Professor Alvin C. Warren, Jr.

Ropes & Gray Professor of Law

Director, Fund for Tax and Fiscal Policy Research

Representative Publications



Warren, Alvin C. & Michael Graetz. Integration of the U.S. Corporate and Individual Income Taxes: The Treasury Department and American Law Institute Reports (Tax Analysts 1998).
((2nd edition published as a Kindle ebook in 2014, available on Amazon))

Warren, Alvin C. Integration of Individual and Corporate Income Taxes (American Law Institute 1993).

Shorter Works in Collection

Warren, Alvin C. "Comment on the Choice between Income and Consumption Taxes" in Alan J. Auerbach & Daniel N. Shaviro (eds.), Institutional Foundations of Public Economics 54 (Harvard University Press, 2008).

Warren, Alvin C. "Alternatives for Corporate Tax Reform" in Enterprise Economics and Tax Reform 29 (Robert Shapiro ed., Progressive Foundation, 1994).

Warren, Alvin C. "The Corporation Income Tax" in Public and Private Responsibilities 281 (Richard Zeckhauser & Winton Knowlton eds., Ballinger, 1986).

Warren, Alvin C. "The Individual Income Tax" in The Promise of Tax Reform 37 (Joseph Pechman ed., Prentice Hall, 1985).

Warren, Alvin C. "Comments on Income and Consumption Taxation" in What Should be Taxed -- Consumption or Income? 120 (Joseph Pechman ed., Brookings Institution, 1980).

Warren, Alvin C. "Integration of the Individual and Corporate Income Taxes" in Simplification of Federal Income Taxes 313 (Charles Gustafson ed., ALI-ABA, 1979).

Warren, Alvin C. "Comments on Capital Gains and Losses," in Comprehensive Income Taxation 158 (Joseph Pechman ed., Brookings Institution, 1977).

Articles in a Periodical

Warren, Alvin C. & Michael J. Graetz. "Unlocking Business Tax Reform," 145 Tax Notes 707 (2014).

Warren, Alvin C. "Income of Foreign Subsidiaries: A Review of the Basic Analytics," 145 Tax Notes 321 (2014).

Halperin, Daniel I. & Alvin C. Warren. "Understanding Income Tax Deferral," 67 Tax Law Review 317 (2014).

Graetz, Michael J. & Alvin C. Warren. "Income Tax Discrimination: Still Stuck in the Labyrinth of Impossibility," 121 Yale Law Journal 1118 (2012).

Warren, Alvin C. "The Business Enterprise Income Tax: A First Appraisal," 118 Tax Notes 921 (2008).

Graetz, Michael J. & Alvin C. Warren. "Dividend Taxation in Europe: When the ECJ Makes Tax Policy," 44 Common Market Law Review 1577 (2007).

Graetz, Michael J. & Alvin C. Warren. "Income Tax Discrimination and the Political and Economic Integration of Europe," 115 Yale Law Journal 1186 (2006).
Full text: WWW
(reprinted in Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence (2007, Reuven S. Avi-Yonah, James R. Hines, Jr., and Michael Lang, eds) and in Economics of European Union Law (2007, Paul Stephan, ed.))

Warren, Alvin C. "Understanding Long Term Capital," 106 Tax Notes 681 (2005).
Full text: LEXIS || SSRN (Harvard Users) || SSRN

Warren, Alvin C. "U.S. Income Taxation of New Financial Products," 88 Journal of Public Economics 899 (2004).

Warren, Alvin C. "Taxation of Options on the Issuer's Stock," 82 Taxes 47 (2004).
Full text: SSRN (Harvard Users) || SSRN
(reprinted in 4 Journal of Taxation of Financial Products 5 (2004))

Warren, Alvin C. "Income Tax Discrimination Against International Commerce," 54 Tax Law Review 131 (2001).
Full text: HEIN (Harvard Users) || HEIN || LEXIS || SSRN (Harvard Users) || SSRN || WESTLAW

Warren, Alvin C. & Michael Graetz. "Integration of Corporate and Individual Income Taxes: An Intoduction of the Issues," 84 Tax Notes 1769 (1999).
Full text: LEXIS

Warren, Alvin C. "Three Versions of Tax Reform," 39 William and Mary Law Review 157 (1997).
Full text: HEIN (Harvard Users) || HEIN || LEXIS || WESTLAW

Warren, Alvin C. "How Much Capital Income Taxed under an Income Tax is Exempt under a Cash-Flow Tax?" 52 Tax Law Review 1 (1996).
Full text: HEIN (Harvard Users) || HEIN || LEXIS || WESTLAW

Warren, Alvin C. "The Proposal for an 'Unlimited Savings Allowance'," 68 Tax Notes 1103 (1995).
Full text: LEXIS

Warren, Alvin C. "Alternatives for International Corporate Tax Reform," 49 Tax Law Review 1001 (1994).

Warren, Alvin C. "Financial Contract Innovation and Income Tax Policy," 107 Harvard Law Review 460 (1993).

Warren, Alvin C. "The American Tax Agenda for the 1990's," 10 Bar-Ilan University Law Studies 197 (1992).
(published in Hebrew)

Warren, Alvin C. "Commentary on Slemrod, Competitive Advantage and the Optimal Tax Treatment of the Foreign-Source Income of Multinationals: The Case of the U.S. and Japan," 9 American Journal of Tax Policy 145 (1991).

Warren, Alvin C. "Recent Corporate Restructuring and the Corporate Tax System," 42 Tax Notes 715 (1989).

Warren, Alvin C. & Louis Kaplow. "Professor Strnad's Rejoinder: Simply Semantics," 39 Stanford Law Review 419 (1987).

Warren, Alvin C. "Taxing Corporate Income in the U.S. Twenty Years After the Carter Commission: Integration or Disintegration?" 26 Osgoode Hall Law Journal 313 (1987).
(reprinted in 5 Australian Tax Forum 465 (1987))

Warren, Alvin C. "The Timing of Taxes," 39 National Tax Journal 499 (1986).

Warren, Alvin C. & Louis Kaplow. "An Income Tax By Any Other Name," 38 Stanford Law Review 399 (1986).

Warren, Alvin C. "Corporate Integration Proposals and ACRS," 21 University of San Diego Law Review 325 (1985).

Warren, Alvin C. "Accelerated Capital Recovery, Debt, and Tax Arbitrage," 38 The Tax Lawyer 549 (1985).

Warren, Alvin C. & Alan Auerbach. "Tax Policy and Equipment Leasing after TEFRA," 96 Harvard Law Review 1579 (1983).

Warren, Alvin C. & Alan Auerbach. "Transferability of Tax Incentives and the Fiction of Safe Harbor Leasing," 95 Harvard Law Review 1752 (1982).

Warren, Alvin C. "The Relationship Between the Corporate and Individual Federal Income Taxes after the Economic Recovery Tax Act of 1981," 74 National Tax Association Conference Proceedings 27 (1981).

Warren, Alvin C. "The Requirement of Economic Profit in Tax Motivated Transactions," 59 Taxes 985 (1981).

Warren, Alvin C. "The Relation and Integration of the Individual and Corporate Income Taxes," 94 Harvard Law Review 717 (1981).

Warren, Alvin C. "Would a Consumption Tax be Fairer Than an Income Tax?" 89 Yale Law Journal 1081 (1980).

Warren, Alvin C. "Fairness and a Consumption-Type or Cash Flow Personal Income Tax," 88 Harvard Law Review 931 (1975).

Warren, Alvin C. "The Corporate Interest Deduction: A Policy Evaluation," 83 Yale Law Journal 1585 (1974).

Warren, Alvin C. "The Deductibility by Individuals of Capital Losses Under the Federal Income Tax," 40 University of Chicago Law Review 291 (1973).

Warren, Alvin C., Thomas Krattenmaker & Lester Synder. "Property Tax Exemptions for Charitable, Religious and Governmental Institutions in Connecticut," 4 Connecticut Law Review 181 (1971).

Representative Publications

Hauser 308


Assistant: Maura Kelley / 617-495-4642