Child Categories
Tax Policy
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Leslie Book, T. Keith Fogg & Nina E. Olson, Reducing Administrative Burdens to Protect Taxpayer Rights, 74 Okla. L. Rev. 527 (2022).
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No Basis Step-Up for Marketable Securities With No Tax at Death
February 17, 2023
Daniel I. Halperin, No Basis Step-Up for Marketable Securities With No Tax at Death, TaxNotes.com (Mar. 31, 2021).
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A Note on Horizontal Equity
January 23, 2023
Louis Kaplow, A Note on Horizontal Equity, 1 Fla. Tax Rev. 191 (1992).
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Foreign Direct Investment in a World of Multiple Taxes
December 25, 2022
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Foreign Direct Investment in a World of Multiple Taxes, 88 J. Pub. Econ. 2727…
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Internalities, Externalities, and Fuel Economy
October 19, 2022
Cass R. Sunstein, Internalities, Externalities, and Fuel Economy (Jan. 28, 2020).
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Willingness to Pay Versus Welfare
October 19, 2022
Cass R. Sunstein, Willingness to Pay Versus Welfare, 1 Harv. L. & Pol’y Rev. 303 (2007).
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The Cost of Rights: Why Liberty Depends on Taxes
October 19, 2022
Stephen Holmes & Cass R. Sunstein, The Cost of Rights: Why Liberty Depends on Taxes (W. W. Norton & Co. 1999).
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Parking the Big Money
October 19, 2022
Cass R. Sunstein, Parking the Big Money, 63 N.Y. Rev. Books, Jan. 14, 2016, at 37 (reviewing Gabriel Zucman, The Hidden Wealth of Nations: The…
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Perils of Partial Mark-to-Market Taxation
October 19, 2022
Thomas J. Brennan, Perils of Partial Mark-to-Market Taxation (Northwestern Law & Econ. Research Paper No. 13-34, Aug. 20, 2013).
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Corrective Taxation versus Liability as a Solution to the Problem of Harmful Externalities
October 19, 2022
Steven Shavell, Corrective Taxation versus Liability as a Solution to the Problem of Harmful Externalities, 54 J.L. & Econ. S249 (2011).
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Pigouvian Taxation with Administrative Costs
October 19, 2022
A. Mitchell Polinsky & Steven Shavell, Pigouvian Taxation with Administrative Costs, 19 J. Pub. Econ. 385 (1982).
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Steven Shavell, A General Rationale for a Governmental Role in the Relief of Large Risks, 49 J. Risk & Uncertainty 213 (2014).
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Corrective Taxation versus Liability
October 19, 2022
Steven Shavell, Corrective Taxation versus Liability, Am. Econ. Rev., May 2011, at 273.
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The Four Stages of Capitalism: Reflections on Investment Management Treatises (Book Reviews)
October 19, 2022
Robert C. Clark, Comment and Review, The Four Stages of Capitalism: Reflections on Investment Management Treatises, 94 Harv. L. Rev. 561 (1981) (reviewing Tamar Frankel,…
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Ending Tax Law’s Subsidy for Corporate Debt
October 19, 2022
Mark J. Roe & Michael Troege, Ending Tax Law’s Subsidy for Corporate Debt, Bloomberg Tax (Dec. 23, 2021).
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Mark J. Roe & Michael Tröge, The 2017 Tax Act’s Potential Impact on Bank Safety and Capitalization, in After the Crash: Financial Crises and Regulatory…
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Mark J. Roe & Michael Tröge, The 2017 Tax Act’s Potential Impact on Bank Safety and Capitalization (Nov. 10, 2018).
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A Smarter Way to Tax Big Banks
October 19, 2022
Mark J. Roe & Michael Tröge, A Smarter Way to Tax Big Banks, Wall St. J., Feb. 2, 2015, at A11.