Tax Policy

T. Keith Fogg, Can the Taxpayer Bill of Rights Assist Your Clients?, 91 Temp. L. Rev. 705 (2019).

Keith Fogg, Seeking Relief When a Payroll Provider Victimizes Your Client, Practical Tax Law., Winter 2018, at 57.

T. Keith Fogg & Rachel E. Zuraw, Financial Disability for All, 62 Cath. U. L. Rev. 965 (2013).

T. Keith Fogg & Sime Jozipovic, How Can Tax Collection be Structured to Observe and Preserve Taxpayer Rights: A Discussion of Practices and Possibilities, 69…

Austan Goolsbee & Jonathan Zittrain, Evaluating the Costs and Benefits of Taxing Internet Commerce (May 20, 1999).

Austan Goolsbee & Jonathan Zittrain, Evaluating the Costs and Benefits of Taxing Internet Commerce, 52 Nat’l Tax J. 413 (1999).

John C. Coates, Reforming the Taxation and Regulation of Mutual Funds: A Comparative Legal And Economic Analysis, 1 J. Legal Analysis 591 (2009).

Minoru Nakazato & J. Mark Ramseyer, General Description: Japan, in Comparative Income Taxation: A Structural Analysis 71 (Hugh J. Ault, Brian J. Arnold et al.,…

J, Mark Ramseyer, Japanese Taxation: The Shoup Mission in Retrospect: An Interview, 16 Japan Found. Newsl., Mar. 1989, at 1.

J. Mark Ramseyer & Minoru Nakazato, Tax Transitions and the Protection Racket: A Reply to Professors Graetz and Kaplow, 75 Va. L. Rev. 1155 (1989).

J. Mark Ramseyer & Eric Bennett Rasmussen, Can the Treasury Exempt its Own Companies from Tax? The $45 Billion GM NOL Carryforward, 1 Cato Papers…

J. Mark Ramseyer & Minoru Nakazato, Japanese Law: An Economic Approach (Univ. of Chi. Press 1999).

Minoru Nakazato & J. Mark Ramseyer, Tax Law, Hiroshi Kaneko, and the Transformation of Japanese Jurisprudence, 58 Am. J. Comp. L. 721 (2010).

Bruce E. Aronson, Kenneth Ayotte, Takaaki Eguchi, David Gamage, Mark P. Gergen, Gen Goto, Benjamin E. Hermalin, Yohsuke Higashi, Akio Hoshi, Hidefusa Iida, Hideshi Itoh,…

Minoru Nakazato & J. Mark Ramseyer, The Tax Incentives That Destroyed the Government: An Economic Analysis of Japanese Fiscal Policy, 645-1192, 51 Shakai Kagaku Kenkyū,…

Hal S. Scott, Financial Crisis Responsibility Fee: Issues for Policymakers (Ctr. for Capital Mkts. Competitiveness, U.S. Chamber of Commerce, Fall 2010).

Hal S. Scott, A Reply to American Multinationals and American Interests, 20 Harv. Int’l L.J. 427 (1979)(reviewing C. Fred Bergsten, Thomas Horst & Theodore H.

Howell E. Jackson, Could We Invest the Surplus?, 90 Tax Notes 1245 (2001).

Henry E. Smith, Intermediate Filing in Household Taxation, 72 S. Cal. L. Rev. 145 (1998).

Henry E. Smith, Ambiguous Quality Changes from Taxes and Legal Rules, 67 U. Chi. L. Rev. 647 (2000).

Elizabeth Warren, Opinion, How to Fix Our Rigged Tax System, Wash. Post, Aug. 12, 2021.

Daniel Halperin, The Tax Exemption Under I.R.C. § 501(C)(4), 21 N.Y.U. J. Legis. & Pub. Pol’y 519 (2018).

Daniel I. Halperin, The Unrelated Business Income Tax and Payments from Controlled Entities, Tax Notes, Dec. 12, 2005, at 1443.

Daniel I. Halperin, A Better Way to Encourage Gifts of Conservation Easements, Tax Notes, July 16, 2012, at 307.

Daniel Halperin, Employer-Based Retirement Income — the Ideal, the Possible, and the Reality, 11 Elder L.J. 37 (2003).

Daniel Halperin, Income Taxation of Mutual Nonprofits, 59 Tax L. Rev. 133 (2006).

Daniel Halperin, Commentary, A Capital Gains Preference Is Not EVEN a Second-Best Solution, 48 Tax L. Rev. 381 (1993).

Daniel I. Halperin & Alicia H. Munnell, Ensuring Retirement Income for All Workers, in The Evolving Pension System: Trends, Effects, and Proposals for Reform 155…

Daniel Halperin, A Charitable Contribution of Appreciated Property and the Realization of Built-in Gains, 56 Tax L. Rev. 1 (2002).

Daniel Halperin, Incentives for Conservation Easements: The Charitable Deduction or a Better Way, 74 Law & Contemp. Probs. 29 (2011).

Daniel I. Halperin, Special Tax Treatment for Employer-Based Retirement Programs: Is It “Still” Viable as a Means of Increasing Retirement Income? Should It Continue? 49…

Daniel I. Halperin, Corporate Rate Reduction and Fairness to Passthrough Entities, 147 Tax Notes 1299 (2015).

Daniel I. Halperin, Fifty Years of Pension Law, 6 Drexel L. Rev. 503 (2014).

Daniel Halperin, Retirement Income Security After the Fall, in New York University Review of Employee Benefits and Executive Compensation 11-1 (Alvin D. Lurie ed., 2009).

Daniel I. Halperin, Interest in Disguise: Taxing the “Time Value of Money”, 95 Yale L.J. 506 (1986).

Daniel Halperin, Is Income Tax Exemption for Charities a Subsidy?, 64 Tax L. Rev. 283 (2011).

Daniel Halperin & Ethan Yale, Deferred Compensation Revisited, 114 Tax Notes 939 (2007).

Charles Fried, Exit, New Republic, Oct. 31, 1983, at 10.

Charles Fried, The Borders of Freedom — Exit, New Republic, Jan. 1, 1983, at 10.

Alvin C. Warren Jr., Evaluating the Oxford Proposal for a Corporate Cash Flow Tax, 173 Tax Notes Fed. 1223 (2021).

Alvin C. Warren, The Deductibility by Individuals of Capital Losses Under the Federal Income Tax, 40 U. Chi. L. Rev. 291 (1973).

Alvin C. Warren, The Corporate Interest Deduction: A Policy Evaluation, 83 Yale L.J. 1585 (1974).

Alvin C. Warren, Comment: Fairness and a Consumption-Type or Cash Flow Personal Income Tax, 88 Harv. L. Rev. 931 (1975).

Alvin C. Warren, Corporate Integration Proposals and ACRS, 21 San Diego L. Rev. 325 (1985).

Alvin C. Warren, The American Tax Agenda for the 1990’s, 10 Bar-Ilan L. Stud. 197 (1992).

Alvin C. Warren, Alternatives for International Corporate Tax Reform, 49 Tax L. Rev. 599 (1994).

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

Alvin C. Warren, Three Versions of Tax Reform, 39 Wm. & Mary L. Rev. 157 (1997).

Alvin C. Warren, Comments: Capital Gains and Losses, in Comprehensive Income Taxation: A Report of a Conference Sponsored by the Fund for Public Policy Research…

Alvin C. Warren, Alternatives for Corporate Tax Reform, in Enterprise Economics and Tax Reform: Promoting U.S. Growth in the Global Economy 29 (Robert Shapiro ed.,…