Tax Policy

Alvin C. Warren, Comment: The Choice Between Income and Consumption Taxes, in Institutional Foundations of Public Finance: Economic and Legal Perspectives 54 (Alan J. Auerbach…

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

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

Alvin C. Warren, Jr., Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics (Harvard Pub. Law Working Paper No.

Alvin C. Warren, Taxation of Options on the Issuer’s Stock, 82 Taxes, Mar. 2004, at 47.

Alvin C. Warren, Jr., The Relationship between a Credit and a Deduction for the Foreign Taxes of a Multinational Corporation (Harvard Pub. Law Working Paper…

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

Alvin Warren, Would a Consumption Tax be Fairer Than an Income Tax? 89 Yale L.J. 1081(1980).

Alvin Warren, The Relation and Integration of the Individual and Corporate Income Taxes, 94 Harv. L. Rev. 717 (1981).

Alvin C. Warren, Jr., Federal Income Tax Project: Integration of the Individual and Corporate Income Taxes: Reporter’s Study of Corporate Tax Integration (American Law Institute…

Alvin C. Warren, Jr., How Much Capital Income Taxed Under an Income Tax is Exempt Under a Cash-Flow Tax?, 52 Tax L. Rev. 1 (1996).

Alvin C. Warren, Jr., Income Tax Discrimination Against International Commerce, 54 Tax L. Rev. 131 (2001).

Alvin C. Warren, Jr., Understanding Long Term Capital, 106 Tax Notes 681 (2005).

Michael J. Graetz & Alvin C. Warren, Jr., Integration of Corporate and Shareholder Taxes, 69 Nat’l Tax J. 677 (2016).

Alvin C. Warren, Jr., The Timing of Taxes, 39 Nat’l. Tax J. 499 (1986).

Louis Kaplow & Alvin C. Warren, Jr., Professor Strnad’s Rejoinder: Simply Semantics, 39 Stan. L. Rev. 419 (1987).

Alvin C. Warren, Jr., Financial Contract Innovation and Income Tax Policy, 107 Harv. L. Rev. 460 (1993).

Louis Kaplow & Alvin C. Warren, Jr., An Income Tax by Any Other Name. A Reply to Professor Strnad, 38 Stan. L. Rev. 399 (1986).

Alvin C. Warren, Jr. & Alan Auerbach, Tax Policy and Equipment Leasing after TEFRA, 96 Harv. L. Rev. 1579 (1983).

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

Alvin C. Warren, Jr., U.S. Income Taxation of New Financial Products, 88 J. Pub. Econ. 899 (2004).

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

Michael J. Graetz & Alvin C. Warren, Jr., Income Tax Discrimination and the Political and Economic Integration of Europe, 115 Yale L.J. 1186 (2006).

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

Jack Goldsmith & Adrian Vermeule, Opinion, Elite Colleges are Making it Easy for Conservatives to Dislike Them, Wash. Post, Nov. 30, 2017.