Tax Policy

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

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

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 and the Political and Economic Integration of Europe, 115 Yale L.J. 1186 (2006).

Mihir A. Desai & Dhammika Dharmapala, Dividend Taxes and International Portfolio Choice, 93 Rev. Econ. and Stat. 266 (2011).

Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Trade Credit and Taxes, 98 Rev. Econ. and Stat. 132 (2016).

Mihir A. Desai & Dhammika Dharmapala, Corporate Tax Avoidance and Firm Value, 91 Rev. Econ. & Stat. 537 (2009).

Mihir A. Desai & Dhammika Dharmapala, Taxes, Institutions and Foreign Diversification Opportunities, 93 J. Pub. Econ. 703 (2009).

Louis Kaplow, A Unified Perspective on Efficiency, Redistribution, and Public Policy, 73 Nat’l Tax J. 429 (2020).

Cass R. Sunstein, Internalities, Externalities, and Fuel Economy (Jan. 28, 2020).

Cass R. Sunstein, Willingness to Pay Versus Welfare, 1 Harv. L. & Pol’y Rev. 303 (2007).

Stephen Holmes & Cass R. Sunstein, The Cost of Rights: Why Liberty Depends on Taxes (W. W. Norton & Co. 1999).

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…

Thomas J. Brennan, Perils of Partial Mark-to-Market Taxation (Northwestern Law & Econ. Research Paper No. 13-34, Aug. 20, 2013).

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,…

Mark J. Roe & Michael Troege, Ending Tax Law’s Subsidy for Corporate Debt, Bloomberg Tax (Dec. 23, 2021).

Mark J. Roe & Michael Tröge, A Smarter Way to Tax Big Banks, Wall St. J., Feb. 2, 2015, at A11.

Mihir A. Desai, The Debate on Corporate Tax Reform Just Started for Real, HBR.org (May 1, 2017).

Mihir A. Desai & Austan D. Goolsbee, Investment, Overhang, and Tax Policy, Brookings Papers on Econ. Activity, no. 2, 2004, at 285.

Mihir A. Desai, Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition, 1998 Nat’l Tax Ass’n Proc. Ninety-First Ann. Conf.

Mihir A. Desai & James R. Hines Jr., Excess Capital Flows and the Burden of Inflation in Open Economies, in The Costs and Benefits of…