Child Categories
Tax Policy
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How Can Tax Collection be Structured to Observe and Preserve Taxpayer Rights: A Discussion of Practices and Possibilities
January 25, 2024
T. Keith Fogg & Sime Jozipovic, How Can Tax Collection be Structured to Observe and Preserve Taxpayer Rights: A Discussion of Practices and Possibilities, 69…
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Evaluating the Costs and Benefits of Taxing Internet Commerce
January 25, 2024
Austan Goolsbee & Jonathan Zittrain, Evaluating the Costs and Benefits of Taxing Internet Commerce (May 20, 1999).
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Evaluating the Costs and Benefits of Taxing Internet Commerce
January 25, 2024
Austan Goolsbee & Jonathan Zittrain, Evaluating the Costs and Benefits of Taxing Internet Commerce, 52 Nat’l Tax J. 413 (1999).
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Reforming the Taxation and Regulation of Mutual Funds: A Comparative Legal And Economic Analysis
January 25, 2024
John C. Coates, Reforming the Taxation and Regulation of Mutual Funds: A Comparative Legal And Economic Analysis, 1 J. Legal Analysis 591 (2009).
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General Description: Japan
January 25, 2024
Minoru Nakazato & J. Mark Ramseyer, General Description: Japan, in Comparative Income Taxation: A Structural Analysis 71 (Hugh J. Ault, Brian J. Arnold et al.,…
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Japanese Taxation: The Shoup Mission in Retrospect: An Interview
January 25, 2024
J, Mark Ramseyer, Japanese Taxation: The Shoup Mission in Retrospect: An Interview, 16 Japan Found. Newsl., Mar. 1989, at 1.
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J. Mark Ramseyer & Minoru Nakazato, Tax Transitions and the Protection Racket: A Reply to Professors Graetz and Kaplow, 75 Va. L. Rev. 1155 (1989).
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Can the Treasury Exempt Its Own Companies from Tax? The $45 Billion GM NOL Carryforward
January 25, 2024
J. Mark Ramseyer & Eric Bennett Rasmussen, Can the Treasury Exempt its Own Companies from Tax? The $45 Billion GM NOL Carryforward, 1 Cato Papers…
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Japanese Law: An Economic Approach
January 25, 2024
J. Mark Ramseyer & Minoru Nakazato, Japanese Law: An Economic Approach (Univ. of Chi. Press 1999).
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Minoru Nakazato & J. Mark Ramseyer, Tax Law, Hiroshi Kaneko, and the Transformation of Japanese Jurisprudence, 58 Am. J. Comp. L. 721 (2010).
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Enterprise Law Conference of 2014: Edited Transcript
January 25, 2024
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,…
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The Tax Incentives That Destroyed the Government: An Economic Analysis of Japanese Fiscal Policy, 645-1192
January 25, 2024
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,…
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Financial Crisis Responsibility Fee: Issues for Policymakers
January 25, 2024
Hal S. Scott, Financial Crisis Responsibility Fee: Issues for Policymakers (Ctr. for Capital Mkts. Competitiveness, U.S. Chamber of Commerce, Fall 2010).
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A Reply to American Multinationals and American Interests
January 25, 2024
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.
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Could We Invest the Surplus?
January 25, 2024
Howell E. Jackson, Could We Invest the Surplus?, 90 Tax Notes 1245 (2001).
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Intermediate Filing in Household Taxation
January 25, 2024
Henry E. Smith, Intermediate Filing in Household Taxation, 72 S. Cal. L. Rev. 145 (1998).
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Ambiguous Quality Changes from Taxes and Legal Rules
January 25, 2024
Henry E. Smith, Ambiguous Quality Changes from Taxes and Legal Rules, 67 U. Chi. L. Rev. 647 (2000).
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Opinion: How to Fix Our Rigged Tax System
January 25, 2024
Elizabeth Warren, Opinion, How to Fix Our Rigged Tax System, Wash. Post, Aug. 12, 2021.
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Panel 1: Setting the Stage: History before the Ninety-Third Congress
January 25, 2024
Frank Cummings, Henry Rose & Daniel Halperin, Panel 1: Setting the Stage: History before the Ninety-Third Congress, 6 Drexel L. Rev. 265 (2014).
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Fundamental Tax Reform
January 25, 2024
Daniel Halperin, Fundamental Tax Reform, 48 Emory L. J. 809 (1999).
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2009 Erwin N. Griswold Lecture before the American College of Tax Counsel: Rethinking the Advantage of Tax Deferral
January 25, 2024
Daniel Halperin, 2009 Erwin N. Griswold Lecture before the American College of Tax Counsel: Rethinking the Advantage of Tax Deferral, 62 Tax Law. 535 (2009).