Tax Policy

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.,…

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).

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.

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

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

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

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 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., Understanding Long Term Capital, 106 Tax Notes 681 (2005).

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

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

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

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

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