Child Categories
Tax Policy
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The Corporate Interest Deduction: A Policy Evaluation
January 25, 2024
Alvin C. Warren, The Corporate Interest Deduction: A Policy Evaluation, 83 Yale L.J. 1585 (1974).
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Alvin C. Warren, Comment: Fairness and a Consumption-Type or Cash Flow Personal Income Tax, 88 Harv. L. Rev. 931 (1975).
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Corporate Integration Proposals and ACRS
January 25, 2024
Alvin C. Warren, Corporate Integration Proposals and ACRS, 21 San Diego L. Rev. 325 (1985).
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The American Tax Agenda for the 1990’s
January 25, 2024
Alvin C. Warren, The American Tax Agenda for the 1990’s, 10 Bar-Ilan L. Stud. 197 (1992).
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Alternatives for International Corporate Tax Reform
January 25, 2024
Alvin C. Warren, Alternatives for International Corporate Tax Reform, 49 Tax L. Rev. 599 (1994).
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Integration of Corporate and Individual Income Taxes: An Introduction of the Issues
January 25, 2024
Alvin C. Warren & Michael Graetz, Integration of Corporate and Individual Income Taxes: An Introduction of the Issues, 84 Tax Notes 1769 (1999).
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Three Versions of Tax Reform
January 25, 2024
Alvin C. Warren, Three Versions of Tax Reform, 39 Wm. & Mary L. Rev. 157 (1997).
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Comments: Capital Gains and Losses
January 25, 2024
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…
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Alternatives for Corporate Tax Reform
January 25, 2024
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.,…
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Comment: The Choice Between Income and Consumption Taxes
January 25, 2024
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…
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Income of Foreign Subsidiaries: A Review of the Basic Analytics
January 25, 2024
Alvin C. Warren, Income of Foreign Subsidiaries: A Review of the Basic Analytics, 145 Tax Notes 321 (2014).
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Unlocking Business Tax Reform
January 25, 2024
Michael J. Graetz & Alvin C. Warren Jr., Unlocking Business Tax Reform, 145 Tax Notes 707 (2014).
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Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics
January 25, 2024
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.
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Taxation of Options on the Issuer’s Stock
January 25, 2024
Alvin C. Warren, Taxation of Options on the Issuer’s Stock, 82 Taxes, Mar. 2004, at 47.
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The Relationship between a Credit and a Deduction for the Foreign Taxes of a Multinational Corporation
January 25, 2024
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…
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The Business Enterprise Income Tax: A First Appraisal
January 25, 2024
Alvin C. Warren, The Business Enterprise Income Tax: A First Appraisal, 118 Tax Notes 921 (2008).
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Would a Consumption Tax be Fairer Than an Income Tax?
January 25, 2024
Alvin Warren, Would a Consumption Tax be Fairer Than an Income Tax? 89 Yale L.J. 1081(1980).
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Alvin Warren, The Relation and Integration of the Individual and Corporate Income Taxes, 94 Harv. L. Rev. 717 (1981).
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Federal Income Tax Project: Integration of the Individual and Corporate Income Taxes: Reporter’s Study of Corporate Tax Integration
January 25, 2024
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…
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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).
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Income Tax Discrimination Against International Commerce
January 25, 2024
Alvin C. Warren, Jr., Income Tax Discrimination Against International Commerce, 54 Tax L. Rev. 131 (2001).