Child Categories
Taxation - Corporate
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Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics
December 4, 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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The Relationship between a Credit and a Deduction for the Foreign Taxes of a Multinational Corporation
December 4, 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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Integration of Corporate and Shareholder Taxes
December 4, 2024
Michael J. Graetz & Alvin C. Warren, Jr., Integration of Corporate and Shareholder Taxes, 69 Nat’l Tax J. 677 (2016).
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Alvin C. Warren, Jr. & Alan Auerbach, Transferability of Tax Incentives and the Fiction of Safe Harbor Leasing, 95 Harv. L. Rev. 1752 (1982).
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Michael J. Graetz & Alvin C. Warren, Jr., Income Tax Discrimination and the Political and Economic Integration of Europe, 115 Yale L.J. 1186 (2006).
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U.S. Income Taxation of New Financial Products
December 4, 2024
Alvin C. Warren, Jr., U.S. Income Taxation of New Financial Products, 88 J. Pub. Econ. 899 (2004).
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Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner
December 4, 2024
Leandra Lederman, Susan C. Morse, Stephen E. Shay, Clint Wallace, Reuven S. Avi-Yonah, Lily L. Batchelder, Jeremy Bearer-Friend, Joshua D. Blank, Leslie Book, Bryan Camp,…
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Law and Finance: The Case of Constructive Sales
December 4, 2024
Thomas J. Brennan, Law and Finance: The Case of Constructive Sales, 5 Ann. Rev. Fin. Econ. 259 (2013).
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Theft and Taxes
December 4, 2024
Mihir A. Desai, Alexander Dyck & Luigi Zingales, Theft and Taxes, 84 J. Fin. Econ. 591 (2007).
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Trade Credit and Taxes
December 4, 2024
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Trade Credit and Taxes, 98 Rev. Econ. and Stat. 132 (2016).
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Corporate Tax Avoidance and Firm Value
December 4, 2024
Mihir A. Desai & Dhammika Dharmapala, Corporate Tax Avoidance and Firm Value, 91 Rev. Econ. & Stat. 537 (2009).
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Corporate Tax Avoidance and High-Powered Incentives
December 4, 2024
Mihir A. Desai & Dhammika Dharmapala, Corporate Tax Avoidance and High-Powered Incentives, 79 J. Fin. Econ. 145 (2006).
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Taxes, Institutions and Foreign Diversification Opportunities
December 4, 2024
Mihir A. Desai & Dhammika Dharmapala, Taxes, Institutions and Foreign Diversification Opportunities, 93 J. Pub. Econ. 703 (2009).
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Taxation of Corporations and Shareholders: A Discussion of Dean Schizer’s Recent Proposal
January 25, 2024
Thomas J. Brennan, Taxation of Corporations and Shareholders: A Discussion of Dean Schizer’s Recent Proposal, 117 Colum L. Rev. Online 90 (2017).
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Cash-Flow and Market Response to Repatriation
January 25, 2024
Thomas J. Brennan, Cash-Flow and Market Response to Repatriation (May 24, 2008).
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What Happens After a Holiday?: Long-Term Effects of the Repatriation Provision of the AJCA
January 25, 2024
Thomas J. Brennan, What Happens After a Holiday?: Long-Term Effects of the Repatriation Provision of the AJCA, 5 Nw. J. L. & Soc. Pol’y 1…
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Ending Tax Law’s Subsidy for Corporate Debt
January 25, 2024
Mark J. Roe & Michael Troege, Ending Tax Law’s Subsidy for Corporate Debt, Bloomberg Tax (Dec. 23, 2021).
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Containing Systemic Risk by Taxing Banks Properly
January 25, 2024
Mark J. Roe & Michael Troge, Containing Systemic Risk by Taxing Banks Properly, 35 Yale J. on Reg. 181 (2018).
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Delaware’s Shrinking Half-Life
January 25, 2024
Mark J. Roe, Delaware’s Shrinking Half-Life, 62 Stan. L. Rev. 125 (2009).
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The Debate on Corporate Tax Reform Just Started for Real
January 25, 2024
Mihir A. Desai, The Debate on Corporate Tax Reform Just Started for Real, HBR.org (May 1, 2017).
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Investment, Overhang, and Tax Policy
January 25, 2024
Mihir A. Desai & Austan D. Goolsbee, Investment, Overhang, and Tax Policy, Brookings Papers on Econ. Activity, no. 2, 2004, at 285.