Taxation - Corporate

Mihir A. Desai, Fritz C. Foley & James R. Hines Jr., Dividend Policy Inside the Multinational Firm, 36 Fin. Mgmt. 5 (2007).

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, A Better Way to Tax U.S. Businesses, 90 Harv. Bus. Rev. 134 (2012).

Mihir A. Desai & Austan Goolsbee, Investment, Fiscal Policy, and Capital Overhang, 35 Brookings Papers on Econ. Activity 285 (2004).

Louis Kaplow, Taxes, Permits, and Climate Change (NBER Working Paper No. w16268, Aug. 2010).

Keith Fogg, Seeking Relief When a Payroll Provider Victimizes Your Client, Practical Tax Law., Winter 2018, at 57.

J. Mark Ramseyer & Eric Bennett Rasmussen, Can the Treasury Exempt its Own Companies from Tax? The $45 Billion GM NOL Carryforward, 1 Cato Papers…

J. Mark Ramseyer & Minoru Nakazato, Japanese Law: An Economic Approach (Univ. of Chi. Press 1999).

David R. Herwitz, Alfred C. Clapp, Donald J. Evans, Edward C. Halbach, Donald McDonald, John S. Nolan & Graham L. Sterling, Problems in Disposing of…

David R. Herwitz, Stock Redemptions and the Accumulated Earnings Tax, 74 Harv. L. Rev. 866 (1961).

David R. Herwitz, Installment Repurchase of Stock: Surplus Limitations, 79 Harv. L. Rev. 303 (1965).

David R. Herwitz, Allocation of Stock Between Services and Capital in the Organization of a Close Corporation, 75 Harv. L. Rev. 1098 (1962).

David R. Herwitz, Accounting for Long-Term Construction Contracts: A Lawyer’s Approach, 70 Harv. L. Rev. 449 (1957).

David R. Herwitz, Business Planning: Materials on the Planning of Corporate Transactions (Found. Press 2d ed. 1984).

Daniel Halperin, Will Integration Increase Efficiency?–The Old and New View of Dividend Policy, 47 Tax L. Rev., 645 (1992).

Daniel Halperin, Carryovers of Earnings and Profits, 18 Tax L. Rev. 289 (1963).

Daniel Halperin, Choice of Entity: A Conceptual Approach, 159 Tax Notes 1601 (2018).

Daniel I. Halperin, Corporate Tax Reform – the issues and the choices, 154 Tax Notes 705 (2017).

Daniel I. Halperin, Corporate Rate Reduction and Fairness to Passthrough Entities, 147 Tax Notes 1299 (2015).

Charles Rothwell Nesson, Earnings and Profits Discontinuities Under the 1954 Code, 77 Harv. L. Rev. 450 (1964).

Alvin C. Warren Jr., Evaluating the Oxford Proposal for a Corporate Cash Flow Tax, 173 Tax Notes Fed. 1223 (2021).