Taxation - Corporate

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).

Alvin C. Warren, The Relationship Between the Corporate and Individual Federal Income Taxes After the Economic Recovery Tax Act of 1981, 74 Proc. Ann. Conf.

Alvin C. Warren, The Corporate Interest Deduction: A Policy Evaluation, 83 Yale L.J. 1585 (1974).

Alvin C. Warren, Corporate Integration Proposals and ACRS, 21 San Diego L. Rev. 325 (1985).

Alvin C. Warren, Recent Corporate Restructuring and the Corporate Tax System, 42 Tax Notes 715 (1989).

Alvin C. Warren, Taxing Corporate Income in the U.S. Twenty Years After the Carter Commission: Integration or Disintegration?, 26 Osgoode Hall L.J. 313 (1987).

Alvin C. Warren, Alternatives for International Corporate Tax Reform, 49 Tax L. Rev. 599 (1994).

Alvin C. Warren, Taxation of Corporations, in American Society: Public and Private Responsibilities 281 (Winthrop Knowlton & Richard Zeckhauser eds., 1986).

Michael J. Graetz & Alvin C. Warren, Income Tax Discrimination and the Political and Economic Integration of Europe, in Economics of European Union Law (Paul…

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).

Michael J. Graetz & Alvin C. Warren, Income Tax Discrimination and the Political and Economic Integration of Europe, in Comparative Fiscal Federalism: Comparing the European…

Alvin C. Warren, Integration of the Individual and Corporate Income Taxes, in Federal Income Tax Simplification (Charles H. Gustafson ed., 1979).

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 & Michael Graetz, Integration of the U.S. Corporate and Individual Income Taxes: The Treasury Department and American Law Institute Reports (Tax Analysts…

Alvin C. Warren, Income of Foreign Subsidiaries: A Review of the Basic Analytics, 145 Tax Notes 321 (2014).

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).