Taxation - Exemptions

Nikolas Bowie, Poison Ivy: The Problem of Tax Exemption in a Deindustrializing City; Yale and New Haven, 1967–1973, 3 Found. 61 (2009).

Louis Kaplow, Optimal Regulation with Exemptions, 66 Int’l J. Indus. Reg., Sept. 2019, at 1.

Daniel I. Halperin, Maximum Tax Not for Those Indulging in Deferred Compensation and Tax Preferences, 24 Major Tax Plan. 619 (1972).

Daniel Halperin, Fundamental Tax Reform, 48 Emory L. J. 809 (1999).

Daniel Halperin, The Tax Exemption Under I.R.C. § 501(C)(4), 21 N.Y.U. J. Legis. & Pub. Pol’y 519 (2018).

Daniel I. Halperin, Does Tax Exemption for Charitable Endowments Subsidize Excessive Accumulation? (June 10, 2008).

Daniel Halperin, Income Taxation of Mutual Nonprofits, 59 Tax L. Rev. 133 (2006).

Daniel Halperin, Incentives for Conservation Easements: The Charitable Deduction or a Better Way, 74 Law & Contemp. Probs. 29 (2011).

Daniel Halperin, Is Income Tax Exemption for Charities a Subsidy?, 64 Tax L. Rev. 283 (2011).

Alvin C. Warren, Thomas G. Krattenmaker & Lester B. Snyder, Property Tax Exemptions for Charitable, Religious and Governmental Institutions in Connecticut, 4 Conn. L. Rev.

Alvin C. Warren, Accelerated Capital Recovery, Debt, and Tax Arbitrage, 38 Tax Law. 549 (1985).