Child Categories
Taxation - Federal
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No Basis Step-Up for Marketable Securities With No Tax at Death
February 17, 2023
Daniel I. Halperin, No Basis Step-Up for Marketable Securities With No Tax at Death, TaxNotes.com (Mar. 31, 2021).
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Perils of Partial Mark-to-Market Taxation
October 19, 2022
Thomas J. Brennan, Perils of Partial Mark-to-Market Taxation (Northwestern Law & Econ. Research Paper No. 13-34, Aug. 20, 2013).
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Thomas J. Brennan & Karl S. Okamoto, Measuring the Tax Subsidy in Private Equity and Hedge Fund Compensation, 60 Hastings L.J. 27 (2008).
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Law and Finance: The Case of Constructive Sales
October 19, 2022
Thomas J. Brennan, Law and Finance: The Case of Constructive Sales, 5 Ann. Rev. Fin. Econ. 259 (2013).
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The Problematic Delta Test for Dividend Equivalents
October 19, 2022
Thomas J. Brennan & Robert L. McDonald, The Problematic Delta Test for Dividend Equivalents, 146 Tax Notes 525 (2015).
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Deconstructing the Taxation of Packaged Financial Strategies
October 19, 2022
Thomas J. Brennan & Robert L. McDonald, Deconstructing the Taxation of Packaged Financial Strategies (Aug. 18, 2014).
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Mark J. Roe & Michael Tröge, The 2017 Tax Act’s Potential Impact on Bank Safety and Capitalization, in After the Crash: Financial Crises and Regulatory…
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Mark J. Roe & Michael Troege, Degradation of the Financial System Due to the Structure of Corporate Taxation (Eur. Corp. Governance Inst. (ECGI) – Law…
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Intergovernmental Immunities in Litigation, Taxation, and Regulation: Separation of Powers Issues in Controversies about Federalism
October 19, 2022
Laurence H. Tribe, Intergovernmental Immunities in Litigation, Taxation, and Regulation: Separation of Powers Issues in Controversies about Federalism, 89 Harv. L. Rev. 682 (1976).
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Market Power and Income Taxation
October 19, 2022
Louis Kaplow, Market Power and Income Taxation, 13 Am. Econ. J.: Econ. Pol’y 329 (2021).
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Savings Incentives in a Hybrid Income Tax: Comment
October 19, 2022
Louis Kaplow, Savings Incentives in a Hybrid Income Tax: Comment, in Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax 300 (Henry J. Aaron, Harvey Galper…
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Louis Kaplow, A Unified Perspective on Efficiency, Redistribution, and Public Policy, 73 Nat’l Tax J. 429 (2020).
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Optimal Distribution and Taxation of the Family
October 19, 2022
Louis Kaplow, Optimal Distribution and Taxation of the Family (NBER Working Paper No. w4189, Oct. 1992).
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Taxes, Permits, and Climate Change
October 19, 2022
Louis Kaplow, Taxes, Permits, and Climate Change (NBER Working Paper No. w16268, Aug. 2010).
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Regional Cost-of-Living Adjustments in Tax-Transfer Schemes
October 19, 2022
Louis Kaplow, Regional Cost-of-Living Adjustments in Tax-Transfer Schemes (NBER Working Paper No. w5008, Feb. 1995).
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Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax
October 19, 2022
Louis Kaplow, Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax, 82 Va. L. Rev. 413 (1996).
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Excuses, Excuses: Which Ones Will Work
October 19, 2022
Keith Fogg, Excuses, Excuses: Which Ones Will Work, 24 J. Tax Prac. & Proc. 37 (2022).
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Pyramiding Employment Taxes and Government Remedies at Court
October 19, 2022
T. Keith Fogg, Pyramiding Employment Taxes and Government Remedies at Court 40 ABA Tax Times 23 (2021).