Child Categories
Taxation - Federal
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Intergovernmental Immunities in Litigation, Taxation, and Regulation: Separation of Powers Issues in Controversies about Federalism
December 4, 2024
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
December 4, 2024
Louis Kaplow, Market Power and Income Taxation, 13 Am. Econ. J.: Econ. Pol’y 329 (2021).
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Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax
December 4, 2024
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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Keith Fogg, Revisiting the Ten Deadly Sins Created in the IRS Restructuring and Reform Act, 20 Pitt. Tax Rev. 241 (2022).
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Reducing Administrative Burdens to Protect Taxpayer Rights
December 4, 2024
Leslie Book, T. Keith Fogg & Nina E. Olson, Reducing Administrative Burdens to Protect Taxpayer Rights, 74 Okla. L. Rev. 527 (2022).
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Pro Se Precedent in the U.S. Tax Court: A Case for Amicus Briefs
December 4, 2024
Keith Fogg & Caitlin Hird, Pro Se Precedent in the U.S. Tax Court: A Case for Amicus Briefs, 23 Houston Bus. & Tax L. J.
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Access to Judicial Review in Non-Deficiency Tax Cases
December 4, 2024
Keith Fogg, Access to Judicial Review in Non-Deficiency Tax Cases, 73 Tax Law. 435 (2020).
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Enterprise Law Conference of 2014: Edited Transcript
December 4, 2024
Bruce E. Aronson, Kenneth Ayotte, Takaaki Eguchi, David Gamage, Mark P. Gergen, Gen Goto, Benjamin E. Hermalin, Yohsuke Higashi, Akio Hoshi, Hidefusa Iida, Hideshi Itoh,…
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Business Deduction for Personal Living Expenses: A Uniform Approach to an Unsolved Problem
December 4, 2024
Daniel I. Halperin, Business Deduction for Personal Living Expenses: A Uniform Approach to an Unsolved Problem, 122 U. Pa. L. Rev. 859 (1974).
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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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Professor Strnad’s Rejoinder: Simply Semantics
December 4, 2024
Louis Kaplow & Alvin C. Warren, Jr., Professor Strnad’s Rejoinder: Simply Semantics, 39 Stan. L. Rev. 419 (1987).
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An Income Tax by Any Other Name. A Reply to Professor Strnad
December 4, 2024
Louis Kaplow & Alvin C. Warren, Jr., An Income Tax by Any Other Name. A Reply to Professor Strnad, 38 Stan. L. Rev. 399 (1986).
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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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Louis Kaplow, A Unified Perspective on Efficiency, Redistribution, and Public Policy, 73 Nat’l Tax J. 429 (2020).
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Perils of Partial Mark-to-Market Taxation
January 25, 2024
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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The Problematic Delta Test for Dividend Equivalents
January 25, 2024
Thomas J. Brennan & Robert L. McDonald, The Problematic Delta Test for Dividend Equivalents, 146 Tax Notes 525 (2015).