Taxation - Federal

Thomas J. Brennan & Karl S. Okamoto, Measuring the Tax Subsidy in Private Equity and Hedge Fund Compensation, 60 Hastings L.J. 27 (2008).

Thomas J. Brennan & Robert L. McDonald, The Problematic Delta Test for Dividend Equivalents, 146 Tax Notes 525 (2015).

Thomas J. Brennan, Law and Finance: The Case of Constructive Sales, 5 Ann. Rev. Fin. Econ. 259 (2013).

Thomas J. Brennan & Robert L. McDonald, Deconstructing the Taxation of Packaged Financial Strategies (Aug. 18, 2014).

Mark J. Roe & Michael Troege, Degradation of the Financial System Due to the Structure of Corporate Taxation, European Corporate Governance Institute (ECGI) – Law…

Laurence H. Tribe, Intergovernmental Immunities in Litigation, Taxation, and Regulation: Separation of Powers Issues in Controversies about Federalism, 89 Harv. L. Rev. 682 (1976).

Louis Kaplow, Market Power and Income Taxation, 13 Am. Econ. J.: Econ. Pol’y 329 (2021).

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…

Louis Kaplow, A Unified Perspective on Efficiency, Redistribution, and Public Policy, 73 Nat’l Tax J. 429 (2020).

Louis Kaplow, Optimal Distribution and Taxation of the Family (NBER Working Paper No. w4189, Oct. 1992).

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

Louis Kaplow, Regional Cost-of-Living Adjustments in Tax-Transfer Schemes (NBER Working Paper No. w5008, Feb. 1995).

Louis Kaplow, Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax, 82 Va. L. Rev. 413 (1996).

Keith Fogg, Revisiting the Ten Deadly Sins Created in the IRS Restructuring and Reform Act, 20 Pitt. Tax Rev. 241 (2022).

Keith Fogg, Excuses, Excuses: Which Ones Will Work, 24 J. Tax Prac. & Proc. 37 (2022).

Keith Fogg & Caitlin Hird, Pro Se Precedent in the U.S. Tax Court: A Case for Amicus Briefs, 23 Houston Bus. & Tax L. J.

Leslie Book, T. Keith Fogg & Nina E. Olson, Reducing Administrative Burdens to Protect Taxpayer Rights, 74 Okla. L. Rev. 527 (2022).

T. Keith Fogg, Pyramiding Employment Taxes and Government Remedies at Court 40 ABA Tax Times 23 (2021).