Taxation - Federal

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 Deductibility by Individuals of Capital Losses Under the Federal Income Tax, 40 U. Chi. L. Rev. 291 (1973).

Alvin C. Warren, Comment: Fairness and a Consumption-Type or Cash Flow Personal Income Tax, 88 Harv. L. Rev. 931 (1975).

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

Alvin C. Warren, The American Tax Agenda for the 1990’s, 10 Bar-Ilan L. Stud. 197 (1992).

Alvin C. Warren, The Proposal for an ‘Unlimited Savings Allowance’, 68 Tax Notes 1103 (1995).

Alvin C. Warren, Comments: Capital Gains and Losses, in Comprehensive Income Taxation: A Report of a Conference Sponsored by the Fund for Public Policy Research…

Alvin C. Warren, Comments on Income and Consumption Taxation, in What Should Be Taxed, Consumption or Income?: A report of a conference sponsored by the…

Alvin C. Warren, Comment: The Choice Between Income and Consumption Taxes, in Institutional Foundations of Public Finance: Economic and Legal Perspectives 54 (Alan J. Auerbach…

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, The Business Enterprise Income Tax: A First Appraisal, 118 Tax Notes 921 (2008).

Alvin Warren, Would a Consumption Tax be Fairer Than an Income Tax? 89 Yale L.J. 1081(1980).

Alvin Warren, The Relation and Integration of the Individual and Corporate Income Taxes, 94 Harv. L. Rev. 717 (1981).

Thomas J. Brennan & Alvin C. Warren, Jr., Commentary, Realization and Lock-In When Interest Rates are Low, 152 Tax Notes 1151 (2016).

Alvin C. Warren, Jr., The Timing of Taxes, 39 Nat’l. Tax J. 499 (1986).

Alvin C. Warren, Jr. The Requirement of Economic Profit in Tax Motivated Transactions, 59 Taxes 985 (1981).

Jack Goldsmith & Adrian Vermeule, Opinion, Elite Colleges are Making it Easy for Conservatives to Dislike Them, Wash. Post, Nov. 30, 2017.