Child Categories
Taxation - Federal
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Alvin C. Warren, Comment: Fairness and a Consumption-Type or Cash Flow Personal Income Tax, 88 Harv. L. Rev. 931 (1975).
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Corporate Integration Proposals and ACRS
January 25, 2024
Alvin C. Warren, Corporate Integration Proposals and ACRS, 21 San Diego L. Rev. 325 (1985).
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The American Tax Agenda for the 1990’s
January 25, 2024
Alvin C. Warren, The American Tax Agenda for the 1990’s, 10 Bar-Ilan L. Stud. 197 (1992).
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The Proposal for an ‘Unlimited Savings Allowance’
January 25, 2024
Alvin C. Warren, The Proposal for an ‘Unlimited Savings Allowance’, 68 Tax Notes 1103 (1995).
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Comments: Capital Gains and Losses
January 25, 2024
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…
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Comments on Income and Consumption Taxation
January 25, 2024
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…
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Comment: The Choice Between Income and Consumption Taxes
January 25, 2024
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…
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Integration of the U.S. Corporate and Individual Income Taxes: The Treasury Department and American Law Institute Reports
January 25, 2024
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…
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The Business Enterprise Income Tax: A First Appraisal
January 25, 2024
Alvin C. Warren, The Business Enterprise Income Tax: A First Appraisal, 118 Tax Notes 921 (2008).
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Would a Consumption Tax be Fairer Than an Income Tax?
January 25, 2024
Alvin Warren, Would a Consumption Tax be Fairer Than an Income Tax? 89 Yale L.J. 1081(1980).
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Alvin Warren, The Relation and Integration of the Individual and Corporate Income Taxes, 94 Harv. L. Rev. 717 (1981).
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Realization and Lock-In When Interest Rates are Low
January 25, 2024
Thomas J. Brennan & Alvin C. Warren, Jr., Commentary, Realization and Lock-In When Interest Rates are Low, 152 Tax Notes 1151 (2016).
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The Timing of Taxes
January 25, 2024
Alvin C. Warren, Jr., The Timing of Taxes, 39 Nat’l. Tax J. 499 (1986).
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The Requirement of Economic Profit in Tax Motivated Transactions
January 25, 2024
Alvin C. Warren, Jr. The Requirement of Economic Profit in Tax Motivated Transactions, 59 Taxes 985 (1981).
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Jack Goldsmith & Adrian Vermeule, Opinion, Elite Colleges are Making it Easy for Conservatives to Dislike Them, Wash. Post, Nov. 30, 2017.