Child Categories
Taxation - Federal
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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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Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics
January 25, 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
January 25, 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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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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Professor Strnad’s Rejoinder: Simply Semantics
January 25, 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
January 25, 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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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.
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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
January 25, 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,…