Taxation

Thomas J. Brennan, Where the Money Really Went: A New Understanding of the AJCA Tax Holiday, (Nw. L. & Econ. Res. Paper No. 13-35, 2014).

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, Deconstructing the Taxation of Packaged Financial Strategies (Aug. 18, 2014).

Steven Shavell, Corrective Taxation versus Liability as a Solution to the Problem of Harmful Externalities, 54 J.L. & Econ. S249 (2011).

Steven Shavell, Economic Analysis of Welfare Economics, Morality and the Law (Nat’l Bureau Econ. Res., Working Paper No. w9700, May 2003).

Steven Shavell, Welfare Economics, Morality, and the Law, in Foundations of Economic Analysis of Law 593 (2004).

A. Mitchell Polinsky & Steven Shavell, Pigouvian Taxation with Administrative Costs, 19 J. Pub. Econ. 385 (1982).

Steven Shavell, A General Rationale for a Governmental Role in the Relief of Large Risks, 49 J. Risk & Uncertainty 213 (2014).

Steven Shavell, Corrective Taxation versus Liability, Am. Econ. Rev., May 2011, at 273.

Robert C. Clark, Reducing Legal Noise: A Comment on Clark, The Morphogenesis of Subchapter C: An Essay in Statutory Evolution and Reform: Author’s Reply, 87…

Mark J. Roe & Michael Tröge, The 2017 Tax Act’s Potential Impact on Bank Safety and Capitalization (Nov. 10, 2018).

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

Mihir A. Desai & James R. Hines, Jr., “Basket” Cases: International Joint Ventures after the Tax Reform Act of 1986 (Nat’l Bureau of Econ. Rsch.,…

Mihir A. Desai, C. Fritz Foley & James R. Hines, Jr., Economic Effects of Regional Tax Havens (Nat’l Bureau of Econ. Rsch. Working Paper No.

Mihir A. Desai & Dhammika Dharmapala, Revisiting the Uneasy Case for Corporate Taxation in an Uneasy World, 6 J. Brit. Acad. 247 (2018).

Mihir A. Desai & James R. Hines Jr., Reply to Grubert, 58 Nat’l Tax J. 275 (2005).

Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., The Costs of Shared Ownership: Evidence from International Joint Ventures, 73 J. Fin. Econ.

Mihir A. Desai, Dhammika Dharmapala & Winnie Fung, Taxation and the Evolution of Aggregate Corporate Ownership Concentration, in Taxing Corporate Income in the 21st Century…