Parent Categories
Taxation
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Optimal Income Transfers
February 7, 2024
Louis Kaplow, Optimal Income Transfers, 14 Int’l Tax & Pub. Fin. 295 (2007).
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Tax Policy and Equipment Leasing after TEFRA
February 6, 2024
Alvin C. Warren, Jr. & Alan Auerbach, Tax Policy and Equipment Leasing after TEFRA, 96 Harv. L. Rev. 1579 (1983).
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Optimal Income Taxation and Charitable Giving
January 26, 2024
Louis Kaplow, Optimal Income Taxation and Charitable Giving (Nat’l Bureau of Econ. Rsch., Working Paper No. 31752, 2023).
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Securing Relief From Joint and Several Liability – Section 6015
January 25, 2024
Audrey Patten & Megan L. Brackney, Securing Relief From Joint and Several Liability – Section 6015, in Effectively Representing Your Client Before the IRS (Christine…
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Poison Ivy: The Problem of Tax Exemption in a Deindustrializing City; Yale and New Haven, 1967–1973
January 25, 2024
Nikolas Bowie, Poison Ivy: The Problem of Tax Exemption in a Deindustrializing City; Yale and New Haven, 1967–1973, 3 Found. 61 (2009).
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Issues and Strategies in Exiting Partnerships
January 25, 2024
Howard E. Abrams, Issues and Strategies in Exiting Partnerships, 57 N.Y.U. Inst. Fed. Tax. 11 (1999).
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JCT Proposal on Partnership Nonrecourse Debt Unwarranted
January 25, 2024
Howard E. Abrams, JCT Proposal on Partnership Nonrecourse Debt Unwarranted, 21 Tax Mgmt. Real Estate J. 315 (2005)…
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How to Shoehorn a Disregarded Entity’s Discharge of Indebtedness Into Section 108 Relief for Its Owner
January 25, 2024
Howard E. Abrams, How to Shoehorn a Disregarded Entity’s Discharge of Indebtedness Into Section 108 Relief for Its Owner, 21 Tax Mgmt. Real Estate J.
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Regarding Disregarded Entities
January 25, 2024
Howard E. Abrams, Regarding Disregarded Entities, 28 Tax Mgmt. Real Estate J. 151 (2012)…
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Internalities, Externalities, and Fuel Economy
January 25, 2024
Cass R. Sunstein, Internalities, Externalities, and Fuel Economy (Jan. 28, 2020).
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Willingness to Pay Versus Welfare
January 25, 2024
Cass R. Sunstein, Willingness to Pay Versus Welfare, 1 Harv. L. & Pol’y Rev. 303 (2007).
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The Cost of Rights: Why Liberty Depends on Taxes
January 25, 2024
Stephen Holmes & Cass R. Sunstein, The Cost of Rights: Why Liberty Depends on Taxes (W. W. Norton & Co. 1999).
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Parking the Big Money
January 25, 2024
Cass R. Sunstein, Parking the Big Money, 63 N.Y. Rev. Books, Jan. 14, 2016, at 37 (reviewing Gabriel Zucman, The Hidden Wealth of Nations: The…
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Taxation of Corporations and Shareholders: A Discussion of Dean Schizer’s Recent Proposal
January 25, 2024
Thomas J. Brennan, Taxation of Corporations and Shareholders: A Discussion of Dean Schizer’s Recent Proposal, 117 Colum L. Rev. Online 90 (2017).
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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).
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Perils of Partial Mark-to-Market Taxation
January 25, 2024
Thomas J. Brennan, Perils of Partial Mark-to-Market Taxation (Northwestern Law & Econ. Research Paper No. 13-34, Aug. 20, 2013).
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Cash-Flow and Market Response to Repatriation
January 25, 2024
Thomas J. Brennan, Cash-Flow and Market Response to Repatriation (May 24, 2008).
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What Happens After a Holiday?: Long-Term Effects of the Repatriation Provision of the AJCA
January 25, 2024
Thomas J. Brennan, What Happens After a Holiday?: Long-Term Effects of the Repatriation Provision of the AJCA, 5 Nw. J. L. & Soc. Pol’y 1…