Taxation

Thomas J. Brennan & David M. Schizer, The Government’s Gift to Givers: Donating Appreciated Stock, Florida Tax Review (forthcoming 2026).

Howard E. Abrams, Don Leatherman & Thomas J. Brennan, Federal Income Taxation of Corporations and Partnerships (7th ed., 2025).

Howard E. Abrams, Don A. Leatherman & Thomas J. Brennan, Federal Corporate Taxation (9th ed., 2026).

Thomas J. Brennan & Robert L. McDonald, The Problematic Delta Test for Dividend Equivalents, 146 Tax Notes 525 (2015).

Minoru Nakazato & J. Mark Ramseyer, General Description: Japan, in Comparative Income Taxation: A Structural Analysis 71 (Hugh J. Ault, Brian J. Arnold et al.,…

J, Mark Ramseyer, Japanese Taxation: The Shoup Mission in Retrospect: An Interview, 16 Japan Found. Newsl., Mar. 1989, at 1.

J. Mark Ramseyer & Minoru Nakazato, Tax Transitions and the Protection Racket: A Reply to Professors Graetz and Kaplow, 75 Va. L. Rev. 1155 (1989).

J. Mark Ramseyer & Eric Bennett Rasmussen, Can the Treasury Exempt its Own Companies from Tax? The $45 Billion GM NOL Carryforward, 1 Cato Papers…

J. Mark Ramseyer & Minoru Nakazato, Japanese Law: An Economic Approach (Univ. of Chi. Press 1999).

Minoru Nakazato & J. Mark Ramseyer, Tax Law, Hiroshi Kaneko, and the Transformation of Japanese Jurisprudence, 58 Am. J. Comp. L. 721 (2010).

J. Mark Ramseyer & Eric B. Rasmusen, Why the Japanese Taxpayer Always Loses, 72 S. Cal. L. Rev. 571 (1999).

Minoru Nakazato, J. Mark Ramseyer & Eric Rasmusen, Public and Private Firm Compensation Compared: Evidence from Japanese Tax Returns, 25 Korean Econ. Rev. 5 (2009).

Minoru Nakazato, J. Mark Ramseyer & Eric B. Rasmusen, Executive Compensation in Japan: Estimating Levels and Determinants from Tax Records, 20 J. Econ. & Mgmt…

Bruce E. Aronson, Kenneth Ayotte, Takaaki Eguchi, David Gamage, Mark P. Gergen, Gen Goto, Benjamin E. Hermalin, Yohsuke Higashi, Akio Hoshi, Hidefusa Iida, Hideshi Itoh,…

Minoru Nakazato & J. Mark Ramseyer, The Tax Incentives That Destroyed the Government: An Economic Analysis of Japanese Fiscal Policy, 645-1192, 51 Shakai Kagaku Kenkyū,…

Henry E. Smith, Intermediate Filing in Household Taxation, 72 S. Cal. L. Rev. 145 (1998).

Henry E. Smith, Ambiguous Quality Changes from Taxes and Legal Rules, 67 U. Chi. L. Rev. 647 (2000).

Louis Kaplow, Optimal Policy with Heterogeneous Preferences, 8 B.E. J. Econ. Analysis & Pol’y art. 40 (2008).