Parent Categories
Taxation
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Issues and Strategies in Exiting Partnerships
July 15, 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
July 15, 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
July 15, 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
July 15, 2024
Howard E. Abrams, Regarding Disregarded Entities, 28 Tax Mgmt. Real Estate J. 151 (2012)…
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Optimal Income Taxation
July 10, 2024
Louis Kaplow, Optimal Income Taxation (Nat’l Bureau of Econ. Rsch., Working Paper No. 30199, 2022).
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Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment, in Foreign Direct Investment…
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Louis Kaplow, Concavity of Utility, Concavity of Welfare, and Redistribution of Income, 17 Int’l Tax & Pub. Fin. 25 (2010).
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Thomas J. Brennan & David M. Schizer, Transaction-Specific Tax Reform in Three Steps: The Case of Constructive Ownership, 15 Colum. J. Tax L. 1 (2024).
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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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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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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).