Parent Categories
Taxation
-
Assisting Disaster Survivors
December 30, 2022
Mandi L. Matlock et al., Assisting Disaster Survivors, in
Effectively Representing Your Client Before the IRS: A Practical Manual for the Tax Practitioner with… -
Foreign Direct Investment in a World of Multiple Taxes
December 25, 2022
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Foreign Direct Investment in a World of Multiple Taxes, 88 J. Pub. Econ. 2727…
-
Wills, Trusts, and Estates
October 28, 2022
Robert H. Sitkoff & Jesse Dukeminier, Wills, Trusts, and Estates (Wolters Kluwer Law & Bus. 10th ed. 2017).
-
When Local Control Goes Out of Control
October 22, 2022
David J. Barron & Eric M. Zolt, When Local Control Goes Out of Control, Wash. Post, July 15, 2001, at B5.
-
2019 Tax Season: The Return of the Interest-Bearing Refund Anticipation Loan and other Perils Faced by Consumers
October 19, 2022
Mandi L. Matlock & Chi Chi Wu, 2019 Tax Season: The Return of the Interest-Bearing Refund Anticipation Loan and other Perils Faced by Consumers, Nat’l…
-
Securing Relief From Joint and Several Liability – Section 6015
October 19, 2022
Audrey Patten & Megan L. Brackney, Securing Relief From Joint and Several Liability – Section 6015, in Effectively Representing Your Client Before the IRS (Christine…
-
Poison Ivy: The Problem of Tax Exemption in a Deindustrializing City; Yale and New Haven, 1967–1973
October 19, 2022
Nikolas Bowie, Poison Ivy: The Problem of Tax Exemption in a Deindustrializing City; Yale and New Haven, 1967–1973, 3 Found. 61 (2009).
-
Internalities, Externalities, and Fuel Economy
October 19, 2022
Cass R. Sunstein, Internalities, Externalities, and Fuel Economy (Jan. 28, 2020).
-
Willingness to Pay Versus Welfare
October 19, 2022
Cass R. Sunstein, Willingness to Pay Versus Welfare, 1 Harv. L. & Pol’y Rev. 303 (2007).
-
The Cost of Rights: Why Liberty Depends on Taxes
October 19, 2022
Stephen Holmes & Cass R. Sunstein, The Cost of Rights: Why Liberty Depends on Taxes (W. W. Norton & Co. 1999).
-
Parking the Big Money
October 19, 2022
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…
-
Taxation of Corporations and Shareholders: A Discussion of Dean Schizer’s Recent Proposal
October 19, 2022
Thomas J. Brennan, Taxation of Corporations and Shareholders: A Discussion of Dean Schizer’s Recent Proposal, 117 Colum L. Rev. Online 90 (2017).
-
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).
-
Perils of Partial Mark-to-Market Taxation
October 19, 2022
Thomas J. Brennan, Perils of Partial Mark-to-Market Taxation (Northwestern Law & Econ. Research Paper No. 13-34, Aug. 20, 2013).
-
Cash-Flow and Market Response to Repatriation
October 19, 2022
Thomas J. Brennan, Cash-Flow and Market Response to Repatriation (May 24, 2008).
-
What Happens After a Holiday?: Long-Term Effects of the Repatriation Provision of the AJCA
October 19, 2022
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…
-
Thomas J. Brennan & Karl S. Okamoto, Measuring the Tax Subsidy in Private Equity and Hedge Fund Compensation, 60 Hastings L.J. 27 (2008).
-
Law and Finance: The Case of Constructive Sales
October 19, 2022
Thomas J. Brennan, Law and Finance: The Case of Constructive Sales, 5 Ann. Rev. Fin. Econ. 259 (2013).
-
The Problematic Delta Test for Dividend Equivalents
October 19, 2022
Thomas J. Brennan & Robert L. McDonald, The Problematic Delta Test for Dividend Equivalents, 146 Tax Notes 525 (2015).
-
Deconstructing the Taxation of Packaged Financial Strategies
October 19, 2022
Thomas J. Brennan & Robert L. McDonald, Deconstructing the Taxation of Packaged Financial Strategies (Aug. 18, 2014).
-
Comparación Entre Impuestos Correctores y Responsabilidad Como Solución al Problema de las Externalidades Negativas
October 19, 2022
Steven Shavell, Comparación Entre Impuestos Correctores y Responsabilidad Como Solución al Problema de las Externalidades Negativas, 151 Papeles de Economía Española 2 (2017).
-
Corrective Taxation versus Liability as a Solution to the Problem of Harmful Externalities
October 19, 2022
Steven Shavell, Corrective Taxation versus Liability as a Solution to the Problem of Harmful Externalities, 54 J.L. & Econ. S249 (2011).
-
Economic Analysis of Welfare Economics, Morality and the Law
October 19, 2022
Steven Shavell, Economic Analysis of Welfare Economics, Morality and the Law (Nat’l Bureau Econ. Res., Working Paper No. w9700, May 2003).
-
Welfare Economics, Morality, and the Law
October 19, 2022
Steven Shavell, Welfare Economics, Morality, and the Law, in Foundations of Economic Analysis of Law 593 (2004).
-
Pigouvian Taxation with Administrative Costs
October 19, 2022
A. Mitchell Polinsky & Steven Shavell, Pigouvian Taxation with Administrative Costs, 19 J. Pub. Econ. 385 (1982).
-
A Note on Efficiency vs. Distributional Equity in Legal Rulemaking: Should Distributional Equity Matter Given Optimal Income Taxation?
October 19, 2022
Steven Shavell, A Note on Efficiency vs. Distributional Equity in Legal Rulemaking: Should Distributional Equity Matter Given Optimal Income Taxation?, 71 Am. Econ. Rev. (Papers…
-
Steven Shavell, A General Rationale for a Governmental Role in the Relief of Large Risks, 49 J. Risk & Uncertainty 213 (2014).
-
Corrective Taxation versus Liability
October 19, 2022
Steven Shavell, Corrective Taxation versus Liability, Am. Econ. Rev., May 2011, at 273.
-
Fiduciary Duty, Social Conscience, and ESG Investing by a Trustee
October 19, 2022
Max M. Schanzenbach & Robert H. Sitkoff, Fiduciary Duty, Social Conscience, and ESG Investing by a Trustee, in 55 Annual Heckerling Institute on Estate Planning…
-
Freedom of Disposition in American Succession Law
October 19, 2022
Robert H. Sitkoff, Freedom of Disposition in American Succession Law, in Freedom of Testation and its Limits (Antoni Vaquer ed., 2018).
-
Wills, Trusts, and Estates
October 19, 2022
Jesse Dukeminier, Robert H. Sitkoff & James Lindgren, Wills, Trusts, and Estates (Aspen Publishers 8th ed. 2009).
-
Wills, Trusts, and Estates
October 19, 2022
Jesse Dukeminier, Stanley M. Johanson, James Lindgren & Robert H. Sitkoff, Wills, Trusts, and Estates (Aspen Publishers 7th ed. 2005).
-
Financial Advisers Can’t Overlook the Prudent Investor Rule
October 19, 2022
Robert H. Sitkoff & Max M. Schanzenbach, Financial Advisers Can’t Overlook the Prudent Investor Rule, 29 J. Fin. Plan. 28 (Aug. 2016).
-
Wills, Trusts, and Estates
October 19, 2022
Robert H. Sitkoff & Jesse Dukeminier, Wills, Trusts, and Estates (Wolters Kluwer Law & Bus. 9th ed. 2013).
-
Perpetuities or Taxes? Explaining the Rise of the Perpetual Trust
October 19, 2022
Robert H. Sitkoff & Max Schanzenbach, Perpetuities or Taxes? Explaining the Rise of the Perpetual Trust, 27 Cardozo L. Rev. 2465 (2006).
-
Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes
October 19, 2022
Robert H. Sitkoff & Max Schanzenbach, Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes, 115 Yale L.J. 356 (2005).
-
Perpetuities, Taxes, and Asset Protection: An Empirical Assessment of the Jurisdictional Competition for Trust Funds
October 19, 2022
Robert H. Sitkoff & Max Schanzenbach, Perpetuities, Taxes, and Asset Protection: An Empirical Assessment of the Jurisdictional Competition for Trust Funds, in 42 Annual Heckerling…
-
The Four Stages of Capitalism: Reflections on Investment Management Treatises (Book Reviews)
October 19, 2022
Robert C. Clark, Comment and Review, The Four Stages of Capitalism: Reflections on Investment Management Treatises, 94 Harv. L. Rev. 561 (1981) (reviewing Tamar Frankel,…
-
Reducing Legal Noise: A Comment on Clark, The Morphogenesis of Subchapter C: An Essay in Statutory Evolution and Reform: Author’s Reply
October 19, 2022
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…
-
Ending Tax Law’s Subsidy for Corporate Debt
October 19, 2022
Mark J. Roe & Michael Troege, Ending Tax Law’s Subsidy for Corporate Debt, Bloomberg Tax (Dec. 23, 2021).
-
Mark J. Roe & Michael Tröge, The 2017 Tax Act’s Potential Impact on Bank Safety and Capitalization, in After the Crash: Financial Crises and Regulatory…
-
Mark J. Roe & Michael Tröge, The 2017 Tax Act’s Potential Impact on Bank Safety and Capitalization (Nov. 10, 2018).
-
Containing Systemic Risk by Taxing Banks Properly
October 19, 2022
Mark J. Roe & Michael Troge, Containing Systemic Risk by Taxing Banks Properly, 35 Yale J. on Reg. 181 (2018).
-
A Smarter Way to Tax Big Banks
October 19, 2022
Mark J. Roe & Michael Tröge, A Smarter Way to Tax Big Banks, Wall St. J., Feb. 2, 2015, at A11.
-
Mark J. Roe & Michael Troege, Degradation of the Financial System Due to the Structure of Corporate Taxation (Eur. Corp. Governance Inst. (ECGI) – Law…
-
Delaware’s Shrinking Half-Life
October 19, 2022
Mark J. Roe, Delaware’s Shrinking Half-Life, 62 Stan. L. Rev. 125 (2009).
-
Dividend Policy Inside the Firm
October 19, 2022
Mihir A. Desai, C. Fritz Foley & James R. Hines, Jr., Dividend Policy Inside the Firm (Nat’l Bureau of Econ. Rsch., Working Paper No. 8698,…