Parent Categories
Taxation
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When Local Control Goes Out of Control
July 30, 2023
David J. Barron & Eric M. Zolt, When Local Control Goes Out of Control, Wash. Post, July 15, 2001, at B5.
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Michael J. Graetz & Alvin C. Warren, Jr., Income Tax Discrimination: Still Stuck in the Labyrinth of Impossibility, 121 Yale L. J. 1118 (2012).
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Michael J. Graetz & Alvin C. Warren, Jr., Income Tax Discrimination and the Political and Economic Integration of Europe, 115 Yale L.J. 1186 (2006).
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Realization and Lock-In When Interest Rates are Low
July 10, 2023
Thomas J. Brennan & Alvin C. Warren, Jr., Commentary, Realization and Lock-In When Interest Rates are Low, 152 Tax Notes 1151 (2016).
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Integration of Corporate and Shareholder Taxes
July 10, 2023
Michael J. Graetz & Alvin C. Warren, Jr., Integration of Corporate and Shareholder Taxes, 69 Nat’l Tax J. 677 (2016).
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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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Tax Time
July 3, 2023
Jill Lepore, Tax Time, New Yorker (Nov. 18, 2012).
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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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Keith Fogg, Revisiting the Ten Deadly Sins Created in the IRS Restructuring and Reform Act, 20 Pitt. Tax Rev. 241 (2022).
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The Rooms Where it Happened
May 11, 2023
Keith Fogg, The Rooms Where it Happened, 20 Pitt. Tax Rev. 95 (2022).
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Keith Fogg & Caitlin Hird, Pro Se Precedent in the U.S. Tax Court: A Case for Amicus Briefs, 23 Houston Bus. & Tax L. J.
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Leslie Book, T. Keith Fogg & Nina E. Olson, Reducing Administrative Burdens to Protect Taxpayer Rights, 74 Okla. L. Rev. 527 (2022).
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Optimal Income Taxation
April 8, 2023
Louis Kaplow, Optimal Income Taxation (Nat’l Bureau of Econ. Rsch., Working Paper No. 30199, 2022).
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No Basis Step-Up for Marketable Securities With No Tax at Death
February 17, 2023
Daniel I. Halperin, No Basis Step-Up for Marketable Securities With No Tax at Death, TaxNotes.com (Mar. 31, 2021).
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A Note on Horizontal Equity
January 23, 2023
Louis Kaplow, A Note on Horizontal Equity, 1 Fla. Tax Rev. 191 (1992).
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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…
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Wills, Trusts, and Estates
October 28, 2022
Robert H. Sitkoff & Jesse Dukeminier, Wills, Trusts, and Estates (Wolters Kluwer Law & Bus. 10th ed. 2017).