Taxation

Mihir A. Desai, Devesh Kapur & John McHale, Sharing the Spoils: Taxing International Human Capital Flows, 11 Int’l Tax & Pub. Fin. 663 (2004).

Mihir A. Desai, Dhammika Dharmapala & Winnie Fung, Taxation and the Evolution of Aggregate Corporate Ownership Concentration, in Taxing Corporate Income in the 21st Century…

Louis Kaplow, Optimal Income Taxation and Charitable Giving, 38 Tax Pol’y & Econ. 123 (2024).

T. Keith Fogg, The United States Tax Court: A Court for All Parties, 70 Bull. Int’l Tax’n 75 (2016).

Louis Kaplow, Transition Policy: A Conceptual Framework, 13 J. Contemp. Legal Issues 161 (2003).

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).

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).

Thomas J. Brennan & Karl S. Okamoto, Measuring the Tax Subsidy in Private Equity and Hedge Fund Compensation, 60 Hastings L.J. 27 (2008).

Thomas J. Brennan & Robert L. McDonald, Deconstructing the Taxation of Packaged Financial Strategies (Aug. 18, 2014).

Steven Shavell, Corrective Taxation versus Liability as a Solution to the Problem of Harmful Externalities, 54 J.L. & Econ. S249 (2011).

Steven Shavell, Economic Analysis of Welfare Economics, Morality and the Law (Nat’l Bureau Econ. Res., Working Paper No. w9700, May 2003).

Steven Shavell, Welfare Economics, Morality, and the Law, in Foundations of Economic Analysis of Law 593 (2004).

A. Mitchell Polinsky & Steven Shavell, Pigouvian Taxation with Administrative Costs, 19 J. Pub. Econ. 385 (1982).

Steven Shavell, A General Rationale for a Governmental Role in the Relief of Large Risks, 49 J. Risk & Uncertainty 213 (2014).

Steven Shavell, Corrective Taxation versus Liability, Am. Econ. Rev., May 2011, at 273.

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…

Mihir A. Desai & James R. Hines, Jr., “Basket” Cases: International Joint Ventures after the Tax Reform Act of 1986 (Nat’l Bureau of Econ. Rsch.,…

Mihir A. Desai, C. Fritz Foley & James R. Hines, Jr., Economic Effects of Regional Tax Havens (Nat’l Bureau of Econ. Rsch. Working Paper No.