Taxation

T. Keith Fogg, Transparency in Private Collection of Federal Taxes, 10 Fla. Tax Rev. 763 (2010).

T. Keith Fogg, Taxation with Representation: The Creation and Development of Low-Income Taxpayer Clinics, 67 Tax Law. 3 (2013).

T. Keith Fogg, Tax Issues Facing Clients of Legal Services, 28 MIE J. 17 (2014).

Austan Goolsbee & Jonathan Zittrain, Evaluating the Costs and Benefits of Taxing Internet Commerce (May 20, 1999).

Austan Goolsbee & Jonathan Zittrain, Evaluating the Costs and Benefits of Taxing Internet Commerce, 52 Nat’l Tax J. 413 (1999).

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 & 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).

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

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,…

Hal Scott & John Gulliver, Ron Wyden’s Plan to Gut Capital Markets, Wall St. J., Nov. 8, 2021 at A17.

Hal S. Scott, Financial Crisis Responsibility Fee: Issues for Policymakers (Ctr. for Capital Mkts. Competitiveness, U.S. Chamber of Commerce, Fall 2010).

Hal S. Scott, A Reply to American Multinationals and American Interests, 20 Harv. Int’l L.J. 427 (1979)(reviewing C. Fred Bergsten, Thomas Horst & Theodore H.

Howell E. Jackson, Could We Invest the Surplus?, 90 Tax Notes 1245 (2001).

Howell E. Jackson & Stacy A. Anderson, Can States Tax National Banks to Educate Consumers About Predatory Lending Practices?, 30 Harv. J. L. & Pub.

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

Elizabeth Warren, Opinion, How to Fix Our Rigged Tax System, Wash. Post, Aug. 12, 2021.

David R. Herwitz, Alfred C. Clapp, Donald J. Evans, Edward C. Halbach, Donald McDonald, John S. Nolan & Graham L. Sterling, Problems in Disposing of…

David R. Herwitz, Stock Redemptions and the Accumulated Earnings Tax, 74 Harv. L. Rev. 866 (1961).

David R. Herwitz, Installment Repurchase of Stock: Surplus Limitations, 79 Harv. L. Rev. 303 (1965).