Taxation

Daniel Halperin, Retirement Income Security After the Fall, in New York University Review of Employee Benefits and Executive Compensation 11-1 (Alvin D. Lurie ed., 2009).

Daniel I. Halperin, Interest in Disguise: Taxing the “Time Value of Money”, 95 Yale L.J. 506 (1986).

Daniel Halperin, Is Income Tax Exemption for Charities a Subsidy?, 64 Tax L. Rev. 283 (2011).

Daniel Halperin & Ethan Yale, Deferred Compensation Revisited, 114 Tax Notes 939 (2007).

Charles Rothwell Nesson, Earnings and Profits Discontinuities Under the 1954 Code, 77 Harv. L. Rev. 450 (1964).

Alvin C. Warren Jr., Evaluating the Oxford Proposal for a Corporate Cash Flow Tax, 173 Tax Notes Fed. 1223 (2021).

Alvin C. Warren, The Relationship Between the Corporate and Individual Federal Income Taxes After the Economic Recovery Tax Act of 1981, 74 Proc. Ann. Conf.

Alvin C. Warren, Thomas G. Krattenmaker & Lester B. Snyder, Property Tax Exemptions for Charitable, Religious and Governmental Institutions in Connecticut, 4 Conn. L. Rev.

Alvin C. Warren, The Deductibility by Individuals of Capital Losses Under the Federal Income Tax, 40 U. Chi. L. Rev. 291 (1973).

Alvin C. Warren, The Corporate Interest Deduction: A Policy Evaluation, 83 Yale L.J. 1585 (1974).

Alvin C. Warren, Comment: Fairness and a Consumption-Type or Cash Flow Personal Income Tax, 88 Harv. L. Rev. 931 (1975).

Alvin C. Warren, Corporate Integration Proposals and ACRS, 21 San Diego L. Rev. 325 (1985).

Alvin C. Warren, Recent Corporate Restructuring and the Corporate Tax System, 42 Tax Notes 715 (1989).

Alvin C. Warren, The American Tax Agenda for the 1990’s, 10 Bar-Ilan L. Stud. 197 (1992).

Alvin C. Warren, Commentary: International Tax Policy: Agenda for the Nineties: Competitive Advantage and the Optimal Tax Treatment of the Foreign-Source Income of Multinationals: The…

Alvin C. Warren, Taxing Corporate Income in the U.S. Twenty Years After the Carter Commission: Integration or Disintegration?, 26 Osgoode Hall L.J. 313 (1987).

Alvin C. Warren, Accelerated Capital Recovery, Debt, and Tax Arbitrage, 38 Tax Law. 549 (1985).

Alvin C. Warren, Alternatives for International Corporate Tax Reform, 49 Tax L. Rev. 599 (1994).

Alvin C. Warren, The Proposal for an ‘Unlimited Savings Allowance’, 68 Tax Notes 1103 (1995).

Alvin C. Warren, Taxation of Corporations, in American Society: Public and Private Responsibilities 281 (Winthrop Knowlton & Richard Zeckhauser eds., 1986).

Michael J. Graetz & Alvin C. Warren, Income Tax Discrimination and the Political and Economic Integration of Europe, in Economics of European Union Law (Paul…