Taxation

Daniel I. Halperin, The Unrelated Business Income Tax and Payments from Controlled Entities, Tax Notes, Dec. 12, 2005, at 1443.

Daniel I. Halperin, A Better Way to Encourage Gifts of Conservation Easements, Tax Notes, July 16, 2012, at 307.

Daniel Halperin, Employer-Based Retirement Income — the Ideal, the Possible, and the Reality, 11 Elder L.J. 37 (2003).

Daniel Halperin, Income Taxation of Mutual Nonprofits, 59 Tax L. Rev. 133 (2006).

Daniel Halperin, Commentary, A Capital Gains Preference Is Not EVEN a Second-Best Solution, 48 Tax L. Rev. 381 (1993).

Daniel I. Halperin & Alicia H. Munnell, Ensuring Retirement Income for All Workers, in The Evolving Pension System: Trends, Effects, and Proposals for Reform 155…

Daniel Halperin, A Charitable Contribution of Appreciated Property and the Realization of Built-in Gains, 56 Tax L. Rev. 1 (2002).

Daniel Halperin, Incentives for Conservation Easements: The Charitable Deduction or a Better Way, 74 Law & Contemp. Probs. 29 (2011).

Daniel I. Halperin, Special Tax Treatment for Employer-Based Retirement Programs: Is It “Still” Viable as a Means of Increasing Retirement Income? Should It Continue? 49…

Daniel I. Halperin, Corporate Rate Reduction and Fairness to Passthrough Entities, 147 Tax Notes 1299 (2015).

Daniel I. Halperin, Fifty Years of Pension Law, 6 Drexel L. Rev. 503 (2014).

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).