Parent Categories
Taxation
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Understanding Long Term Capital
January 25, 2024
Alvin C. Warren, Jr., Understanding Long Term Capital, 106 Tax Notes 681 (2005).
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Realization and Lock-In When Interest Rates are Low
January 25, 2024
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
January 25, 2024
Michael J. Graetz & Alvin C. Warren, Jr., Integration of Corporate and Shareholder Taxes, 69 Nat’l Tax J. 677 (2016).
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The Timing of Taxes
January 25, 2024
Alvin C. Warren, Jr., The Timing of Taxes, 39 Nat’l. Tax J. 499 (1986).
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Professor Strnad’s Rejoinder: Simply Semantics
January 25, 2024
Louis Kaplow & Alvin C. Warren, Jr., Professor Strnad’s Rejoinder: Simply Semantics, 39 Stan. L. Rev. 419 (1987).
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Financial Contract Innovation and Income Tax Policy
January 25, 2024
Alvin C. Warren, Jr., Financial Contract Innovation and Income Tax Policy, 107 Harv. L. Rev. 460 (1993).
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An Income Tax by Any Other Name. A Reply to Professor Strnad
January 25, 2024
Louis Kaplow & Alvin C. Warren, Jr., An Income Tax by Any Other Name. A Reply to Professor Strnad, 38 Stan. L. Rev. 399 (1986).
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Alvin C. Warren, Jr. & Alan Auerbach, Transferability of Tax Incentives and the Fiction of Safe Harbor Leasing, 95 Harv. L. Rev. 1752 (1982).
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The Requirement of Economic Profit in Tax Motivated Transactions
January 25, 2024
Alvin C. Warren, Jr. The Requirement of Economic Profit in Tax Motivated Transactions, 59 Taxes 985 (1981).
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U.S. Income Taxation of New Financial Products
January 25, 2024
Alvin C. Warren, Jr., U.S. Income Taxation of New Financial Products, 88 J. Pub. Econ. 899 (2004).
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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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Dividend Taxation in Europe: When the ECJ Makes Tax Policy
January 25, 2024
Alvin C. Warren, Jr. & Michael J. Graetz, Dividend Taxation in Europe: When the ECJ Makes Tax Policy, 44 Common Market L. Rev. 1577 (2007).
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Jack Goldsmith & Adrian Vermeule, Opinion, Elite Colleges are Making it Easy for Conservatives to Dislike Them, Wash. Post, Nov. 30, 2017.
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Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner
January 25, 2024
Leandra Lederman, Susan C. Morse, Stephen E. Shay, Clint Wallace, Reuven S. Avi-Yonah, Lily L. Batchelder, Jeremy Bearer-Friend, Joshua D. Blank, Leslie Book, Bryan Camp,…
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School Finance: Does Money Matter?
January 25, 2024
Martha Minow, School Finance: Does Money Matter?, 28 Harv. J. on Legis. 395 (1991).