Taxation

Alvin C. Warren, Income of Foreign Subsidiaries: A Review of the Basic Analytics, 145 Tax Notes 321 (2014).

Michael J. Graetz & Alvin C. Warren Jr., Unlocking Business Tax Reform, 145 Tax Notes 707 (2014).

Alvin C. Warren, Taxation of Options on the Issuer’s Stock, 82 Taxes, Mar. 2004, at 47.

Alvin C. Warren, The Business Enterprise Income Tax: A First Appraisal, 118 Tax Notes 921 (2008).

Alvin Warren, Would a Consumption Tax be Fairer Than an Income Tax? 89 Yale L.J. 1081(1980).

Alvin Warren, The Relation and Integration of the Individual and Corporate Income Taxes, 94 Harv. L. Rev. 717 (1981).

Alvin C. Warren, Jr., Federal Income Tax Project: Integration of the Individual and Corporate Income Taxes: Reporter’s Study of Corporate Tax Integration (American Law Institute…

Alvin C. Warren, Jr., How Much Capital Income Taxed Under an Income Tax is Exempt Under a Cash-Flow Tax?, 52 Tax L. Rev. 1 (1996).

Alvin C. Warren, Jr., Income Tax Discrimination Against International Commerce, 54 Tax L. Rev. 131 (2001).

Alvin C. Warren, Jr., Understanding Long Term Capital, 106 Tax Notes 681 (2005).

Thomas J. Brennan & Alvin C. Warren, Jr., Commentary, Realization and Lock-In When Interest Rates are Low, 152 Tax Notes 1151 (2016).

Alvin C. Warren, Jr., The Timing of Taxes, 39 Nat’l. Tax J. 499 (1986).

Alvin C. Warren, Jr. The Requirement of Economic Profit in Tax Motivated Transactions, 59 Taxes 985 (1981).

Michael J. Graetz & Alvin C. Warren, Jr., Income Tax Discrimination: Still Stuck in the Labyrinth of Impossibility, 121 Yale L. J. 1118 (2012).

Alvin C. Warren, Jr. & Michael J. Graetz, Dividend Taxation in Europe: When the ECJ Makes Tax Policy, 44 Common Market L. Rev. 1577 (2007).

Jack Goldsmith & Adrian Vermeule, Opinion, Elite Colleges are Making it Easy for Conservatives to Dislike Them, Wash. Post, Nov. 30, 2017.

Martha Minow, School Finance: Does Money Matter?, 28 Harv. J. on Legis. 395 (1991).