Parent Categories
Taxation
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Perils of Partial Mark-to-Market Taxation
January 25, 2024
Thomas J. Brennan, Perils of Partial Mark-to-Market Taxation (Northwestern Law & Econ. Research Paper No. 13-34, Aug. 20, 2013).
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Cash-Flow and Market Response to Repatriation
January 25, 2024
Thomas J. Brennan, Cash-Flow and Market Response to Repatriation (May 24, 2008).
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What Happens After a Holiday?: Long-Term Effects of the Repatriation Provision of the AJCA
January 25, 2024
Thomas J. Brennan, What Happens After a Holiday?: Long-Term Effects of the Repatriation Provision of the AJCA, 5 Nw. J. L. & Soc. Pol’y 1…
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Thomas J. Brennan & Karl S. Okamoto, Measuring the Tax Subsidy in Private Equity and Hedge Fund Compensation, 60 Hastings L.J. 27 (2008).
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Law and Finance: The Case of Constructive Sales
January 25, 2024
Thomas J. Brennan, Law and Finance: The Case of Constructive Sales, 5 Ann. Rev. Fin. Econ. 259 (2013).
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The Problematic Delta Test for Dividend Equivalents
January 25, 2024
Thomas J. Brennan & Robert L. McDonald, The Problematic Delta Test for Dividend Equivalents, 146 Tax Notes 525 (2015).
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Deconstructing the Taxation of Packaged Financial Strategies
January 25, 2024
Thomas J. Brennan & Robert L. McDonald, Deconstructing the Taxation of Packaged Financial Strategies (Aug. 18, 2014).
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Comparación Entre Impuestos Correctores y Responsabilidad Como Solución al Problema de las Externalidades Negativas
January 25, 2024
Steven Shavell, Comparación Entre Impuestos Correctores y Responsabilidad Como Solución al Problema de las Externalidades Negativas, 151 Papeles de Economía Española 2 (2017).
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Corrective Taxation versus Liability as a Solution to the Problem of Harmful Externalities
January 25, 2024
Steven Shavell, Corrective Taxation versus Liability as a Solution to the Problem of Harmful Externalities, 54 J.L. & Econ. S249 (2011).
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Economic Analysis of Welfare Economics, Morality and the Law
January 25, 2024
Steven Shavell, Economic Analysis of Welfare Economics, Morality and the Law (Nat’l Bureau Econ. Res., Working Paper No. w9700, May 2003).
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Welfare Economics, Morality, and the Law
January 25, 2024
Steven Shavell, Welfare Economics, Morality, and the Law, in Foundations of Economic Analysis of Law 593 (2004).
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Pigouvian Taxation with Administrative Costs
January 25, 2024
A. Mitchell Polinsky & Steven Shavell, Pigouvian Taxation with Administrative Costs, 19 J. Pub. Econ. 385 (1982).
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A Note on Efficiency vs. Distributional Equity in Legal Rulemaking: Should Distributional Equity Matter Given Optimal Income Taxation?
January 25, 2024
Steven Shavell, A Note on Efficiency vs. Distributional Equity in Legal Rulemaking: Should Distributional Equity Matter Given Optimal Income Taxation?, 71 Am. Econ. Rev. (Papers…
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Steven Shavell, A General Rationale for a Governmental Role in the Relief of Large Risks, 49 J. Risk & Uncertainty 213 (2014).
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Corrective Taxation versus Liability
January 25, 2024
Steven Shavell, Corrective Taxation versus Liability, Am. Econ. Rev., May 2011, at 273.
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Fiduciary Duty, Social Conscience, and ESG Investing by a Trustee
January 25, 2024
Max M. Schanzenbach & Robert H. Sitkoff, Fiduciary Duty, Social Conscience, and ESG Investing by a Trustee, in 55 Annual Heckerling Institute on Estate Planning…
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Freedom of Disposition in American Succession Law
January 25, 2024
Robert H. Sitkoff, Freedom of Disposition in American Succession Law, in Freedom of Testation and its Limits (Antoni Vaquer ed., 2018).
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Wills, Trusts, and Estates
January 25, 2024
Jesse Dukeminier, Robert H. Sitkoff & James Lindgren, Wills, Trusts, and Estates (Aspen Publishers 8th ed. 2009).
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Wills, Trusts, and Estates
January 25, 2024
Jesse Dukeminier, Stanley M. Johanson, James Lindgren & Robert H. Sitkoff, Wills, Trusts, and Estates (Aspen Publishers 7th ed. 2005).
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Wills, Trusts, and Estates
January 25, 2024
Robert H. Sitkoff & Jesse Dukeminier, Wills, Trusts, and Estates (Wolters Kluwer Law & Bus. 10th ed. 2017).
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Financial Advisers Can’t Overlook the Prudent Investor Rule
January 25, 2024
Robert H. Sitkoff & Max M. Schanzenbach, Financial Advisers Can’t Overlook the Prudent Investor Rule, 29 J. Fin. Plan. 28 (Aug. 2016).