Taxation

Stephen Holmes & Cass R. Sunstein, The Cost of Rights: Why Liberty Depends on Taxes (W. W. Norton & Co. 1999).

Cass R. Sunstein, Parking the Big Money, 63 N.Y. Rev. Books, Jan. 14, 2016, at 37 (reviewing Gabriel Zucman, The Hidden Wealth of Nations: The…

Thomas J. Brennan & David M. Schizer, The Government’s Gift to Givers: Donating Appreciated Stock, Florida Tax Review (forthcoming 2026).

Thomas J. Brennan & David M. Schizer, “Big Picture” Investing at Nonprofits: Accounting for Future Expenses and Donations, 33 George Mason Law Review (forthcoming 2026).

Howard E. Abrams, Don Leatherman & Thomas J. Brennan, Federal Income Taxation of Corporations and Partnerships (7th ed., 2025).

Howard E. Abrams, Don A. Leatherman & Thomas J. Brennan, Federal Corporate Taxation (9th ed., 2026).

Thomas J. Brennan, Taxation of Corporations and Shareholders: A Discussion of Dean Schizer’s Recent Proposal, 117 Colum L. Rev. Online 90 (2017).

Thomas J. Brennan, Where the Money Really Went: A New Understanding of the AJCA Tax Holiday, (Nw. L. & Econ. Res. Paper No. 13-35, 2014).

Thomas J. Brennan, Cash-Flow and Market Response to Repatriation (May 24, 2008).

Thomas J. Brennan, Perils of Partial Mark-to-Market Taxation (Northwestern Law & Econ. Research Paper No. 13-34, Aug. 20, 2013).

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…

Thomas J. Brennan & Karl S. Okamoto, Measuring the Tax Subsidy in Private Equity and Hedge Fund Compensation, 60 Hastings L.J. 27 (2008).

Thomas J. Brennan & Robert L. McDonald, The Problematic Delta Test for Dividend Equivalents, 146 Tax Notes 525 (2015).

Thomas J. Brennan & Robert L. McDonald, Deconstructing the Taxation of Packaged Financial Strategies (Aug. 18, 2014).

Steven Shavell, Comparación Entre Impuestos Correctores y Responsabilidad Como Solución al Problema de las Externalidades Negativas, 151 Papeles de Economía Española 2 (2017).

Steven Shavell, Corrective Taxation versus Liability as a Solution to the Problem of Harmful Externalities, 54 J.L. & Econ. S249 (2011).

Steven Shavell, Welfare Economics, Morality, and the Law, in Foundations of Economic Analysis of Law 593 (2004).

A. Mitchell Polinsky & Steven Shavell, Pigouvian Taxation with Administrative Costs, 19 J. Pub. Econ. 385 (1982).

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…

Steven Shavell, A General Rationale for a Governmental Role in the Relief of Large Risks, 49 J. Risk & Uncertainty 213 (2014).

Max M. Schanzenbach & Robert H. Sitkoff, Fiduciary Duty, Social Conscience, and ESG Investing by a Trustee, in 55 Annual Heckerling Institute on Estate Planning…