Taxation

Austan Goolsbee & Jonathan Zittrain, Evaluating the Costs and Benefits of Taxing Internet Commerce, 52 Nat’l Tax J. 413 (1999).

Audrey Patten & Megan L. Brackney, Securing Relief From Joint and Several Liability – Section 6015, in Effectively Representing Your Client Before the IRS (Christine…

Nikolas Bowie, Poison Ivy: The Problem of Tax Exemption in a Deindustrializing City; Yale and New Haven, 1967–1973, 3 Found. 61 (2009).

Cass R. Sunstein, Internalities, Externalities, and Fuel Economy (Jan. 28, 2020).

Cass R. Sunstein, Willingness to Pay Versus Welfare, 1 Harv. L. & Pol’y Rev. 303 (2007).

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

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

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).