Parent Categories
Taxation
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Perpetuities, Taxes, and Asset Protection: An Empirical Assessment of the Jurisdictional Competition for Trust Funds
January 25, 2024
Robert H. Sitkoff & Max Schanzenbach, Perpetuities, Taxes, and Asset Protection: An Empirical Assessment of the Jurisdictional Competition for Trust Funds, in 42 Annual Heckerling…
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The Four Stages of Capitalism: Reflections on Investment Management Treatises (Book Reviews)
January 25, 2024
Robert C. Clark, Comment and Review, The Four Stages of Capitalism: Reflections on Investment Management Treatises, 94 Harv. L. Rev. 561 (1981) (reviewing Tamar Frankel,…
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Reducing Legal Noise: A Comment on Clark, The Morphogenesis of Subchapter C: An Essay in Statutory Evolution and Reform: Author’s Reply
January 25, 2024
Robert C. Clark, Reducing Legal Noise: A Comment on Clark, The Morphogenesis of Subchapter C: An Essay in Statutory Evolution and Reform: Author’s Reply, 87…
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Ending Tax Law’s Subsidy for Corporate Debt
January 25, 2024
Mark J. Roe & Michael Troege, Ending Tax Law’s Subsidy for Corporate Debt, Bloomberg Tax (Dec. 23, 2021).
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Mark J. Roe & Michael Tröge, The 2017 Tax Act’s Potential Impact on Bank Safety and Capitalization, in After the Crash: Financial Crises and Regulatory…
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Mark J. Roe & Michael Tröge, The 2017 Tax Act’s Potential Impact on Bank Safety and Capitalization (Nov. 10, 2018).
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Containing Systemic Risk by Taxing Banks Properly
January 25, 2024
Mark J. Roe & Michael Troge, Containing Systemic Risk by Taxing Banks Properly, 35 Yale J. on Reg. 181 (2018).
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A Smarter Way to Tax Big Banks
January 25, 2024
Mark J. Roe & Michael Tröge, A Smarter Way to Tax Big Banks, Wall St. J., Feb. 2, 2015, at A11.
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Mark J. Roe & Michael Troege, Degradation of the Financial System Due to the Structure of Corporate Taxation (Eur. Corp. Governance Inst. (ECGI) – Law…
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Delaware’s Shrinking Half-Life
January 25, 2024
Mark J. Roe, Delaware’s Shrinking Half-Life, 62 Stan. L. Rev. 125 (2009).
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Dividend Policy Inside the Firm
January 25, 2024
Mihir A. Desai, C. Fritz Foley & James R. Hines, Jr., Dividend Policy Inside the Firm (Nat’l Bureau of Econ. Rsch., Working Paper No. 8698,…
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Exchange Rates and Tax-Based Export Promotion
January 25, 2024
Mihir A. Desai & James R. Hines, Jr., Exchange Rates and Tax-Based Export Promotion (Nat’l Bureau of Econ. Rsch., Working Paper No. 8121, 2001).
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Mihir A. Desai & James R. Hines, Jr., “Basket” Cases: International Joint Ventures after the Tax Reform Act of 1986 (Nat’l Bureau of Econ. Rsch.,…
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Economic Effects of Regional Tax Havens
January 25, 2024
Mihir A. Desai, C. Fritz Foley & James R. Hines, Jr., Economic Effects of Regional Tax Havens (Nat’l Bureau of Econ. Rsch. Working Paper No.
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The Uneasy Marriage of Export Incentives and the Income Tax
January 25, 2024
Mihir A. Desai & James R. Hines, Jr., The Uneasy Marriage of Export Incentives and the Income Tax (Nat’l Bureau of Econ. Rsch. Working Paper…
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Revisiting the Uneasy Case for Corporate Taxation in an Uneasy World
January 25, 2024
Mihir A. Desai & Dhammika Dharmapala, Revisiting the Uneasy Case for Corporate Taxation in an Uneasy World, 6 J. Brit. Acad. 247 (2018).
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The Debate on Corporate Tax Reform Just Started for Real
January 25, 2024
Mihir A. Desai, The Debate on Corporate Tax Reform Just Started for Real, HBR.org (May 1, 2017).
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Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., The Costs of Shared Ownership: Evidence from International Joint Ventures, 73 J. Fin. Econ.
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Reply to Grubert
January 25, 2024
Mihir A. Desai & James R. Hines Jr., Reply to Grubert, 58 Nat’l Tax J. 275 (2005).
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Foreign Direct Investment in a World of Multiple Taxes
January 25, 2024
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Foreign Direct Investment in a World of Multiple Taxes, 88 J. Pub. Econ. 2727…
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Mihir A. Desai, Dhammika Dharmapala & Winnie Fung, Taxation and the Evolution of Aggregate Corporate Ownership Concentration, in Taxing Corporate Income in the 21st Century…