Parent Categories
Taxation
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Alvin Warren, The Relation and Integration of the Individual and Corporate Income Taxes, 94 Harv. L. Rev. 717 (1981).
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Federal Income Tax Project: Integration of the Individual and Corporate Income Taxes: Reporter’s Study of Corporate Tax Integration
October 19, 2022
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…
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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).
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Income Tax Discrimination Against International Commerce
October 19, 2022
Alvin C. Warren, Jr., Income Tax Discrimination Against International Commerce, 54 Tax L. Rev. 131 (2001).
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Understanding Long Term Capital
October 19, 2022
Alvin C. Warren, Jr., Understanding Long Term Capital, 106 Tax Notes 681 (2005).
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Realization and Lock-In When Interest Rates are Low
October 19, 2022
Thomas J. Brennan & Alvin C. Warren, Jr., Commentary, Realization and Lock-In When Interest Rates are Low, 152 Tax Notes 1151 (2016).
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Integration of Corporate and Shareholder Taxes
October 19, 2022
Michael J. Graetz & Alvin C. Warren, Jr., Integration of Corporate and Shareholder Taxes, 69 Nat’l Tax J. 677 (2016).
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The Timing of Taxes
October 19, 2022
Alvin C. Warren, Jr., The Timing of Taxes, 39 Nat’l. Tax J. 499 (1986).
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Professor Strnad’s Rejoinder: Simply Semantics
October 19, 2022
Louis Kaplow & Alvin C. Warren, Jr., Professor Strnad’s Rejoinder: Simply Semantics, 39 Stan. L. Rev. 419 (1987).
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Financial Contract Innovation and Income Tax Policy
October 19, 2022
Alvin C. Warren, Jr., Financial Contract Innovation and Income Tax Policy, 107 Harv. L. Rev. 460 (1993).
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An Income Tax by Any Other Name. A Reply to Professor Strnad
October 19, 2022
Louis Kaplow & Alvin C. Warren, Jr., An Income Tax by Any Other Name. A Reply to Professor Strnad, 38 Stan. L. Rev. 399 (1986).
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Tax Policy and Equipment Leasing after TEFRA
October 19, 2022
Alvin C. Warren, Jr. & Alan Auerbach, Tax Policy and Equipment Leasing after TEFRA, 96 Harv. L. Rev. 1579 (1983).
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Alvin C. Warren, Jr. & Alan Auerbach, Transferability of Tax Incentives and the Fiction of Safe Harbor Leasing, 95 Harv. L. Rev. 1752 (1982).
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The Requirement of Economic Profit in Tax Motivated Transactions
October 19, 2022
Alvin C. Warren, Jr. The Requirement of Economic Profit in Tax Motivated Transactions, 59 Taxes 985 (1981).
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U.S. Income Taxation of New Financial Products
October 19, 2022
Alvin C. Warren, Jr., U.S. Income Taxation of New Financial Products, 88 J. Pub. Econ. 899 (2004).
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Michael J. Graetz & Alvin C. Warren, Jr., Income Tax Discrimination: Still Stuck in the Labyrinth of Impossibility, 121 Yale L. J. 1118 (2012).
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Michael J. Graetz & Alvin C. Warren, Jr., Income Tax Discrimination and the Political and Economic Integration of Europe, 115 Yale L.J. 1186 (2006).
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Dividend Taxation in Europe: When the ECJ Makes Tax Policy
October 19, 2022
Alvin C. Warren, Jr. & Michael J. Graetz, Dividend Taxation in Europe: When the ECJ Makes Tax Policy, 44 Common Market L. Rev. 1577 (2007).
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Jack Goldsmith & Adrian Vermeule, Opinion, Elite Colleges are Making it Easy for Conservatives to Dislike Them, Wash. Post, Nov. 30, 2017.
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Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner
October 19, 2022
Leandra Lederman, Susan C. Morse, Stephen E. Shay, Clint Wallace, Reuven S. Avi-Yonah, Lily L. Batchelder, Jeremy Bearer-Friend, Joshua D. Blank, Leslie Book, Bryan Camp,…
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School Finance: Does Money Matter?
October 19, 2022
Martha Minow, School Finance: Does Money Matter?, 28 Harv. J. on Legis. 395 (1991).