Instructors
Alvin C. Warren
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Property Tax Exemptions for Charitable, Religious and Governmental Institutions in Connecticut
October 19, 2022
Alvin C. Warren, Thomas G. Krattenmaker & Lester B. Snyder, Property Tax Exemptions for Charitable, Religious and Governmental Institutions in Connecticut, 4 Conn. L. Rev.
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Alvin C. Warren, The Deductibility by Individuals of Capital Losses Under the Federal Income Tax, 40 U. Chi. L. Rev. 291 (1973).
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The Corporate Interest Deduction: A Policy Evaluation
October 19, 2022
Alvin C. Warren, The Corporate Interest Deduction: A Policy Evaluation, 83 Yale L.J. 1585 (1974).
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Alvin C. Warren, Comment: Fairness and a Consumption-Type or Cash Flow Personal Income Tax, 88 Harv. L. Rev. 931 (1975).
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Corporate Integration Proposals and ACRS
October 19, 2022
Alvin C. Warren, Corporate Integration Proposals and ACRS, 21 San Diego L. Rev. 325 (1985).
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Recent Corporate Restructuring and the Corporate Tax System
October 19, 2022
Alvin C. Warren, Recent Corporate Restructuring and the Corporate Tax System, 42 Tax Notes 715 (1989).
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The American Tax Agenda for the 1990’s
October 19, 2022
Alvin C. Warren, The American Tax Agenda for the 1990’s, 10 Bar-Ilan L. Stud. 197 (1992).
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Alvin C. Warren, Commentary: International Tax Policy: Agenda for the Nineties: Competitive Advantage and the Optimal Tax Treatment of the Foreign-Source Income of Multinationals: The…
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Taxing Corporate Income in the U.S. Twenty Years After the Carter Commission: Integration or Disintegration?
October 19, 2022
Alvin C. Warren, Taxing Corporate Income in the U.S. Twenty Years After the Carter Commission: Integration or Disintegration?, 26 Osgoode Hall L.J. 313 (1987).
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Accelerated Capital Recovery, Debt, and Tax Arbitrage
October 19, 2022
Alvin C. Warren, Accelerated Capital Recovery, Debt, and Tax Arbitrage, 38 Tax Law. 549 (1985).
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Alternatives for International Corporate Tax Reform
October 19, 2022
Alvin C. Warren, Alternatives for International Corporate Tax Reform, 49 Tax L. Rev. 599 (1994).
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The Proposal for an ‘Unlimited Savings Allowance’
October 19, 2022
Alvin C. Warren, The Proposal for an ‘Unlimited Savings Allowance’, 68 Tax Notes 1103 (1995).
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Taxation of Corporations
October 19, 2022
Alvin C. Warren, Taxation of Corporations, in American Society: Public and Private Responsibilities 281 (Winthrop Knowlton & Richard Zeckhauser eds., 1986).
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Michael J. Graetz & Alvin C. Warren, Income Tax Discrimination and the Political and Economic Integration of Europe, in Economics of European Union Law (Paul…
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Integration of Corporate and Individual Income Taxes: An Introduction of the Issues
October 19, 2022
Alvin C. Warren & Michael Graetz, Integration of Corporate and Individual Income Taxes: An Introduction of the Issues, 84 Tax Notes 1769 (1999).
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Three Versions of Tax Reform
October 19, 2022
Alvin C. Warren, Three Versions of Tax Reform, 39 Wm. & Mary L. Rev. 157 (1997).
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Michael J. Graetz & Alvin C. Warren, Income Tax Discrimination and the Political and Economic Integration of Europe, in Comparative Fiscal Federalism: Comparing the European…
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Comments: Capital Gains and Losses
October 19, 2022
Alvin C. Warren, Comments: Capital Gains and Losses, in Comprehensive Income Taxation: A Report of a Conference Sponsored by the Fund for Public Policy Research…
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Integration of the Individual and Corporate Income Taxes
October 19, 2022
Alvin C. Warren, Integration of the Individual and Corporate Income Taxes, in Federal Income Tax Simplification (Charles H. Gustafson ed., 1979).
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Comments on Income and Consumption Taxation
October 19, 2022
Alvin C. Warren, Comments on Income and Consumption Taxation, in What Should Be Taxed, Consumption or Income?: A report of a conference sponsored by the…
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The Individual Income Tax
October 19, 2022
Alvin C. Warren, The Individual Income Tax, in The Promise of Tax Reform 37 (Joseph Pechman ed., 1985).
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Alternatives for Corporate Tax Reform
October 19, 2022
Alvin C. Warren, Alternatives for Corporate Tax Reform, in Enterprise Economics and Tax Reform: Promoting U.S. Growth in the Global Economy 29 (Robert Shapiro ed.,…
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Comment: The Choice Between Income and Consumption Taxes
October 19, 2022
Alvin C. Warren, Comment: The Choice Between Income and Consumption Taxes, in Institutional Foundations of Public Finance: Economic and Legal Perspectives 54 (Alan J. Auerbach…
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Integration of the U.S. Corporate and Individual Income Taxes: The Treasury Department and American Law Institute Reports
October 19, 2022
Alvin C. Warren & Michael Graetz, Integration of the U.S. Corporate and Individual Income Taxes: The Treasury Department and American Law Institute Reports (Tax Analysts…
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Income of Foreign Subsidiaries: A Review of the Basic Analytics
October 19, 2022
Alvin C. Warren, Income of Foreign Subsidiaries: A Review of the Basic Analytics, 145 Tax Notes 321 (2014).
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Unlocking Business Tax Reform
October 19, 2022
Michael J. Graetz & Alvin C. Warren Jr., Unlocking Business Tax Reform, 145 Tax Notes 707 (2014).
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Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics
October 19, 2022
Alvin C. Warren, Jr., Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics (Harvard Pub. Law Working Paper No.
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Taxation of Options on the Issuer’s Stock
October 19, 2022
Alvin C. Warren, Taxation of Options on the Issuer’s Stock, 82 Taxes, Mar. 2004, at 47.
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The Relationship between a Credit and a Deduction for the Foreign Taxes of a Multinational Corporation
October 19, 2022
Alvin C. Warren, Jr., The Relationship between a Credit and a Deduction for the Foreign Taxes of a Multinational Corporation (Harvard Pub. Law Working Paper…
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The Business Enterprise Income Tax: A First Appraisal
October 19, 2022
Alvin C. Warren, The Business Enterprise Income Tax: A First Appraisal, 118 Tax Notes 921 (2008).
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Would a Consumption Tax be Fairer Than an Income Tax?
October 19, 2022
Alvin Warren, Would a Consumption Tax be Fairer Than an Income Tax? 89 Yale L.J. 1081(1980).
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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).