“Commentary: More Open Issues Regarding the Consolidated Corporate Tax Base in the European Union”

  • Tax Law
Tax Law. Review
2008

“Business Profits (Article 7 OECD Model Convention)”

  • Tax Law
Source versus Residence: Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives
2008

“A Coordinated Withholding Tax on Deductibility Payments”

  • Tax Law
Tax Notes
2008

The Integrated 2006 United States Model Income Tax Treaty

  • Tax Law
2008

“The Internal Markets of Multinational Firms”

  • International and Comparative Law
  • Tax Law
Survey of Current Business
2007

“Taxing Consumption and Other Sins”

  • Tax Law
Journal of Economic Perspectives
2007

“Dividend Policy Inside the Multinational Firm”

  • International and Comparative Law
  • Tax Law
Financial Management
2007

International Taxation

  • International and Comparative Law
  • Tax Law
2007

Introduction to Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence

  • Tax Law
Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence
2007

“Corporate Taxation and International Competition”

  • International and Comparative Law
  • Tax Law
Taxing Corporate Income in the 21st Century
2007

Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence

  • Tax Law
2007

Review of Foreign Direct Investment and the Regional Economy

  • Tax Law
Journal of Regional Science
2007

Taxing Corporate Income in the 21st Century

  • Tax Law
2007

“Optimal Tax Compliance and Penalties When the Law is Uncertain”

  • Tax Law
Virginia Tax Review
2007

“Why Was the U.S. Corporate Tax Enacted in 1909?”

  • Tax Law
Studies in the History of Tax Law
2007

“Federalism and the Commerce Clause: A Comparative Perspective”

  • Tax Law
State and Local Tax Lawyer
2007

Preface to Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence

  • Tax Law
Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence
2007

International Tax as International Law: An Analysis of the International Tax Regime

  • Tax Law
2007

“Taxation in Developing Countries: Some Recent Support and Challenges to the Conventional View”

  • Tax Law
Virginia Tax Review
2007

“A Historical Perspective on Corporate Form and Corporate Real Entity: Implications for Corporate Social Responsibility”

  • Tax Law
The Firm as an Entity: Implications for Economics, Accounting, and the Law
2007

“Stapled Securities--‘The Next Big Thing’ for Income Trusts? Useful Lessons from the US Experience with Stapled Shares”

  • Tax Law
Canadian Tax Journal
2007

“The New United States Model Income Tax Convention”

  • Tax Law
Bulletin for International Taxation
2007

“Tax Competition, Tax Arbitrage and the International Tax Regime”

  • Tax Law
Bulletin for International Taxation
2007

Comparative Fiscal Federalism: Comparing the European Court of Justice and the U.S. Supreme Court’s Tax Jurisprudence

  • Tax Law
2007

“What Can the US Supreme Court and the European Court of Justice Learn from Each Other’s Tax Jurisprudence?”

  • Tax Law
Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence
2007

“Taxation and Multinational Activity: New Evidence, New Interpretations”

  • International and Comparative Law
  • Tax Law
Survey of Current Business
2006

“Will Social Welfare Expenditures Survive Tax Competition?”

  • Tax Law
Oxford Review of Economic Policy
2006

“Do Tax Havens Divert Economic Activity?”

  • Tax Law
Economics Letters
2006

“Capital Controls, Liberalizations, and Foreign Direct Investment”

  • Tax Law
Review of Financial Studies
2006

“The Demand for Tax Haven Operations”

  • Tax Law
Journal of Public Economics
2006

“A Multinational Perspective on Capital Structure Choice and Internal Capital Markets”

  • International and Comparative Law
  • Tax Law
A Reader in International Corporate Finance
2006

“Harmful Tax Competition and its Harmful Remedies”

  • Tax Law
British Tax Review
2006

“Tax Treaty Overrides: A Qualified Defense of U.S. Practice”

  • Tax Law
Tax Treaties and Domestic Law
2006

“Globalization and Tax Competition: Implications for Developing Countries”

  • Tax Law
Financial and Tax Law. Review
2006

“The Report of the President’s Advisory Panel on Federal Tax Reform: A Critical Assessment and a Proposal”

  • Tax Law
Southern Methodist University Law Review
2006

“Comparative Fiscal Federalism: What Can the U.S. Supreme Court and the European Court of Justice Learn From Each Other’s Tax Jurisprudence?”

  • Tax Law
Law Quadrangle Notes
2006

“Tax Preparation Services for Low- and Moderate-Income Households: Preliminary Evidence from a New Survey”

  • Tax Law
Proceedings: 98th Annual Conference on Taxation
2006

“Passport to Toledo: Cuno, the WTO, and the ECJ”

  • Tax Law
Tax Notes International
2006

“Passport to Toledo: Cuno, the World Trade Organization, and the European Court of Justice”

  • Tax Law
State Tax Notes
2006

“The Three Goals of Taxation”

  • Tax Law
Tax Law. Review
2006

“Comparative Fiscal Federalism: What Can the U.S. Supreme Court and the European Court of Justice Learn From Each Other’s Tax Jurisprudence?”

  • Tax Law
The Journal of the International Institute
2006

“Tax Filing Experiences and Withholding Preferences of Low- and Moderate-Income Households Preliminary Evidence from a New Survey”

  • Tax Law
Recent Research on Tax Administration and Compliance: Selected Papers Given at the 2006 IRS Research Conference
2006

“Tax Arbitrage and the International Tax Regime”

  • Tax Law
Tax Arbitrage and the Changing Structure of International Tax Law
2006

“Do Tax Havens Flourish?”

  • Tax Law
Tax Policy and the Economy
2005

“Reply to Grubert”

  • Tax Law
National Tax Journal
2005

“Foreign Direct Investment and the Domestic Capital Stock”

  • Tax Law
American Economic Review
2005

“Shortfalls in the Long Run: Predictions about the Social Security Trust Fund”

  • Tax Law
Journal of Economic Perspectives
2005

“More Tax Decadence”

  • Tax Law
Journal of Policy Analysis and Management
2005

“Tax Law. Uncertainty and the Role of Tax Law. Insurance”

  • Tax Law
Virginia Tax Review
2005

“Passport to Toledo: Cuno, the World Trade Organization, and the European Court of Justice”

  • Tax Law
Tax Notes
2005