Faculty Publications

Tax Law

The Review of Economics and Statistics

2016

“Constructive Unilateralism: U.S. Leadership and International Taxation”

Tax Law

International Tax Journal

2016

“A Bipartisan Tax Reform?”

Tax Law

Tax Notes

2016

“Back to 1913?: The Ryan Blueprint and Its Problems”

Tax Law

Tax Notes

2016

“Provisions Denying a Deduction for Illegal Expenses and Expenses of an Illegal Business Should Be Repealed”

Criminal Law
Tax Law

Florida Tax Review

2016

“Evaluating BEPS: A Reconsideration of the Benefits Principle and Proposal for UN Oversight”

Tax Law

Harvard Business Law Review

2016

“Are PILOTs Property Taxes on Nonprofits?”

Tax Law

Journal of Urban Economics

2016

“NFIB v. Sibelius and the Individual Mandate: Thoughts on the Tax/Regulation Distinction”

Tax Law

Michigan Business & Entrepreneurial Law Review

2016

“Country by Country Reporting and Corporate Privacy: Some Unanswered Questions”

Tax Law

Columbia Journal of Tax Law. Tax Matters

2016

“Taxing Sales of Depreciable Assets”

Tax Law

Michigan Business & Entrepreneurial Law Review

2016

“Back to the Future? Medtronic and the Future of Transfer Pricing”

Tax Law

International Tax Journal

2016

“All or Nothing? The Obama Budget Proposals and BEPS”

Tax Law

International Tax Journal

2015

“Past Due: The Michigan Department of Treasury Needs to Update its Income Exempt from Levy Amounts”

Tax Law

Michigan Tax Lawyer

2015

“Inversions and Competitiveness: Reflections in the Wake of Pfizer-Allrgan”

Tax Law

International Tax Journal

2015

“The Case for Destination-Based Corporate Tax”

Tax Law

International Tax Journal

2015

“Too Big to Tax? Vanguard and the Arm’s Length Standard”

Tax Law

Tax Notes

2015

“[Japanese Title Goes Here] Corporate Social Responsibility and Strategic Tax Behavior”

Tax Law

[Japanese Characters] [Journal of Osaka University of Economics]

2015

“Avi-Yonah Finds Fault With U.S. International Reform Report”

Tax Law

Tax Notes International

2015

“Leveling the Playing Field: The Case for an Education VAT”

SSRN

Tax Law

Tax Notes

2015

“The Rise and Fall of the Consumption Tax”

Tax Law

Tax Notes

2015

“Understanding the AMT, and Its Unadopted Sibling, the AMxT”

Tax Law

Journal of Legal Analysis

2014

“How Serious Is the Problem of Base Erosion and Profit Shifting?”

Tax Law

Canadian Tax Journal

2014

“Reflections on the ‘New Wave’ Inversions and Notice 2014-52”

Tax Law

Tax Notes International

2014

“Corporate Taxation and Corporate Social Responsibility”

Tax Law

New York University Journal of Law & Business

2014

“The Devil in the Details: Reflections on the Camp Draft”

Tax Law

Tax Notes International

2014

“Back from the Dead: Reviving Transfer Pricing Enforcement”

Tax Law

Tax Notes International

2014

“And Yet It Moves: Taxation and Labor Mobility in the Twenty-First Century”

Tax Law

Tax Law Review

2014

“How Important Are Perpetual Tax Savings?”

Tax Law

Tax Policy and the Economy

2013

“Arguments For and Against Territoriality”

Tax Law

Tax Notes

2013

“Should the U.S. Dictate World Tax Policy? Reflections on PPL Corporation v. Commissioner”

Tax Law

Tax Notes International

2013

“Who Offers Tax-Based Business Development Incentives?”

Tax Law

Journal of Urban Economics

2013

“The Redistributive Potential of Transfer Taxation”

Tax Law

Public Finance Review

2013

“Should the US Dictate World Tax Policy? Reflections on PPL”

Tax Law

Tax Notes

2013

“Why Y? Reflections on the Baucus Proposal”

Tax Law

Tax Notes International

2013

“Income and Substitution Effects of Estate Taxation”

Tax Law

American Economic Review

2013

“Corporate and International Tax Reform: Proposals for the Second Obama Administration (and Beyond)”

Tax Law

Pepperdine Law Review

2013

“Territoriality: For and Against”

Tax Law

Tax Notes International

2013

“Retirees Beware: Don’t Worry About the British-- 2013 is Coming”

Tax Law

Tax Notes

2012

“US Treaty Anti-Avoidance Rules: An Overview and Assessment”

Tax Law

Bulletin for International Taxation

2012

“The Effective Tax Rate of the Largest US and EU Multinationals”

Tax Law

Tax Law Review

2012

“Vive La Petite Difference: Camp, Obama, and Territoriality Reconsidered”

Tax Law

Tax Notes International

2012

“The Case for Dividend Deduction”

Tax Law

Tax Lawyer

2011

“Narrowing the Tax Gap Through Presumptive Taxation”

Tax Law

Columbia Journal of Tax Law

2011

“Money on the Table: Why the U.S. Should Tax Inbound Capital Gains”

Tax Law

Tax Notes International

2011

“Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes”

Tax Law

Accounting, Economics, and Law: A Convivium

2011

“Citizens United and the Corporate Form”

Tax Law

Accounting, Economics, and Law: A Convivium

2011

“U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s”

Tax Law

National Tax Journal

2011

“Tax Policy and the Efficiency of U.S. Direct Investment Abroad”

Tax Law

National Tax Journal

2011

“The Attack on Nonprofit Status: A Charitable Assessment”

Tax Law

Michigan Law Review

2010

“Of Coase, Calabresi, and Optimal Tax Liability”