“The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath”
- Tax Law
International Tax and Public Finance
2005
The Concept of Tax
2005
“The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath”
- Tax Law
Diritto e practica tributaria internazionale
2004
“Risk, Rents, and Regressivity: Why the United States Needs Both an Income Tax and a VAT”
- Tax Law
Tax Notes
2004
“Bridging the North/South Divide: International Redistribution and Tax Competition”
- Tax Law
Michigan Journal of International Law
2004
Tax Law. Review
2004
Virginia Law Review
2004
Major Acts of Congress
2004
The Song Sparrow and the Child: Claims of Science and Humanity
2004
Journal of Taxation of Global Transactions
2004
Michigan Journal of International Law
2004
Tax Notes
2004
“IFA Branch Report: United States (Trends in Company / Shareholder Taxation: Single or Double Taxation?)”
- Tax Law
Cahiers de droit fiscal international / Studies on International Fiscal Law
2003
“National Regulation of Multinational Enterprises: An Essay on Comity, Extraterritoriality, and Harmonization”
- Tax Law
Columbia Journal of Transnational Law
2003
“Tax Stories and Tax Histories: Is There a Role for History in Shaping Tax Law?”
- Tax Law
Michigan Law Review
2003
Southern Methodist University Law Review
2003
“Analysis of Judicial Decisions Interpreting §482”
- Tax Law
Transfer Pricing: Judicial Strategy and Outcomes
2003
Yale Law Journal
2002
U.S. International Taxation: Cases and Materials
- Tax Law
2002
Tax Notes International
2002
Tax Notes
2002
Tax Law. Review
2002
U.S. International Taxation: Instructor’s Manual
2002
“Making Sense of U.S. International Taxation: Six Steps toward Simplification”
- Tax Law
Bulletin for International Fiscal Documentation
2001
Tax Notes
2001
Brooklyn Journal of International Law
2001
CEPAL Review
2001
Law Quadrangle Notes
2001
Tax Notes International
2001
“The U.S. Treasury’s Subpart F Report: Plus Ça Change, Plus C’est La Même Chose?”
- Tax Law
Bulletin for International Fiscal Documentation
2001
“World-Class Tax Evasion: Competition for Investment Capital Is Eroding the Tax Base of the Advanced Countries and Making a Safety Net Harder to Finance”
- Tax Law
The American Prospect
2000
Tax Law. Review
2000
“Tax, Trade and Harmful Tax Competition: Reflections on the FSC Controversy (Foreign Sales Corporations)”
- Tax Law
Tax Notes International
2000
“Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State”
- Tax Law
Harvard Law Review
2000
“Competition and Competitiveness: Review of NFTC Subpart F Report”
- Tax Law
Tax Notes
1999
“Comment on Peroni, Fleming and Shay, ‘Getting Serious about Curtailing Deferral of U.S. Tax on Foreign Source Income’ ”
- Tax Law
Southern Methodist University Law Review
1999
“Tax Competition and Multinational Competitiveness: The New Balance of Subpart F - Review of the NFTC Foreign Income Project”
- Tax Law
Tax Notes International
1999
“U.S. Notice 98-11 and the Logic of Subpart F: A Comparative Perspective”
Tax Notes International
1998
“Memo to Congress: It’s Time to Repeal the U.S. Portfolio Interest Exemption”
- Tax Law
Tax Notes International
1998
“Review of John Head and Richard Krever, Company Tax Systems”
Tax Notes International
1997
“U.S. International Treatment of Financial Derivatives”
Tax Notes
1997
Tax Law. Review
1997
“Comment on Shay and Summers: Selected International Aspects of Fundamental Tax Reform Proposals”
- Tax Law
University of Miami Law Review
1997
“To End Deferral as we Know It: Simplification Potential of Check-the-Box”
Tax Notes
1997
The Attribution Rules
- Tax Law
1996
Texas Law Review
1996
Taxation of Financial Instruments
- Tax Law
1996
“Comment on Grubert and Newlon, ‘The International Implications of Consumption Tax Proposals’ ”
- Tax Law
National Tax Journal
1996
San Diego Law Review
1996
“Virtual Taxation: Source-Based Taxation in the Age of Derivatives”
Proceedings of the Annual Conference on Taxation Held under the Auspices of the National Tax Association-Tax Institute of America
1996