“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
Major Acts of Congress
2004
“The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath”
- Tax Law
Diritto e practica tributaria internazionale
2004
Journal of Taxation of Global Transactions
2004
Virginia Law Review
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
Michigan Journal of International Law
2004
Tax Notes
2004
The Song Sparrow and the Child: Claims of Science and Humanity
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
CEPAL Review
2001
“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
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
Tax Law. Review
2000
“Tax, Trade and Harmful Tax Competition: Reflections on the FSC Controversy (Foreign Sales Corporations)”
- Tax Law
Tax Notes International
2000
“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
“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
“Memo to Congress: It’s Time to Repeal the U.S. Portfolio Interest Exemption”
- Tax Law
Tax Notes International
1998
“U.S. Notice 98-11 and the Logic of Subpart F: A Comparative Perspective”
Tax Notes International
1998
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
“U.S. International Treatment of Financial Derivatives”
Tax Notes
1997
“To End Deferral as we Know It: Simplification Potential of Check-the-Box”
Tax Notes
1997
“Review of John Head and Richard Krever, Company Tax Systems”
Tax Notes International
1997
“Comment on Grubert and Newlon, ‘The International Implications of Consumption Tax Proposals’ ”
- Tax Law
National Tax Journal
1996
San Diego Law Review
1996
The Attribution Rules
- Tax Law
1996
Texas Law Review
1996
Taxation of Financial Instruments
- Tax Law
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