Faculty Publications

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

Foreword to International Taxation of Electronic Commerce

Tax Law

International Taxation of Electronic Commerce

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

“Carbon Tax, Health Care Tax, Bank Tax, and Other Regulatory Taxes”

Tax Law

Beyond Economic Efficiency in United States Tax Law

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

Review of The Making of Tax Law: The Development of the Swedish Tax System by Sven-Olaf Lodin

Tax Law

Tax Notes International

2012

“The Tax Revenue Capacity of the U.S. Economy”

Tax Law

Is U.S. Government Debt Different?

2012

“Transfer Pricing Disputes in the United States”

Tax Law

Resolving Transfer Pricing Disputes: A Global Analysis

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

“The Political Pathway: When Will the US Adopt a VAT?”

Tax Law

The VAT Reader: What a Federal Consumption Tax Would Mean for America

2011

“Narrowing the Tax Gap Through Presumptive Taxation”

Tax Law

Columbia Journal of Tax Law

2011

U.S. International Taxation: Cases and Materials

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

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

Tax Law

National Tax Journal

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

“The Attack on Nonprofit Status: A Charitable Assessment”

Tax Law

Michigan Law Review

2010

“Rethinking Treaty Shopping: Lessons for the European Union”

Tax Law

Tax Treaties: Building Bridges between Law and Economics

2010

“Of Coase, Calabresi, and Optimal Tax Liability”

Tax Law

Tax Law. Review

2010

“The Last Best Hope for Progressivity in Tax”

Tax Law

Southern California Law Review

2010

“Treasure Islands”

Tax Law

Journal of Economic Perspectives

2010

“Xilinx Revisited”

Tax Law

Tax Notes International

2010

“Income Misattribution Under Formula Apportionment”