“Analysis of Judicial Decisions Interpreting §482”

  • Tax Law
Transfer Pricing: Judicial Strategy and Outcomes
2003

“Michigan’s Flirtation with the Single Business Tax”

  • Tax Law
Michigan at the Millennium: A Benchmark and Analysis of Its Fiscal and Economic Structure
2003

“For Haven’s Sake: Reflections on Inversion Transactions”

  • Tax Law
Tax Notes International
2002

“Why Tax the Rich? Efficiency, Equity, and Progressive Taxation”

  • Tax Law
Yale Law Journal
2002

U.S. International Taxation: Cases and Materials

  • Tax Law
2002

“Back to the 1930s? The Shaky Case for Exempting Dividends”

  • Tax Law
Tax Notes
2002

“(How) Should Trade Agreements Deal with Income Tax Issues?”

  • Tax Law
Tax Law. Review
2002

“Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions”

  • Tax Law
National Tax Journal
2002

“Taxation and Economic Efficiency”

  • Tax Law
Handbook of Public Economics
2002

“Tax Sparing and Direct Investment in Developing Countries”

  • Tax Law
International Taxation and Multinational Activity
2001

“Repatriation Taxes and Dividend Distortions”

  • Tax Law
National Tax Journal
2001

Introduction to International Taxation and Multinational Activity

  • Tax Law
International Taxation and Multinational Activity
2001

Rethinking Estate and Gift Taxation

  • Tax Law
2001

International Taxation and Multinational Activity

  • International and Comparative Law
  • Tax Law
2001

“Globalization and Tax Competition: Implications for Developing Countries”

  • Tax Law
CEPAL Review
2001

“Why the Corporate AMT Should Be Retained (Alternative Minimum Tax)”

  • Tax Law
Tax Notes
2001

“Making Sense of U.S. International Taxation: Six Steps toward Simplification”

  • Tax Law
Bulletin for International Fiscal Documentation
2001

“Tax Competition and E-Commerce”

  • Tax Law
Tax Notes International
2001

“Globalization and Tax Competition: Implications for Developing Countries”

  • Tax Law
Law Quadrangle Notes
2001

“Treating Tax Issues through Trade Regimes”

  • Tax Law
Brooklyn Journal of International Law
2001

“The Uneasy Marriage of Export Incentives and the Income Tax”

  • Tax Law
Tax Policy and the Economy
2001

“Another Look at Whether a Rising Tide Lifts All Boats”

  • Tax Law
The Roaring Nineties: Can Full Employment Be Sustained?
2001

“Causation and Responsibility in Tort and Affirmative Action”

  • Race and the Law
  • Tax Law
  • Civil Rights
Texas Law Review
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, 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

“Commentary (Response to article by H. David Rosenbloom)”

  • Tax Law
Tax Law. Review
2000

“If Taxpayers Can’t Be Fooled, Maybe Congress Can: A Public Choice Perspective on the Tax Transition Debate”

  • Tax Law
University of Chicago Law Review
2000

“Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State”

  • Tax Law
Harvard Law Review
2000

“Three Sides of Harberger Triangles”

  • Tax Law
Journal of Economic Perspectives
1999

“Non-Profit Business Activity and the Unrelated Business Income Tax”

  • Tax Law
Tax Policy and the Economy
1999

“ ‘Basket’ Cases: Tax Incentives and International Joint Venture Participation by American Multinational Firms”

  • International and Comparative Law
  • Tax Law
Journal of Public Economics
1999

“Competition and Competitiveness: Review of NFTC Subpart F Report”

  • Tax Law
Tax Notes
1999

“Excess Capital Flows and the Burden of Inflation in Open Economies”

  • Tax Law
The Costs and Benefits of Price Stability
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

“The Influence of Income Tax Rules on Insurance Reserves”

  • Tax Law
The Financing of Catastrophe Risk
1999

“The Effects of Tax Law Changes on Property-Casualty Insurance Prices”

  • Tax Law
The Economics of Property-Casualty Insurance
1998

“Memo to Congress: It’s Time to Repeal the U.S. Portfolio Interest Exemption”

  • Tax Law
Tax Notes International
1998

“Tax Policy and the Activities of Multinational Corporations”

  • International and Comparative Law
  • Tax Law
Fiscal Policy: Lessons from Economic Research
1997

“Comment on Shay and Summers: Selected International Aspects of Fundamental Tax Reform Proposals”

  • Tax Law
University of Miami Law Review
1997

“International Taxation of Electronic Commerce”

  • Tax Law
Tax Law. Review
1997

“From Income to Consumption Tax: Some International Implications”

  • Tax Law
San Diego Law Review
1996

“Fundamental Tax Reform in an International Setting”

  • International and Comparative Law
  • Tax Law
Economic Effects of Fundamental Tax Reform
1996

“Comment on Grubert and Newlon, ‘The International Implications of Consumption Tax Proposals’ ”

  • Tax Law
National Tax Journal
1996

“Toward a Tax-Based Explanation of the Liability Insurance Crisis”

  • Tax Law
Virginia Law Review
1996

“Tax Transitions, Opportunistic Retroactivity, and the Benefits of Government Precommitment”

  • Tax Law
Michigan Law Review
1996

“Dividends and Profits: Some Unsubtle Foreign Influences”

  • International and Comparative Law
  • Tax Law
The Journal of Finance
1996

The Attribution Rules

  • Tax Law
1996

Taxation of Financial Instruments

  • Tax Law
1996