Faculty Publications

Tax Law

Columbia Journal of Tax Law. Tax Matters

2016

“Taxing Sales of Depreciable Assets”

Tax Law

Michigan Business & Entrepreneurial Law Review

2016

Comparative Fiscal Federalism

Tax Law

2016

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

Tax Law

International Tax Journal

2016

Foreword to Ten Years of Tax: A Celebration of Professor Michael Littlewood’s First Decade at the University of Auckland Faculty of Law, 2003-2013

Tax Law

Ten Years of Tax: A Celebration of Professor Michael Littlewood’s First Decade at the University of Auckland Faculty of Law, 2003-2013

2016

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

Tax Law

International Tax Journal

2015

“Unitary Taxation and International Tax Rules”

Tax Law

International Taxation: Law and Practice in Hong Kong and China

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

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

Tax Law

Taxation and Migration

2015

Taxation and Migration

Tax Law

2015

“A Perspective of Supra-Nationality in Tax Law”

Tax Law

BRICS and the Emergence of International Tax Coordination

2015

Advanced Introduction to International Tax Law

Tax Law

2015

“The Case for Destination-Based Corporate Tax”

Tax Law

International Tax Journal

2015

“Why a Carbon Tax is the Best Way to Address Global Climate Change”

Tax Law

Tributação e sustentabilidade ambiental

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”

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”