“No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole”

  • Tax Law
Tax Notes
2024

“Do Taxes Affect Marriage? Lessons from History”

  • Tax Law
American Law and Economics Review
2023

“The Psychology of Taxing Capital Income: Evidence from a Survey Experiment on the Realization Rule”

  • Tax Law
Journal of Public Economics
2022

“No New Tax Cuts? Examining the Rescue Plan’s New State Tax Limits”

  • Tax Law
Tax Notes State
2022

The Psychology of Taxing Capital Income: Evidence from a Survey Experiment on the Realization Rule

  • Tax Law
2021

“A Case for Higher Corporate Tax Rates”

Tax Notes
2020

“Is There a Delaware Effect for Controlled Firms?”

  • Corporate and Securities Law
University of Pennsylvania Journal of Business Law
2020

“Does Capital Bear the U.S. Corporate Tax After All? New Evidence from Corporate Tax Returns”

  • Corporate and Securities Law
Journal of Empirical Legal Studies
2020

“Sharp Lines and Sliding Scales in Tax Law”

  • Tax Law
Tax Law. Review
2020

“Alpha Duties: The Search For Excess Returns and Appropriate Fiduciary Duties”

  • Corporate and Securities Law
Texas Law Review
2019

“Strengthening the Passivity Default”

  • Tax Law
The American College of Trust and Estate Counsel Law Journal
2019

“Economic Crisis and the Integration of Law and Finance: The Impact of Volatility Spikes”

  • Corporate and Securities Law
Columbia Law Review
2016

The Poison Pill in Canada: A Road Not Taken

Who Benefits from Corporate Tax Cuts? Evidence from Banks and Credit Unions around the TCJA

Is the Realization Rule the Achilles Heel of the Income Tax? The Income, Taxation, and Borrowing of the Top 1%