“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

“State Fiscal Policies and Transitory Income Fluctuations”

  • Tax Law
Brookings Papers on Economic Activity
2010

“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”

  • Tax Law
European Economic Review
2010

“The Redemption Puzzle Redux”

  • Tax Law
Tax Notes
2010

“Comparative Tax Law: Theory and Practice”

  • Tax Law
Bulletin for International Taxation
2010

“Tax Convergence and Globalization”

  • Tax Law
Revista Tributária das Américas
2010

“Taxing Inheritances, Taxing Estates”

  • Tax Law
Tax Law Review
2010

“Summary and Recommendations”

  • Tax Law
Tax Law. Review
2010

“Citizens United and the Corporate Form”

  • Tax Law
Wisconsin Law Review
2010

“Between Formulary Apportionment and the OECD Guidelines: A Proposal for Reconciliation”

  • Tax Law
World Tax Journal
2010

“Domestic Effects of the Foreign Activities of U.S. Multinationals”

  • International and Comparative Law
  • Tax Law
American Economic Journal: Economic Policy
2009

“Which Countries Become Tax Havens?”

  • Tax Law
Journal of Public Economics
2009

“How Globalization Affects Tax Design”

  • International and Comparative Law
  • Tax Law
Tax Policy and the Economy
2009

“Protectionist Pitfalls in U.S. Tax Reform”

  • Tax Law
Toward Tax Reform: Recommendations for President Obama’s Task Force
2009

“International Law: Private Law in United States Law”

  • Tax Law
Oxford International Encyclopedia of Legal History
2009

“Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split”

  • Tax Law
Florida Tax Review
2009

“Structuring a US Federal VAT”

  • Tax Law
International VAT Monitor
2009

“Double Tax Treaties: An Introduction”

  • Tax Law
The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties and Investment Flows
2009

“Obama’s International Tax Plan: A Major Step Forward”

  • Tax Law
Tax Notes
2009

“Closing the International Tax Gap Via Cooperations, Not Competition”

  • Tax Law
Toward Tax Reform Recommendations for President Obama’s Task Force
2009

“The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective”

  • Tax Law
Brooklyn Journal of International Law
2009

“Tax Reform in a Global Economy: Obama’s Plan”

  • Tax Law
Tax Notes
2009

“Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade”

  • Tax Law
Stanford Environmental Law Journal
2009

“Xilinx and the Arm’s-Length Standard”

  • Tax Law
Tax Notes
2009

“Risk, Rents and Regressivity Revisited”

  • Tax Law
Australian Tax Forum
2009

“Market Reactions to Export Subsidies”

  • Tax Law
Journal of International Economics
2008

“Foreign Income and Domestic Deductions”

  • Tax Law
National Tax Journal
2008

“Capital Structure with Risky Foreign Investment”

  • Tax Law
Journal of Financial Economics
2008

“Taxation of Foreign Income”

  • Tax Law
The New Palgrave Dictionary of Economics
2008

“Excise Taxes”

  • Tax Law
The New Palgrave Dictionary of Economics
2008

“Tax Havens”

  • International and Comparative Law
  • Tax Law
The New Palgrave Dictionary of Economics
2008

“Excess Burden of Taxation”

  • Tax Law
The New Palgrave Dictionary of Economics
2008

“Back to the Future? The Potential Revival of Territoriality”

  • Tax Law
Bulletin for International Taxation
2008

“Reforming Corporate Taxation in a Global Economy: A Proposal to Adopt Formulary Apportionment”

  • Tax Law
Path to Prosperity: Hamilton Project Ideas on Income Security, Education, and Taxes
2008

“Third-Party Tax Administration: The Case of Low- and Moderate-Income Households”

  • Tax Law
Journal of Empirical Legal Studies
2008

“Corporate Social Responsibility and Strategic Tax Behavior”

  • Tax Law
Tax and Corporate Governance
2008

“Comment on Yin, Reforming the Taxation of Foreign Direct Investment by US Taxpayers”

  • Tax Law
Virginia Tax Review
2008

“Enforcing Dividend Withholding on Derivatives”

  • Tax Law
Tax Notes
2008

“Commentary: More Open Issues Regarding the Consolidated Corporate Tax Base in the European Union”

  • Tax Law
Tax Law. Review
2008