“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

“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
Journal of Public Economics
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

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

The Poison Pill in Canada: A Road Not Taken

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