“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

“Citizens United and the Corporate Form”

  • Tax Law
Accounting, Economics, and Law: A Convivium
2011

“US Subpart F Legislative Proposals: A Comparative Perspective”

International Taxation
2011

“Xilinx Revisited”

  • Tax Law
Tax Notes International
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

“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

“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

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

  • Tax Law
Tax Notes
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

“Tax Reform in the (Multi)national Interest”

Tax Notes
2009

“Taxation, Corporate Social Responsibility, and the Business Enterprise”

Comparative Research in Law and Political Economy
2009

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

  • Tax Law
Bulletin for International Taxation
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

“A Coordinated Withholding Tax on Deductibility Payments”

  • Tax Law
Tax Notes
2008

“Federalism and the Commerce Clause: A Comparative Perspective”

  • Tax Law
State and Local Tax Lawyer
2007

“Taxation in Developing Countries: Some Recent Support and Challenges to the Conventional View”

  • Tax Law
Virginia Tax Review
2007

“Stapled Securities--‘The Next Big Thing’ for Income Trusts? Useful Lessons from the US Experience with Stapled Shares”

  • Tax Law
Canadian Tax Journal
2007

“The New United States Model Income Tax Convention”

  • Tax Law
Bulletin for International Taxation
2007

“Tax Competition, Tax Arbitrage and the International Tax Regime”

  • Tax Law
Bulletin for International Taxation
2007

“A Creditable VAT?”

Tax Notes
2007

“Globalization and Tax Competition: Implications for Developing Countries”

  • Tax Law
Financial and Tax Law. Review
2006

“The Report of the President’s Advisory Panel on Federal Tax Reform: A Critical Assessment and a Proposal”

  • Tax Law
Southern Methodist University Law Review
2006

“Comparative Fiscal Federalism: What Can the U.S. Supreme Court and the European Court of Justice Learn From Each Other’s Tax Jurisprudence?”

  • Tax Law
Law Quadrangle Notes
2006

“Passport to Toledo: Cuno, the WTO, and the ECJ”

  • Tax Law
Tax Notes International
2006

“Passport to Toledo: Cuno, the World Trade Organization, and the European Court of Justice”

  • Tax Law
State Tax Notes
2006

“The Three Goals of Taxation”

  • Tax Law
Tax Law. Review
2006

“Comparative Fiscal Federalism: What Can the U.S. Supreme Court and the European Court of Justice Learn From Each Other’s Tax Jurisprudence?”

  • Tax Law
The Journal of the International Institute
2006

“Passport to Toledo: Cuno, the World Trade Organization, and the European Court of Justice”

  • Tax Law
Tax Notes
2005

“The International Tax Regime and the New Israeli Tax Law”

  • Tax Law
Mishpat va-‘asakim/Law & Business Law Review
2005

“The Cyclical Transformations of the Corporate Form: A Historical Perspective on Corporate Social Responsibility”

  • Tax Law
Delaware Journal of Corporate Law
2005

“All of a Piece Throughout: The Four Ages of U.S. International Taxation”

  • Tax Law
Virginia Tax Review
2005

“The Silver Lining: The International Tax Provisions of the American Jobs Creation Act - A Reconsideration”

  • Tax Law
Bulletin for International Fiscal Documentation
2005

“The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath”

  • Tax Law
International Tax and Public Finance
2005

“The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath”

  • Tax Law
Diritto e practica tributaria internazionale
2004

“The Deemed Dividend Problem”

  • Tax Law
Journal of Taxation of Global Transactions
2004

“Corporations, Society, and the State: A Defense of the Corporate Tax”

  • Tax Law
Virginia Law Review
2004

“Risk, Rents, and Regressivity: Why the United States Needs Both an Income Tax and a VAT”

  • Tax Law
Tax Notes
2004

“Bridging the North/South Divide: International Redistribution and Tax Competition”

  • Tax Law
Michigan Journal of International Law
2004