“Constitutional Review of Federal Tax Legislation”
University of Illinois Law Review
2023
An Introduction to Tax Law and Policy
- Tax Law
2023
“Microsoft’s Cost-Sharing Arrangement: Frankenstein Strikes Again”
Tax Notes Federal
2023
“If Moore is Reversed”
Tax Notes International
2023
“The UTPR and the Credits”
Tax Notes International
2023
“The Historical Origins and Current Prospects of the Multilateral Tax Convention”
World Tax Journal
2023
“Individual Mobility and the Corporate Tax”
Tax Notes International
2023
“Coordonner les retenues à la source : une solution possible pour lutter contre l’évasion fiscale”
Revue Européenne et Internationale de Droit Fiscal
2023
“After Pillar One”
British Tax Review
2023
“China Yawns at Pillar 2”
Tax Notes International
2023
“Pillar 1 and DSTs: OECD Optimism and U.S. Reality”
Tax Notes International
2023
“Reforming the Exit Tax”
International Tax Journal
2023
“Nothing New Under the Sun? The Historical Origins of the Benefits Principle”
Intertax
2023
Research Handbook on Corporate Taxation
2023
“Commensurate With Income: IRS Nonenforcement Has Cost $1 Trillion”
Tax Notes Federal
2023
“Comment on Cong et al. “Tax loss harvesting with cryptocurrencies””
Journal of Accounting and Economics
2023
“Introduction”
Research Handbook on Corporate Taxation
2023
“What Would Surrey Say? The Long Reach of Stanley S. Surrey”
Law and Contemporary Problems
2023
“A New Corporate Tax”
Research Handbook on Corporate Tax
2023