Faculty Publications

Tax Law

National Tax Journal

2020

“Investment Ramifications of Distortionary Tax Subsidies”

Tax Law

Journal of Public Economics

2019

“Inter Vivos Transfers of Ownership in Family Firms”

Tax Law

International Tax and Public Finance

2019

“Perils of Tax Reform”

Tax Law

National Tax Journal

2018

“Business Tax Burdens and Tax Reform”

Tax Law

Brookings Papers on Economic Activity

2017

“Trade Credit and Taxes”

Tax Law

The Review of Economics and Statistics

2016

“Multinational Firms and Tax Havens”

Tax Law

The Review of Economics and Statistics

2016

“Are PILOTs Property Taxes on Nonprofits?”

Tax Law

Journal of Urban Economics

2016

“Taxing Sales of Depreciable Assets”

Tax Law

Michigan Business & Entrepreneurial Law Review

2016

“Delegating Tax”

Tax Law

Michigan Law Review

2015

“Understanding the AMT, and Its Unadopted Sibling, the AMxT”

Tax Law

Journal of Legal Analysis

2014

“How Serious Is the Problem of Base Erosion and Profit Shifting?”

Tax Law

Canadian Tax Journal

2014

“How Important Are Perpetual Tax Savings?”

Tax Law

Tax Policy and the Economy

2013

“Who Offers Tax-Based Business Development Incentives?”

Tax Law

Journal of Urban Economics

2013

“The Redistributive Potential of Transfer Taxation”

Tax Law

Public Finance Review

2013

“Income and Substitution Effects of Estate Taxation”

Tax Law

American Economic Review

2013

“U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s”

Tax Law

National Tax Journal

2011

“Tax Policy and the Efficiency of U.S. Direct Investment Abroad”

Tax Law

National Tax Journal

2011

“The Attack on Nonprofit Status: A Charitable Assessment”

Tax Law

Michigan 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

“Income Misattribution Under Formula Apportionment”

Tax Law

European Economic Review

2010

“Taxing Inheritances, Taxing Estates”

Tax Law

Tax Law Review

2010

“State Fiscal Policies and Transitory Income Fluctuations”

Tax Law

Brookings Papers on Economic Activity

2010

“Reply to Becker and Feust”

Tax Law

National 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

“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

“The Internal Markets of Multinational Firms”

International and Comparative Law
Tax Law

Survey of Current Business

2007

“Taxing Consumption and Other Sins”

Tax Law

Journal of Economic Perspectives

2007

“Dividend Policy Inside the Multinational Firm”

International and Comparative Law
Tax Law

Financial Management

2007

“Taxation and Multinational Activity: New Evidence, New Interpretations”

International and Comparative Law
Tax Law

Survey of Current Business

2006

“Will Social Welfare Expenditures Survive Tax Competition?”

Tax Law

Oxford Review of Economic Policy

2006

“Do Tax Havens Divert Economic Activity?”

Tax Law

Economics Letters

2006

“Capital Controls, Liberalizations, and Foreign Direct Investment”

Tax Law

Review of Financial Studies

2006

“The Demand for Tax Haven Operations”

Tax Law

Journal of Public Economics

2006

“Do Tax Havens Flourish?”

Tax Law

Tax Policy and the Economy

2005

“Reply to Grubert”

Tax Law

National Tax Journal

2005

“Foreign Direct Investment and the Domestic Capital Stock”

Tax Law

American Economic Review

2005

“Shortfalls in the Long Run: Predictions about the Social Security Trust Fund”

Tax Law

Journal of Economic Perspectives

2005

“Foreign Direct Investment in a World of Multiple Taxes”

Tax Law

Journal of Public Economics

2004

“Venture Out Alone”

Tax Law

Harvard Business Review

2004

“The Costs of Shared Ownership: Evidence From International Joint Ventures”

Tax Law

Journal of Financial Economics

2004

“Might Fundamental Tax Reform Increase Criminal Activity?”

Criminal Law
Tax Law

Economica

2004

“Old Rules and New Realities: Corporate Tax Policy in a Global Setting”

Tax Law

National Tax Journal

2004

“A Multinational Perspective on Capital Structure Choice and Internal Capital Markets”

Tax Law

The Journal of Finance

2004

“On the Timeliness of Tax Reform”