“The Devil in the Details: Reflections on the Camp Draft”

  • Tax Law
Tax Notes International
2014

“Back from the Dead: Reviving Transfer Pricing Enforcement”

  • Tax Law
Tax Notes International
2014

“The 1 Percent Solution: Corporate Tax Returns Should be Public (and How to Get There)”

  • Tax Law
Tax Notes International
2014

“Chinese Characters [And Yet It Moves: Taxation and Labor Mobility in the Twenty-First Century]”

  • Tax Law
[Chinese Characters] [International Taxation in China]
2014

“Territoriality: For and Against”

  • Tax Law
Tax Notes International
2013

“How Important Are Perpetual Tax Savings?”

  • Tax Law
Tax Policy and the Economy
2013

“Arguments For and Against Territoriality”

  • Tax Law
Tax Notes
2013

“Should the U.S. Dictate World Tax Policy? Reflections on PPL Corporation v. Commissioner”

  • Tax Law
Tax Notes International
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

“Should the US Dictate World Tax Policy? Reflections on PPL”

  • Tax Law
Tax Notes
2013

“Why Y? Reflections on the Baucus Proposal”

  • Tax Law
Tax Notes International
2013

“Income and Substitution Effects of Estate Taxation”

  • Tax Law
American Economic Review
2013

“Corporate and International Tax Reform: Proposals for the Second Obama Administration (and Beyond)”

  • Tax Law
Pepperdine Law Review
2013

“Retirees Beware: Don’t Worry About the British-- 2013 is Coming”

  • Tax Law
Tax Notes
2012

“US Treaty Anti-Avoidance Rules: An Overview and Assessment”

  • Tax Law
Bulletin for International Taxation
2012

“The Effective Tax Rate of the Largest US and EU Multinationals”

  • Tax Law
Tax Law Review
2012

“Vive La Petite Difference: Camp, Obama, and Territoriality Reconsidered”

  • Tax Law
Tax Notes International
2012

“Symposium on International Taxation and Competitiveness: Introduction and Overview”

  • Tax Law
Tax Law. Review
2012

“Retirees Beware: Don’t Worry About the British, ‘Taxmageddon’ is Coming”

  • Tax Law
Law Quadrangle Notes
2012

“Slicing the Shadow: A Proposal for Updating U.S. International Taxation”

  • Tax Law
Tax Notes
2012

“Citizens United and the Corporate Form”

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

“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 Case for Dividend Deduction”

  • Tax Law
Tax Lawyer
2011

“Narrowing the Tax Gap Through Presumptive Taxation”

  • Tax Law
Columbia Journal of 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

“Formulary Apportionment: Myths and Prospects - Promoting Better International Policy and Utilizing the Misunderstood and Under-Theorized Formulary Alternative”

  • Tax Law
World Tax Journal
2011

“Beyond Territoriality and Deferral: The Promise of ‘Managed and Controlled’ ”

  • Tax Law
Tax Notes International
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

“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

“Reply to Becker and Feust”

  • Tax Law
National Tax Journal
2010

“The Redemption Puzzle”

  • Tax Law
Tax Notes
2010

“The Case Against Taxing Citizens”

  • Tax Law
Tax Notes International
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