“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

“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

“Genes as Tags: The Tax Implications of Widely Available Genetic Information”

  • Tax Law
National Tax Journal
2008

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

  • Tax Law
Bulletin for International Taxation
2008

“Third-Party Tax Administration: The Case of Low- and Moderate-Income Households”

  • Tax Law
Journal of Empirical Legal Studies
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

“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

“Optimal Tax Compliance and Penalties When the Law is Uncertain”

  • Tax Law
Virginia Tax Review
2007

“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

“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

“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

“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

“Tax Law. Uncertainty and the Role of Tax Law. Insurance”

  • Tax Law
Virginia Tax Review
2005

“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