“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”

  • Tax Law
Journal of Public Economics
2004

“Revisiting the Roles of Legal Rules and Tax Rules in Income Redistribution: A Response to Kaplow and Shavell”

  • Tax Law
Iowa Law Review
2004

“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

“International Tax as International Law”

  • Tax Law
Tax Law. Review
2004

“Globalization, Law and Development: Introduction and Overview”

  • Tax Law
Michigan Journal of International Law
2004

“The Ingenious Kerry Tax Plan”

  • Tax Law
Tax Notes
2004

“Evaluating International Tax Reform”

  • International and Comparative Law
  • Tax Law
National Tax Journal
2003

“Redistributing Optimally: Of Tax Rules, Legal Rules, and Insurance”

  • Tax Law
Tax Law. Review
2003

“IFA Branch Report: United States (Trends in Company / Shareholder Taxation: Single or Double Taxation?)”

  • Tax Law
Cahiers de droit fiscal international / Studies on International Fiscal Law
2003

“National Regulation of Multinational Enterprises: An Essay on Comity, Extraterritoriality, and Harmonization”

  • Tax Law
Columbia Journal of Transnational Law
2003

“Tax Stories and Tax Histories: Is There a Role for History in Shaping Tax Law?”

  • Tax Law
Michigan Law Review
2003

“The Case for Retaining the Corporate AMT”

  • Tax Law
Southern Methodist University Law Review
2003

“Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions”

  • Tax Law
National Tax Journal
2002

“For Haven’s Sake: Reflections on Inversion Transactions”

  • Tax Law
Tax Notes International
2002

“Back to the 1930s? The Shaky Case for Exempting Dividends”

  • Tax Law
Tax Notes
2002

“(How) Should Trade Agreements Deal with Income Tax Issues?”

  • Tax Law
Tax Law. Review
2002

“Repatriation Taxes and Dividend Distortions”

  • Tax Law
National Tax Journal
2001

“The Uneasy Marriage of Export Incentives and the Income Tax”

  • Tax Law
Tax Policy and the Economy
2001

“Causation and Responsibility in Tort and Affirmative Action”

  • Tax Law
  • Civil Rights
Texas Law Review
2001

“Globalization and Tax Competition: Implications for Developing Countries”

  • Tax Law
CEPAL Review
2001

“Making Sense of U.S. International Taxation: Six Steps toward Simplification”

  • Tax Law
Bulletin for International Fiscal Documentation
2001

“Why the Corporate AMT Should Be Retained (Alternative Minimum Tax)”

  • Tax Law
Tax Notes
2001

“Treating Tax Issues through Trade Regimes”

  • Tax Law
Brooklyn Journal of International Law
2001

“Globalization and Tax Competition: Implications for Developing Countries”

  • Tax Law
Law Quadrangle Notes
2001

“Tax Competition and E-Commerce”

  • Tax Law
Tax Notes International
2001

“The U.S. Treasury’s Subpart F Report: Plus Ça Change, Plus C’est La Même Chose?”

  • Tax Law
Bulletin for International Fiscal Documentation
2001

“Commentary (Response to article by H. David Rosenbloom)”

  • Tax Law
Tax Law. Review
2000

“Tax, Trade and Harmful Tax Competition: Reflections on the FSC Controversy (Foreign Sales Corporations)”

  • Tax Law
Tax Notes International
2000

“World-Class Tax Evasion: Competition for Investment Capital Is Eroding the Tax Base of the Advanced Countries and Making a Safety Net Harder to Finance”

  • Tax Law
The American Prospect
2000

“Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State”

  • Tax Law
Harvard Law Review
2000

“Non-Profit Business Activity and the Unrelated Business Income Tax”

  • Tax Law
Tax Policy and the Economy
1999

“Three Sides of Harberger Triangles”

  • Tax Law
Journal of Economic Perspectives
1999

“ ‘Basket’ Cases: Tax Incentives and International Joint Venture Participation by American Multinational Firms”

  • International and Comparative Law
  • Tax Law
Journal of Public Economics
1999

“Competition and Competitiveness: Review of NFTC Subpart F Report”

  • Tax Law
Tax Notes
1999

“Comment on Peroni, Fleming and Shay, ‘Getting Serious about Curtailing Deferral of U.S. Tax on Foreign Source Income’ ”

  • Tax Law
Southern Methodist University Law Review
1999

“Tax Competition and Multinational Competitiveness: The New Balance of Subpart F - Review of the NFTC Foreign Income Project”

  • Tax Law
Tax Notes International
1999

“Memo to Congress: It’s Time to Repeal the U.S. Portfolio Interest Exemption”

  • Tax Law
Tax Notes International
1998

“International Taxation of Electronic Commerce”

  • Tax Law
Tax Law. Review
1997

“Comment on Shay and Summers: Selected International Aspects of Fundamental Tax Reform Proposals”

  • Tax Law
University of Miami Law Review
1997

“Dividends and Profits: Some Unsubtle Foreign Influences”

  • International and Comparative Law
  • Tax Law
The Journal of Finance
1996