“The Role of Trusts in Taxing the Rich”

Oxford Review of Economic Policy
2023

“Digital Tax Arithmetic”

National Tax Journal
2023

“Corporate Taxes and Union Wages in the United States”

International Tax and Public Finance
2022

“Certain Effects of Random Taxes”

Journal of Public Economics
2021

“Taxes as Pandemic Controls”

  • 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

“Peter Mieszkowski and the General Equilibrium Revolution in Public Finance”

Proceedings of the National Tax Association Annual Conference
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