Research for these articles was supported by grants from the American Tax Policy Institute (ATPI). Views expressed are those of the authors.
Eric Jensen: Taxation and Doing Business in Indian Country, 60 Maine Law Review 1 (2008)
Diane Ring: International tax Relations: Theory and Implications, 60 Tax Law Review 83 (2007).
Stephen D. Holt: Making Work Really Pay: Income Support & Marginal Effective Tax Rates - Among Low-Income Working Households (doc) Published as “Marginal Tax rates Facing Low- and Moderate-Income Workers who Participate in Means-tested Transfer Program”, National Tax Journal, Volume LX, No. 2, 253 (June 2007). Co-authored with Jennifer Romich.
Michael Livingston: From Milan to Mumbai, Changing in tel Aviv: Reflections on Progressive Taxation and “Progressive” Politics in a Globalized but Still Local World, 54 American Journal Comparative Law 555 (2006).
Tracy A. Kaye: Tax Discrimination: A Comparative Analysis of U.S. and EU Approaches (pdf) 7 Florida Tax Review 47 (2005).
David Brunori, Joseph J. Cordes: The State Corporate Income Tax: Recent Trends for a Troubled Tax (pdf)
Austan Goolsbee, Joel Slemrod: Playing with Fire: Cigarettes, Taxes and Competition from the Internet (doc)
Arthur J. Cockfield: The Rise of the OECD as Informal 'world tax organization' through National Responses to E-commerce Tax Challenges. (pdf) 8 Yale Journal of Law and Technology 136 (2006).
George Zodrow: Optimal Commodity Taxation of Traditional and Electronic Commerce (pdf)
Paul L. Caron: Tax Archaeology (pdf)
Tax Stories: Introduction
Joseph M. Dodge, Stearns, Weaver: The Story of Glenshaw Glass: Toward a Modern Concept of Gross Income (pdf)
ATPI Abstract Chapter 1
Marjorie E. Kornhauser: The Story of Eisner v. Macomber: The Continuing Role of “Realization” in Tax Law and Policy (pdf)
ATPI Abstract Chapter 2
Deborah H. Schenk, Marilynn and Ronald Grossman: The Story of Kirby Lumber, the Many Faces of Discharge of Indebtedness Income. (pdf)
ATPI Abstract Chapter 3
Karen B. Brown, Donald Phillip Rothschild: The Story of Davis: Transfers of Property Pursuant to Divorce (pdf)
ATPI Abstract Chapter 4
Newman: Welch v. Helvering (pdf)
ATPI Abstract Chapter 5
Joseph Bankman: The Story of INDOPCO: What went wrong in the Capitalization v. Deduction Debate? (pdf)
ATPI Abstract Chapter 6
George K. Yin, Howard W. Smith: The Story of Crane: How a Widow’s Misfortune Led to Tax Shelters (pdf)
October 30, 2002 revision
ATPI Abstract Chapter 7
Russell K. Osgood: The Story of Schlude: The Origins of the Tax/Financial Accounting GA(A)P (pdf)
ATPI Abstract Chapter 8
Patricia A. Cain: The Story of Earl: How Echoes (and Metaphors) from the Past Continue to Shape the Assignment of Income Doctrine (pdf)
ATPI Abstract Chapter 9
Daniel N. Shaviro: The Story of Knetsch: Judicial Doctrines Combating Tax Avoidance (pdf)
ATPI Abstract Chapter 10
Michael C. Durst, Robert E. Culbertson: Clearing Away the Sand: Retrospective Methods and Prospective Documentation in Transfer Pricing Today (pdf)
Daniel N. Shaviro: Replacing the Income Tax with a Progressive Consumption Tax (pdf)
David M. Schizer: Balance in the Taxation of Derivative Securities (pdf)
Mihir A. Desai, James R. Hines Jr.: Economic Foundations of International Tax Rules (pdf)
Robert P. Strauss, "Administrative and Revenue Implications of Alternative Federal Consumption Taxes for the State and Local Sector" (pdf) American Journal of Tax Policy, 14, 2 (Fall, 1997), 361-452.
The following papers are provided on the ATPI Web site with the generous permission of The Social Science Research Network.
Lederman, Leandra: “Tax Compliance and the Reformed IRS ” Kansas Law Review, Vol. 51, 2003
Lederman, Leandra: “The Interplay Between Norms and Enforcement in Tax Compliance. ” Ohio State Law Journal, Vol. 64, 2003.
The following papers are provided on the ATPI Web site with the generous permission of Tax Notes.
Hill, Francis R: “Softer Money: Exempt Organizations and Campaign Finance.” (pdf)
Tax Notes, April 16, 2001, pp. 477-504.
Stark, Richard C: “A Principled Approach to Collection and Accuracy-Related Penalties.” (pdf)
Tax Notes, April 2, 2001, pp. 115-149.
O'Connor, Michael A: “Tax Preparation Services for Lower-Income Filers: A Glass Half Full, or Half Empty?” (pdf)
Tax Notes, January 8, 2001, pp. 237-250.
Saltzman, Michael I: “Providing Protection in State Unclaimed Property Audits.” (pdf)
Tax Notes, December 18, 2000, pp. 1599-1623.