Penn Law Current & Recent Research - Taxation http://www.law.upenn.edu/cf/faculty/research/index.cfm http://www.law.upenn.edu/cf/faculty/research/rss.cfm?subject=21 Current & Recent Research by Penn Law School Faculty (15 most recently updated Taxation articles) en-us University of Pennsylvania Law School http://www.law.upenn.edu/images/logo_rss.gif http://www.law.upenn.edu/ 226 55 <![CDATA[ Tax Eclecticism (U of Penn, Inst. for Law & Econ Research Paper 09-38, Public Law Research Paper 09-29, 2009). ]]> Author: Citation: [No abstract on file] <![CDATA[ Immigration Restriction as Redistributive Taxation: Working Women and the Costs of Protectionism in the Labor Market, 5 J. L. ECON. & POL'Y 1 (2009) ]]> Author: Citation: [No abstract on file] <![CDATA[ In Defense of Tax Shelters, 26 VA. TAX REV. 799 (2007). ]]> Author: Citation: [No abstract on file] <![CDATA[ Lessons From the Limitation on Itemized Deductions, 93 TAX NOTES 673 (2001) (with David Shakow). ]]> Author: Citation: [No abstract on file] <![CDATA[ Samuel Zell, the Chicago Tribune and the Emergence of the S ESOP: Understanding the Tax Advantages and Disadvantages of S ESOPs, 70 OHIO ST. L.J. 519 (2009). ]]> Author: Citation: [No abstract on file] <![CDATA[ Taxes and Competitiveness (U. Pa. Inst. for Law & Econ., Research Paper No. 06-28, 2006). ]]> Author: Citation: [No abstract on file] <![CDATA[ International Competitiveness, Tax Incentives, and a New Argument for Tax Sparing: Preventing Double Taxation by Crediting Implicit Taxes (U. Pa. Inst. for Law & Econ., Research Paper No. 08-21, 2008). ]]> Author: Citation: [No abstract on file] <![CDATA[ Business Taxes and International Competitiveness (U. Pa. Inst. for Law & Econ., Research Paper No. 08-12, 2008). ]]> Author: Citation: [No abstract on file] <![CDATA[ The Corporate Income Tax and the Competitiveness of U.S. Industries (U of Penn, Inst for Law & Econ Research Paper 09-01, 2009). ]]> Author: Citation: [No abstract on file] <![CDATA[ The Taxation of Private Equity Carried Interests: Estimating the Revenue Effects of Taxing Profit Interests as Ordinary Income, 50 WM. & MARY L. REV. 115 (2008). ]]> Author: Citation: [No abstract on file] <![CDATA[ The Section 83(b) Election for Restricted Stock: A Joint Tax Perspective, 59 SMU L. REV. 721 (2006). ]]> Author: Citation: [No abstract on file] <![CDATA[ Compaq Redux: Implicit Taxes and the Question of Pre-Tax Profit, 26 VA. TAX REV. 821 (2007). ]]> Author: Citation: [No abstract on file] <![CDATA[ Taxation and the Competitiveness of Sovereign Wealth Funds: Do Taxes Encourage Sovereign Wealth Funds to Invest in the United States? 82 S. CAL. L. REV. _____ (forthcoming 2009). ]]> Author: Citation: [No abstract on file] <![CDATA[ A Critical Look at the Economic Argument for Taxing Only Labor Income, TAX L. REV. (forthcoming 2009-2010). ]]> Author: Citation: [No abstract on file] <![CDATA[ Taxing Carry: The Problematic Analogy to "Sweat Equity," 117 TAX NOTES 239 (2007) ]]> Author: Citation: [No abstract on file]