Tax Law Research

Howard Chang

Immigration Restriction as Redistributive Taxation: Working Women and the Costs of Protectionism in the Labor Market, 5 J. L. ECON. & POL'Y 1 (2009)

Leo Katz

In Defense of Tax Shelters, 26 VA. TAX REV. 799 (2007).

Jonathan Klick

Recessions and the Social Safety Net: The Alternative Minimum Tax as a Counter-Cyclical Fiscal Stabilizer, 63 STAN. L. REV. 187 (2010) (with Brian Galle).

Michael Knoll

Wynne: It's Not About Double Taxation, 75 STATE TAX NOTES 413 (2015).

Comptroller v. Wynne: Internal Consistency, a National Marketplace, and Limits on State Sovereignty to Tax, 163 U. PA. L. REV. ONLINE 267 (2015) (with Ruth Mason).

How the Massachusetts Supreme Judicial Court Should Interpret Wynne, 78 STATE TAX NOTES 921 (2015) (with Ruth Mason).

Waiting for Perseus: A Sur-reply to Professors Graetz and Warren, 67 TAX L. REV. 375 (2014) (with Ruth Mason).

Economic and Legal Arguments in PPL v. Commissioner (U. Pa. Inst. for Law & Econ., Research Paper No. 13-5, 2013)

What is Tax Discrimination?, 121 YALE L. J. 1014 (2012) (with Ruth Mason).

The Connection between Competitiveness and International Taxation, 65 TAX L. REV. 349 (2012).

Reconsidering International Tax Neutrality, 64 TAX L. REV. 99 (2011).

The Corporate Income Tax and the Competitiveness of U.S. Industries, 63 TAX L. REV. 771 (2010).

Business Taxes and International Competitiveness: Understanding How Taxes Can Distort Capital Ownership and Designing a Nondistortive International Tax System, in DIMENSIONS OF COMPETITIVENESS (Paul De Grauwe, ed., 2010).

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).

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. 703 (2009).

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).

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).

The UBIT: Leveling an Uneven Playing Field or Tilting a Level One?, 76 FORDHAM L. REV. 857 (2007).

Taxes and Competitiveness (U. Pa. Inst. for Law & Econ., Research Paper No. 06-28, 2006).

Taxing Sunny Days, A Beautiful View and a Low Cost of Living, 116 HARV. L. REV. 987 (2003).

Simplifying the Transition to a (Progressive) Consumption Tax, 56 SMU L. REV. 53 (2003) (with Mitchell L. Engler).

Tax Planning, Effective Marginal Tax Rates, and the Structure of Income Tax, 54 TAX. L. REV. 555 (2001).

Edward Rock

Corporate Taxation and International Charter Competition, 106 MICH. L. REV. 1229 (2008) (with Mitchell Kane).

Chris Sanchirico

The Deferral Effects of Passing Through Foreign Subsidiaries’ Passive Income (July 17, 2015), U of Penn, Inst for Law & Econ Research Paper No. 15-25. (with Reed Shuldiner)

Optimal Redistributional Instruments in Tax Policy and Law & Economics: Survey and Assessment (July 30, 2014). U of Penn, Inst for Law & Econ Research Paper No. 17-17.

Tax Inertia: A General Framework with Specific Application to Contemporary Business Tax Reform, 69 Tax L. Rev. 135 (2016)

Business Investment in the Tax Reform Blueprint (January 31, 2017). U of Penn, Inst for Law & Econ Research Paper No. 17-4. Available at SSRN: https://ssrn.com/abstract=2908926.

Self-Constructed Assets and Efficient Tax Timing (September 30, 2014). U of Penn, Inst for Law & Econ Research Paper No. 13-22. Available at SSRN: https://ssrn.com/abstract=2259748 o

Optimal Tax Policy and the Symmetries of Ignorance, 66 TAX L. REV. 1 (2012).

Tax Eclecticism, 64 TAX L. REV. 149 (2011).

A Counter-Reply to Bankman and Weisbach, 64 TAX L. REV. 551 (2011).

A Critical Look at the Economic Argument for Taxing Only Labor Income, 63 TAX L. REV. 867 (2010).

Policy Uncertainty and Optimal Taxation, University of Pennsylvania, Institute for Law & Economic Research Paper No. 11-23 (2010).

The Tax Advantage to Paying Private Equity Fund Managers with Profit Shares: What is it? Why is it Bad?, 75 U. CHIC. L. REV. 1071 (2008).

Taxing Carry: The Problematic Analogy to "Sweat Equity," 117 TAX NOTES 239 (2007)

Taxes versus Legal Rules as Instruments for Equity: A More Equitable View, 29 J. LEGAL STUD. 797 (2000).

Reed Shuldiner

The Deferral Effects of Passing Through Foreign Subsidiaries’ Passive Income (July 17, 2015), U of Penn, Inst for Law & Econ Research Paper No. 15-25. (with Chris William Sanchirico)

Comment on Does the United States Tax Capital Income, in TAXING CAPITAL INCOME (Henry J. Aaron, Leonard E. Burman, C. Eugene Steuerle, eds., 2007).

Lessons From the Limitation on Itemized Deductions, 93 TAX NOTES 673 (2001) (with David Shakow).

A Comprehensive Wealth Tax, 53 TAX L. REV. 499 (2000) (with David Shakow).