Tax Law Research
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).
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).
Implicit Taxes and Pretax Profit in Compaq and IES Industries, 114 TAX NOTES 679 (2007).
Charles Mooney Jr.
Means Measurement Rather than Means Testing: Using the Tax System to Collect from Can-Pay Consumer Debtors After Bankruptcy, 22 AM. BANKR. INST. J. 6 (2003) (with Jean Braucher).
Comment on Does the United States Tax Capital Income, in TAXING CAPITAL INCOME (Henry J. Aaron, Leonard E. Burman, C. Eugene Steuerle, eds., 2007).
Redistribution and Health Inequalities