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

The Dormant Foreign Commerce Clause After Wynne, 39 VA. TAX REV. 357 (2020) (with Ruth Mason).

The TCJA and the Questionable Incentive to Incorporate, TAX NOTES, March 4, 2019, at 977.

The TCJA and the Questionable Incentive to Incorporate, Part 2, TAX NOTES, March 25, 2019, at 1447.

Dual Residents: A Sur-Reply to Zelinsky, STATE TAX NOTES, January 15, 2018, at 269 (with Ruth Mason).

Before International Tax Reform, We Need to Understand Why Firms Invert, 8:5 WHARTON PUBLIC POLICY INITIATIVE ISSUE BRIEF (September 2017).

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).

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).

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).

Chris Sanchirico

Pass-Through, Public Trading, and the Dubious Obstacle of Inside Basis Adjustments, __ Tax L. Rev. __ (2021), University of Pennsylvania, Institute for Law and Economics Research Paper No. 17-20 (2017); forthcoming: Tax Law Review, Vol. 71, No. 4 (summer 2018).

The New US Tax Preference for 'Foreign-Derived Intangible Income', 71 Tax L. Rev. 625 (2018)

Optimal Redistributional Instruments in Law and Economics, in The Oxford Handbook of Law and Economics, Volume 1: Methodology and Concepts, edited by Francesco Parisi, pp. 321-354, Oxford University Press (2017)

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

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).

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).

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

Natasha Sarin

Understanding the Revenue Potential of Tax Compliance Investment (July 2020). U of Penn, Inst for Law & Econ Research Paper No. 20-50 (with Lawrence H. Summers).

David Shakow

Taxing Bitcoin and Blockchains—What the IRS Told Us (and What It Didn’t) (January 13, 2020). TAX NOTES FED., at 241 (January 13, 2020); U of Penn, Inst for Law & Econ Research Paper No. 20-01.

The Tax Treatment of Tokens: What Does it Betoken? (August 3, 2018); 156 TAX NOTES, p. 1387 (Sept. 11, 2018); U of Penn, Inst for Law & Econ Research Paper No. 17-45.

The Tao of The DAO: Taxing an Entity That Lives on a Blockchain, TAX NOTES, August 13, 2018, at 929.

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)

Was the AMT Effectively Repealed?, TAX NOTES, April 23, 2018, at 495.

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).