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).
Taxing Sunny Days, A Beautiful View and a Low Cost of Living, 116 HARV. L. REV. 987 (2003).
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).
Lessons From the Limitation on Itemized Deductions, 93 TAX NOTES 673 (2001) (with David Shakow).
Redistribution and Health Inequalities