An Updated Analysis of Corporate Behavior and the Tax Cuts and Jobs Act, U. Chi. L. Rev. Online (2020) (with Nicholas H. Cohen).
Link
The Unintended Consequences of California’s Proposition 15, 98 St. Tax Notes 461 (2020).
Corporate Behavior and the Tax Cuts and Jobs Act, U. Chi. L. Rev. Online (Apr. 2020) (with Nicholas H. Cohen).
Link
Lower-Income Tax Planning, 2020 U. Ill. L. Rev. 195 (2020).
Link, SSRN
The Qualified Small Business Stock Exclusion: How Startup Shareholders Get $10 Million (or more) Tax-Free, 120 Colum. L. Rev. F. 29 (2020).
Link, SSRN
Hyperlocal Responses to the SALT Deduction Limitation, 71 Stan. L. Rev. Online 294 (2019).
Link, SSRN
The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the New Legislation, 103 Minn. L. Rev. 1439 (2019) (with Reuven Avi -Yonah, Lily Batchelder, J. Clifton Fleming, David Gamage, Ari Glogower, Daniel Hemel, David Kamin, Mitchell Kane, Rebecca Kysar, David Miller, Darien Shanske, & Daniel Shaviro).
Link, SSRN
Caveat IRS: Problems with Abandoning the Full Deduction Rule, 88 St. Tax Notes 547 (2018) (with David Gamage, et al.).
Link
State Responses to Federal Tax Reform: Charitable Tax Credits, 87 St. Tax Notes 433 (2018) (with David Gamage, et al.).
Link
Tax Compliance in a Decentralizing Economy, 34 Ga. St. U. L. Rev. 283 (2017).
Link, SSRN
From Business Tax Theory to Practice, 24 Clinical L. Rev. 27 (2017) (with Alina S. Ball).
Link, SSRN
The Hidden Costs of Cliff Effects in the Internal Revenue Code and Proposals for Change, 164 U. Pa. L. Rev. 931 (2016).
Link, SSRN
Effective Client Selection in Transactional Clinics, 16 Tenn. J. Bus. L. 389 (2015).
Link
Form 1023-EZ and the Streamlined Process for the Federal Income Tax Exemption: Is the IRS Slashing Red Tape or Opening Pandora’s Box, 163 U. Pa. L. Rev. Online 89 (2014).
Link
Sunset Provisions in the Tax Code: A Critical Evaluation and Prescriptions for the Future, 82 N.Y.U. L. Rev. 656 (2007).
Link
Chapters in Books
Tax Compliance and the Sharing Economy, in The Cambridge Handbook of the Law of the Sharing Economy 357 (Nestor M. Davidson, Michèle Finck & John J. Infranca, eds., Cambridge Univ. Press 2018).
Miscellaneous
Money for nothing: The Qualified Small Business Stock Capital Gains Exclusion is a Giveaway to Wealthy Investors, Startup Founders, and Their Employees, Washington Center for Equitable Growth (Jun 8, 2023).
Federal Income Tax Treatment of Charitable Contributions Entitling Donor to a State Tax Credit, (2018) (with Joseph Bankman, David Gamage, Jacob Goldin, Daniel Jacob Hemel, Darien Shanske, Kirk J. Stark & Dennis J. Ventry).
Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair., (2017) (with Daniel Jacob Hemel; et al.).
How SALT Deduction Repeal Promotes State Capture of Federal Charitable Contributions, The Surly Subgroup (2017).