When Did Tax Avoidance Become Respectable?, Tax Law Rreview
(forthcoming). Full Text
Corporate Taxation and the Regulation of Early Twentieth-Century American Business (with Ajay K. Mehrotra), in Corporations and American Democracy (edited by Naomi Lamoreaux and William Novak, Harvard University Press, 2017).
Executive Pay: What Worked? (with Brian R. Cheffins and Harwell Wells), 42 Journal of Corporation Law
59 (2016). Full Text
Shareholder Protection Across Time (with Brian R. Cheffins and Harwell Wells), 68 Florida Law Review 691 (2016).
Major League Soccer as a Case Study in Complexity Theory, 44 Florida State University Law Review
__ (forthcoming). Full Text
Book Review, Journal of Legal Education
(2016). Review of Making the American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877-1929
, by Ajay K. Mehrotra. Full Text
Paying High for Low Performance (with George S. Georgiev), 100 Minnesota Law Review Headnotes
14 (2016). Full Text
Law and History by Numbers: Use, But With Care (with Brian R. Cheffins and Harwell Wells), 2014 University of Illinois Law Review
1739 (2014). Full Text
Historical Perspective on the Corporate Interest Deduction, 18 Chapman Law Review
29 (2014). (Symposium) Full Text
When We Taxed the Pyramids, 41 Florida State University Law Review
39 (2013). (Symposium) Full Text
Taxing Bigness, 66 Tax Law Review
379 (2013). (Symposium) Full Text
The Globalization of Corporate Tax Reform, 40 Pepperdine Law Review
1307 (2013). (Symposium) Full Text
Questioning “Law and Finance”: US Stock Market Development, 1930-70 (with Brian R. Cheffins and Harwell Wells), Business History
1 (2013). Full Text
The Corporate Pyramid Fable (with Bryan Cheffins), 84 Business History Review
435-58 (2010). Full Text
The Rise and Fall of Post-World War II Corporate Tax Reform, 73 Journal of Law and Contemporary Problems
207-32 (2010). Full Text
Is Berle and Means Really a Myth? (with Brian Cheffins), 83 Business History Review
443-474 (2009). Full Text
Dividends and Politics (with Brian Cheffins and Marc Goergen), 25 European Journal of Political Economy
208-224 (2009). Full Text
Tax and the Separation of Ownership and Control (with Brian Cheffins), in Tax and Corporate Governance
(edited by Wolfgang Schon, Springer, 2008). Full Text
Corporate Ownership and Control in the UK: The Tax Dimension (with Brian Cheffins), 70 Modern Law Review
778-811 (2007). Abstract
Does Dividend Policy Have a Political Dimension? The British Case (with Brian Cheffins and Marc Goergen), 5 CESifo DICE Report: Journal of Institutional Comparisons 33 (2007).
Entity Theory as Myth in the U.S. Corporate Excise Tax of 1909, in Studies in the History of Tax Law, Vol. II
(edited by John Tiley, Hart Publishing, 2007). Full Text
Dividends and Tax Policy in the Long Run, 2007 University of Illinois Law Review
533 (2007). Full Text
A Capital Lock-In Theory of the Corporate Income Tax, 94 Georgetown Law Journal
889-947 (2006). Reprinted in 48 Corporate Practice Commentator
649 (2006) and Monthly Digest of Tax Articles
(Jan. 2007). Full Text
The Story of Double Taxation: A Clash over the Control of Corporate Earnings, in Business Tax Stories
(edited by Steven A. Bank and Kirk J. Stark, Foundation Press, 2005). Abstract
The Dividend Divide in Anglo-American Corporate Taxation, 30 Journal of Corporation Law
1-50 (2004). Full Text
Tax, Corporate Governance, and Norms, 61 Washington & Lee Law Review
1159 (2004). Reprinted in 47 Corporate Practice Commentator
195 (2005). Full Text
Federal Income Tax of 1913, in Vol. 2Major Acts of Congress 49 (edited by Brian K. Landsberg, Macmillan Reference USA, 2004).
Internal Revenue Act of 1954, in Vol. 2Major Acts of Congress 207 (edited by Brian K. Landsberg, Macmillan Reference USA, 2004).
Review Essay: The Progressive Consumption Tax Revisited, 101 Michigan Law Review
2238-60 (2003). Reviewing Fair Not Flat: How to Make the Tax System Better and Simpler
, by Edward J. McCaffery. Full Text
Is Double Taxation a Scapegoat for Declining Dividends? Evidence from History, 56 Tax Law Review
463 (2003). Full Text
Corporate Managers, Agency Costs, and the Rise of Double Taxation, 44 William & Mary Law Review
167-261 (2002). Full Text
Entity Theory as Myth in the Origins of the Corporate Income Tax, 43 William & Mary Law Review 447-537 (2001).
The Transcontinental “A” Train? Foreign Mergers Under Section 368(a)(1)(A), 54 Tax Lawyer
555-76 (2001). Full Text
Codifying Judicial Doctrines: No Cure for Rules But More Rules?, 54 SMU Law Review 37-45 (2001).
Mergers, Taxes, and Historical Realism, 75 Tulane Law Review
1-86 (2000). Full Text
Taxing Divisive and Disregarded Mergers, 34 Georgia Law Review
1523-89 (2000). Full Text
The Runaway “A” Train: Does the IRS Need New Brakes?, 87 Tax Notes 553-65 (2000).
Federalizing the Tax Free Merger: Toward an End to the Anachronistic Reliance on State Corporation Laws, 77 North Carolina Law Review
1307-1404 (1999). Full Text
Origins of a Flat Tax, 73 Denver University Law Review
329-402 (1996). Full Text
Devaluing Reform: Executive Compensation and the Derivatives Market, 7 DePaul Business Law Journal 301-32 (1995).
Comment, Anti Miscegenation Laws and the Dilemma of Symmetry: The Understanding of Equality in the Civil Rights Act of 1875, 2 University Of Chicago Law School Roundtable 303-44 (1995).