Books
War and Taxes (with Kirk J. Stark and Joseph J. Thorndike). Urban Institute Press (2008).
Taxation of Business Enterprises: Cases and Materials (with Robert J. Peroni and Glenn E. Coven). 3rd ed. West Group (2006).
Business Tax Stories (edited by Steven A. Bank and Kirk J. Stark). Foundation Press (2005).
Articles and Chapters
Is Berle and Means Really a Myth? (with Brian Cheffins), 83 Business History Review 443-474 (2009).
Dividends and Politics (with Brian Cheffins and Marc Goergen), 25 European Journal of Political Economy 208-224 (2009).
Tax and the Separation of Ownership and Control (with Brian Cheffins) in Tax and Corporate Governance (edited by Wolfgang Schon, Springer, 2008).
Corporate Ownership and Control in the UK: The Tax Dimension (with Brian Cheffins), 70 Modern Law Review 778-811 (2007).
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).
Dividends and Tax Policy in the Long Run, 2007 University of Illinois Law Review 533 (2007).
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).
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, New York: Foundation Press, 2005).
The Dividend Divide in Anglo-American Corporate Taxation, 30 Journal of Corporation Law 1-50 (2004).
Tax, Corporate Governance, and Norms, 61 Washington & Lee Law Review 1159 (2004). Reprinted in 47 Corporate Practice Commentator 195 (2005).
Federal Income Tax of 1913, 2 Major Acts of Congress 49 (edited by Brian K. Landsberg, New York: Macmillan Reference USA, 2004).
Internal Revenue Act of 1954, 2 Major Acts of Congress 207 (edited by Brian K. Landsberg, New York: 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.
Is Double Taxation a Scapegoat for Declining Dividends? Evidence from History, 56 Tax Law Review 463 (2003).
Corporate Managers, Agency Costs, and the Rise of Double Taxation, 44 William & Mary Law Review 167-261 (2002).
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).
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).
Taxing Divisive and Disregarded Mergers, 34 Georgia Law Review 1523-89 (2000).
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).
Origins of a Flat Tax, 73 Denver University Law Review 329-402 (1996).
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).
Other
What's Old Is New Again: Historical Perspectives on Tax Law & Policy (with Kirk J. Stark and Joseph Thorndike), 109 Tax Notes 529-30 (2005).
