Taxation and Inequality in Canada and the U.S.: Two Stories or One? (with Richard Bird), 51 Osgood Hall Law Journal (forthcoming 2014).
Politics and Taxation: An Introduction, 67 Tax Law Review
453 (2014). Full Text
Taxation and Inequality in the Americas: Changing the Fiscal Contract? (with Richard Bird), in Taxation and Development: The Weakest Link? (edited by R. Bird and J. Martinez-Vazquez, Edward Elgar, 2014).
Inequality in America: Challenges for Tax and Spending Policies, 66 Tax Law Review
1101 (2013). Full Text
The Effect of Rising Income Inequality on Taxation and Public Expenditures: Evidence From U.S. Municipalities and School Districts, 1970–2000 (with Leah Boustan, Fernando Ferreira, and Hernan Winkler), 95 The Review of Economics and Statistics
1291 (2013). Full Text
Tax Reform and the American Middle Class (with Kirk Stark), 40 Pepperdine Law Review
1209 (2013). Full Text
Taxation, Inequality and Fiscal Contracting in the Americas (with Richard M. Bird), UCLA School of Law - Law and Economics Working Paper No. 13-14
(2013). Full Text
Tax Deductions for Charitable Contributions: Domestic Activities, Foreign Activities, or None of the Above, 63 Hastings Law Journal 361 (2012).
Dual Income Taxation and Developing Countries (with Richard Bird), 1 Columbia Journal of Tax Law
174-217 (2010). Full Text
Inequality, Collective Action, and Taxing and Spending Patterns of State and Local Governments, 62 Tax Law Review
445-504 (2009). Full Text
Tax Policy in Emerging Countries (with Richard M. Bird), 26 Environment and Planning C: Government and Policy
73-86 (2008). Full Text
Technology and Taxation in Developing Countries: From Hand to Mouse (with Richard Bird), 61 National Tax Journal 791-821 (2008).
Revenue Design and Taxation, in Public Finance for Poverty Reduction: Concepts and Case Studies from Africa and Latin America (edited by Blanca Moreno-Dodson and Quentin Wodon, The International Bank for Reconstruction and Development/The World Bank, 2008).
Inequality and the Evolution of Institutions and Taxation: Evidence from the Economic History of the Americas (with Kenneth L. Sokoloff), in The Decline of Latin American Economies: Growth, Institutions, and Crises (edited by Sebastian Edwards, Gerardo Esquivel, and Graciela Marquez, The University of Chicago Press, 2008).
Inequality and Taxation: Evidence From the Americas on How Inequality May Influence Tax Institutions (with Kenneth L. Sokoloff), 59 Tax Law Review
167-241 (2006). Full Text
Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries (with Richard M. Bird), 52 UCLA Law Review
1627-95 (2005). Full Text
Summary of the Proceedings of an Invitational Seminar on Tax Treaties in the 21st Century (with Brian J. Arnold and Jacques Sasseville), 50 Canadian Tax Journal 65-144 (2002).
Alternatives to the Existing Allocation of Tax Revenues Among Countries, in “Summary of the Proceedings of an Invitational Seminar on Tax Treaties in the 21st Century”, 50 Canadian Tax Journal 113-18 (2002).
Economic Crime: Tax Offenses (with John S. Wiley), in Encyclopedia of Crime and Justice (edited by Hélène G. Potter, Macmillan, 2001).
Connected Contracts (with G. Mitu Gulati and William A. Klein), 47 UCLA Law Review
UCLA Law Review 887-948 (2000). Full Text
Prospects for Fundamental Tax Reform: Comparisons Between the United States and Japan, 18 Tax Notes International 1969-83 (1999).
Tax Nothings (with Joel Rabinovitz), 75 TaxesTaxes 869-86 (1997). Reprinted in Practicing Law Institute, Tax Law and Estate Planning Course Handbook (1998).
The Uneasy Case for Uniform Taxation, 16 Virginia Tax Review 39-109 (1996).
Business Form, Limited Liability, and Tax Regimes: Lurching Toward a Coherent Outcome? (with William A. Klein), 66 University of Colorado Law Review 1001-41 (1995).
Tax Issues Arising from Privatization in the Formerly Socialist Countries (with Yolanda K. Kodrzycki), 25 Law & Policy in International Business 609-37 (1994).
Deterrence Via Taxation: A Critical Analysis of Tax Penalty Provisions, 37 UCLA Law Review 343-87 (1989).
Efficient Deterrence and the Tax Treatment of Monetary Sanctions (with I.P.L. Png), 9 International Review of Law & Economics 209-17 (1989). Reprinted in 88-13 Business Economics Working Paper/The John E. Anderson Graduate School of Management at UCLA (1989).
Corporate Taxation after the Tax Reform Act of 1986: A State of Disequilibrium, 66 North Carolina Law Review 839-77 (1988).
The General Utilities Doctrine: Examining the Scope of the Repeal, 65 Taxes 819-32 (1987).
The Tax Consequences of the Recharacterization of an Economic Relationship as a Partnership (with John Ruppert), 32 Taxation for Accountants 232-38 (1984).
Comment: An Economic Perspective on the Law of Excessive Profits Recovery (with Jeffrey Berkowitz), 45 University of Chicago Law Review 882-905 (1978).