Wednesday, June 26, 2013
- Alan J. Auerbach (UC-Berkeley), The Mirrlees Review: A U.S. Perspective, 65 Nat. Tax J. 685 (2012)
- William B. Barker (Penn State), A Common Sense Corporate Tax: The Case for a Destination-Based, Cash Flow Tax on Corporations, 61 Cath. U. L. Rev. 955 (2012)
- Joshua D. Blank (NYU) & Nancy C. Staudt (USC), Corporate Shams, 87 N.Y.U. L. Rev. 1641 (2012).
- Kimberly A. Clausing (Reed College), In Search of Corporate Tax Incidence, 65 Tax L. Rev. 433 (2012)
- Melissa Costa (IRS) & Jennifer Gravelle (Congressional Research Service), Taxing Multinational Corporations: Average Tax Rates, 65 Tax L. Rev. 391 (2012)
- Mark J. Cowan (Boise State), A GAAP Critic’s Guide to Corporate Income Taxes, 66 Tax Law. (2012)
- Michael P. Devereux (Oxford), Issues in the Design of Taxes on Corporate Profits, 65 Nat. Tax J. 709 (2012)
- Ken Kuykendall (PricewaterhouseCoopers), Reflections on the True Impact of the IRS’ Schedule UTP Reporting Requirements, 3 Colum. J. Tax L. Tax Matters 10 (2012)
- Ilya A. Lipin (KPMG), Failing Corporate Tax Transparency and the Immediate Need to Reduce Overburdening Duplicative Tax Reporting Requirements, 27 Akron Tax J. 119 (2012)
- Omri Y. Marian (Florida), Meaningless Comparisons: Corporate Tax Reform Discourse in the United States, 32 Va. Tax Rev. 133 (2012)
- Martin J. McMahon (Florida), Understanding Consolidated Returns, 12 Fla. Tax Rev. 125 (2012)
- Anthony J. Nitti (WithumSmith & Brown, Aspen, CO), Identifying Reverse Acquisitions and the Resulting Tax Consequences, 90 Taxes 23 (Sept. 2012).
- George A. Plesko (Connecticut) & Erin E. Henry (Connecticut), Some Devilish Details of Corporate Tax Reform, 21 Kan. J.L. & Pub. Pol’y 382 (2012)
- Anthony P. Polito (Suffolk), Constructive Dividend Doctrine From an Integrationist Perspective, 27 Akron Tax J. 1 (2012)
- Gregg D. Polsky (North Carolina) & Brant J. Hellwig (Washington & Lee, Examining the Tax Advantage of Founders’ Stock, 97 Iowa L. Rev. 1085 (2012).
- Michael L. Schler (Cravath, New York), Eric Solomon (Ernst & Young, Washington, D.C.), Karen Gilbreath Sowell (Ernst & Young, Washington, D.C.), Jonathan J. Katz, & Gary Scanlon, Updating the Tax-Free Reorganization Rules: Attributes, Overlaps, and More, 90 Taxes 87 (Mar. 2012).
- Joseph J. Thorndike (Tax Analysts), The Durability of a Dysfunctional Tax: Public Opinion and the Failure of Corporate Tax Reform, 21 Kan. J.L. & Pub. Pol’y 347 (2012)
- Sarah J. Webber (Dayton) & Karie Davis-Nozemack (Georgia Tech), NOL Poison Pills: Using Corporate Law for Tax Purposes, 117 J. Tax. 312 (Dec. 2012)
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