Academic Journals
The Original Meaning of the Sixteenth Amendment with John R. Brooks, __ WASHINGTON UNIVERSITY LAW REVIEW __ (forthcoming).
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The Policy and Politics of Alternative Minimum Taxes with Ari Glogower, __ NATIONAL TAX JOURNAL __ (forthcoming, draft manuscript available upon request)
Solving the Valuation Challenge: The ULTRA Method for Taxing Extreme Wealth with Brian Galle and Darien Shanske, 72 DUKE LAW JOURNAL 1257 (2023).
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Did the Washington Supreme Court Rule Correctly on the Capital Gains Tax? with Jared Walczak, 108 TAX NOTES STATE 516 (2023).
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Why States Should Conform to the New Corporate AMT with Darien Shanske, 107 TAX NOTES STATE 601 (2023).
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Taxation and the Constitution, Reconsidered with John R. Brooks, 76 TAX LAW REVIEW 75 (2022).
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Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform with John R. Brooks, 100 NORTH CAROLINA LAW REVIEW 487 (2022).
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Phased Mark-to-Market for Billionaire Income Tax Reforms with Darien Shanske, 176 TAX NOTES FEDERAL 1875 (2022).
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Billionaire Mark-to-Market Reforms: A Response to Susswein and Brown with Reuven Avi-Yonah, 176 TAX NOTES FEDERAL 555 (2022).
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Wage Enslavement: How the Tax System Holds Back Historically Disadvantaged Groups of Americans with Goldburn P. Maynard Jr., 110 KENTUCKY LAW JOURNAL 665 (2021-2022).
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Weathering State and Local Budget Storms: Fiscal Federalism with an Uncooperative Congress with Darien Shanske, Gladriel Shobe, and Adam Thimmesch, 55 UNIVERSITY OF MICHIGAN JOURNAL OF LAW REFORM 309 (2021).
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Maryland’s Digital Tax and the ITFA’s Catch-22 with Darien Shanske and Chris Moran, TAX NOTES STATE (2021).
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Is New York’s Mark-to-Market Act Unconstitutionally Retroactive? with Reuven S. Avi-Yonah, Darien Shanske, and Kirk Stark, TAX NOTES STATE (2021).
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How States Should Now Consider Expanding Sales Taxes to Services with Gladriel Shobe, Grace Stephenson Nielsen, and Darien Shanske, TAX NOTES STATE (2021).
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Why States Should Consider Expanding Sales Taxes to Services with Gladriel Shobe, Grace Stephenson Nielsen, and Darien Shanske, TAX NOTES STATE (2020).
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The Case for State Borrowing as a Response to the Current Crises with Darien Shanske, TAX NOTES STATE (2020).
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Strategic Nonconformity, State Corporate Income Taxes, And the TCJA: Part II with Adam Thimmesch and Darien Shanske, TAX NOTES STATE (2020).
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Strategic Nonconformity to the TCJA, Part I: Personal Income Taxes with Adam Thimmesch and Darien Shanske, TAX NOTES STATE (2020).
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Conformity and State Income Taxes: Suggestions for the Crisis with Michael Livingston, TAX NOTES STATE (2020).
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Reforming State Corporate Income Taxes Can Yield Billions with Reuven Avi-Yonah and Darien Shanske, TAX NOTES STATE (2020).
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States Should Consider Partial Wealth Tax Reforms with Darien Shanske, TAX NOTES STATE (2020).
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States Should Quickly Reform Unemployment Insurance with Brian Galle, Erin Scharff, and Darien Shanske, TAX NOTES STATE (2020).
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How the Federal Reserve Should Help States and Localities Right Now with Darien Shanske, TAX NOTES STATE (2020).
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The Ordinary Diet of the Law: How to Interpret Public Law 86-272 with Darien Shanske, TAX NOTES STATE (2020).
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Tax Cannibalization by State Corporate Taxes: Policy Implications with Darien Shanske, TAX NOTES STATE (2020).
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Tax Cannibalization by State Corporate Taxes: Revised Estimates with Darien Shanske, TAX NOTES STATE (2020).
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The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation with David Kamin et al., 103 MINNESOTA LAW REVIEW 1439 (2019).
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Taxing E-Commerce in the Post-Wayfair World with Adam Thimmesch and Darien Shanske, 58 WASHINGTON UNIVERSITY JOURNAL OF LAW AND POLICY 71 (2019).
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Will States Step Up in 2020? We Hope So with Darien Shanske, 94 STATE TAX NOTES 977 (2019).
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States Should Conform to GILTI, Part 3: Elevator Pitch and Q&A with Darien Shanske, 94 STATE TAX NOTES 121 (2019).
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On Yang’s Proposed Federal Tax On Subnational Tax Incentives with Darien Shanske, 94 STATE TAX NOTES 25 (2019).
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Why States Can Tax the GILTI with Darien Shanske, 91 STATE TAX NOTES 967 (2019).
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Why States Should Tax the GILTI with Darien Shanske, 91 STATE TAX NOTES 751 (2019).
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Wayfair: Marketplaces and Foreign Vendors with Adam Thimmesch and Darien Shanske, 90 STATE TAX NOTES 18 (2018).
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Wayfair: Sales Tax Formalism and Income Tax Nexus with Adam Thimmesch and Darien Shanske, 89 STATE TAX NOTES 975 (2018).
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Wayfair: Substantial Nexus and Undue Burden with Adam Thimmesch and Darien Shanske, 89 STATE TAX NOTES 447 (2018).
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The Future of SALT: A Broader Picture with Darien Shanske, 88 STATE TAX NOTES 1275 (2018).
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Wayfair and the Retroactivity of Constitutional Holdings with Adam Thimmesch and Darien Shanske, 88 STATE TAX NOTES 511 (2018).
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Caveat IRS: Problems with Abandoning the Full Deduction Rule with Joseph Bankman et al., 159 TAX NOTES 807 (2018).
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Why (and How) States Should Tax the Repatriation with Darien Shanske, 88 STATE TAX NOTES 317 (2018).
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State Responses to Federal Tax Reform: Charitable Tax Credits with Joseph Bankman et al., 158 TAX NOTES 641 (2018).
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Charitable Contributions in Lieu of SALT Deductions, 87 STATE TAX NOTES 973 (2018).
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Tax Cannibalization and Fiscal Federalism in the United States with Darien Shanske, 111 NORTHWESTERN UNIVERSITY LAW REVIEW 295 (2017).
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Consumer-Based Use Tax Enforcement and Taxpayer Compliance with Adam B. Thimmesch and Darien Shanske, 86 STATE TAX NOTES 319 (2017).
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The Case for Consumer-Based Use-Tax Enforcement with Adam B. Thimmesch and Darien Shanske, 85 STATE TAX NOTES 1049 (2017).
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Using Taxes to Support Multiple Health Insurance Risk Pools with Darien Shanske, 85 STATE TAX NOTES 871 (2017).
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How States Can Respond to the AHCA: Using The McCarran-Ferguson Act with Darien Shanske, 85 STATE TAX NOTES 367 (2017).
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A New Theory of Equitable Apportionment with Darien Shanske, 85 STATE TAX NOTES 267 (2017).
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The American Health Care Act Would Toss the States a Hot Potato with Darien Shanske, 84 STATE TAX NOTES 579 (2017).
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Strengthening the Case for a State-Level Carbon Tax With Border Adjustments with Darien Shanske, 83 STATE TAX NOTES 911 (2017).
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Why a State-Level Carbon Tax Can Include Border Adjustments with Darien Shanske, 83 STATE TAX NOTES 583 (2017).
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Tax Cannibalization and State Government Tax Incentive Programs with Darien Shanske, 82 STATE TAX NOTES 197 (2016).
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Using Taxes to Improve Cap and Trade, Part II: Efficient Pricing with Darien Shanske, 81 STATE TAX NOTES 807 (2016).
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The Federal Government’s Power to Restrict State Taxation with Darien Shanske, 81 STATE TAX NOTES 547 (2016).
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The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and Wealth, 68 TAX LAW REVIEW 355 (2015).
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Preventing Government Shutdowns: Designing Default Rules for Budgets with David Louk, 86 COLORADO LAW REVIEW 181 (2015).
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Foreword – King v. Burwell Symposium: Comments on the Commentaries (and on Some Elephants in the Room), 2015 PEPPERDINE LAW REVIEW 1 (2015).
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The Implications of CSX and DMA with Darien Shanske, 76 STATE TAX NOTES 445 (2015).
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Using Taxes to Improve Cap and Trade, Part I: Distribution with Darien Shanske, 75 STATE TAX NOTES 99 (2015).
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How Should Governments Promote Distributive Justice?: A Framework for Analyzing the Optimal Choice of Tax Instruments, 68 TAX LAW REVIEW 1 (2014).
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Why the Affordable Care Act Authorizes Tax Credits on the Federal Exchanges with Darien Shanske, 71 STATE TAX NOTES 229 (2014).
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A Way Forward for Tax Law and Economics? A Response to Osofsky’s “Frictions, Screening, and Tax Law Design”, 61 BUFFALO LAW REVIEW 189 (2014).
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Experimental Evidence of Tax Salience and the Labor-Leisure Decision: Anchoring, Tax Aversion, or Complexity? with Andrew Hayashi and Brent Nakamura, 41 PUBLIC FINANCE REVIEW 203 (2013).
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On the Future of Tax Salience Scholarship: Operative Mechanisms and Limiting Factors, 41 FLORIDA STATE UNIVERSITY LAW REVIEW 173 (2013).
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The Trouble with Tax Increase Limitations with Darien Shanske, 6 ALBANY GOVERNMENT LAW REVIEW 50 (2013).
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A Potential Game Changer in E-Commerce Taxation with Andrew Haile and Darien Shanske, 67 STATE TAX NOTES 747 (2013).
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The Case for a State-Level Debt-Financing Authority with Darien Shanske, 67 STATE TAX NOTES 188 (2013).
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Perverse Incentives Arising from the Tax Provisions of Healthcare Reform: Why Further Reforms Are Needed to Prevent Avoidable Costs to Low- and Moderate-Income Workers, 65 TAX LAW REVIEW 669 (2012).
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A Better Way Forward for State Taxation of E-Commerce with Devin Heckman, 92 BOSTON UNIVERSITY LAW REVIEW 483 (2012).
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The Saga of State ‘Amazon’ Laws: Reflections on the Colorado Decision with Darien Shanske, 65 STATE TAX NOTES 197 (2012).
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On Tax Increase Limitations: Part II — Evasion and Transcendence with Darien Shanske, 64 STATE TAX NOTES 245 (2012).
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Vendor Compensation as an Approach for State ‘Amazon’ Laws: Part 2 with Devin Heckman, 65 STATE TAX NOTES 459 (2012).
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Vendor Compensation as an Approach for State ‘Amazon’ Laws: Part 1 with Devin Heckman, 65 STATE TAX NOTES 385 (2012).
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Comments on Daniel Shaviro’s Tax Reform Implications of the Risk of a U.S. Budget Catastrophe, 50 UNIVERSITY OF LOUISVILLE LAW REVIEW 599 (2012).
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Three Essays on Tax Salience: Market Salience and Political Salience with Darien Shanske, 65 TAX LAW REVIEW 19 (2011).
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On Tax Increase Limitations: Part I — A Costly Incoherence with Darien Shanske, 62 STATE TAX NOTES 813 (2011).
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O Que É Pior, Flutuações Fiscais ou Flutuações de Gastos?, 2 REVISTA TRIBUTARIA DAS AMERICAS 245 (2011).
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Preventing State Budget Crises: Managing the Fiscal Volatility Problem, 98 CALIFORNIA LAW REVIEW 749 (2010).
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Managing Fiscal Volatility by Redefining ‘Tax Cuts’ and ‘Tax Hikes’ with Jeremy Bearer-Friend, 58 STATE TAX NOTES 113 (2010).
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Minimizing the Harm of State Fiscal Volatility with Jeremy Bearer-Friend, 57 STATE TAX NOTES 633 (2010).
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Managing California’s Fiscal Rollercoaster, 49 STATE TAX NOTES 659 (2008).
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Commodification and Contract Formation: Placing the Consideration Doctrine on Stronger Foundations with Allon Kedem, 73 UNIVERSITY OF CHICAGO LAW REVIEW 1299 (2006).
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Taxing Political Donations: The Case for Corrective Taxes in Campaign Finance, 113 YALE LAW JOURNAL 1283 (2004).
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Book Chapters/Collected Works
Taxation and Incentives in the Business Enterprise with Shruti Rana, in Enterprise Law: Contracts, Markets, and Laws in the U.S. and Japan (Zenichi Shishido ed., 2014).
Coping through California’s Budget Crises in Light of Proposition 13 and California’s Fiscal Constitution, in Proposition 13 at 30 (Jack Citrin & Isaac Martin eds., 2009).
Books
The Income Tax Collapse: ‘Buy, Borrow, Die’ and Beyond with Edward J. McCaffery, under contract with Oxford University Press, partial draft manuscript available upon request
Taxation: Law, Planning, and Policy with Michael Livingston, (Carolina Academic Press, 3rd ed., 2019).
Taxation: Law, Planning, and Policy with Michael Livingston, (LexisNexis, 2nd ed., 2010).
Working Papers
Testimony on Vermont H. 827 – An Act Relating to Applying Personal Income Tax to Unrealized Gains, University of Missouri School of Law Legal Studies Research Paper No. 2024-02 (2024).
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Tax Base Diversification as an Enforcement Tool with Brian Galle and Darien Shanske, (work-in-progress, draft manuscript available upon request)
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Though Money Moves: Taxing the Wealthy at the State Level with Brian Galle and Darien Shanske, (work-in-progress, draft manuscript available upon request)
“From Whatever Source Derived”: The Sixteenth Amendment and Congress’s Income Tax Power with John R. Brooks, (work-in-progress, draft manuscript available upon request)
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