Billionaire Mark-to-Market Reforms: A Response to Susswein and Brown
176 TAX NOTES FEDERAL 555 (2022).
Phased Mark-to-Market for Billionaire Income Tax Reforms
176 TAX NOTES FEDERAL 1875 (2022).
Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform
100 NORTH CAROLINA LAW REVIEW 487 (2022).
Taxation and the Constitution, Reconsidered
76 TAX LAW REVIEW 75 (2022).
How States Should Now Consider Expanding Sales Taxes to Services
TAX NOTES STATE (2021).
Is New York’s Mark-to-Market Act Unconstitutionally Retroactive?
TAX NOTES STATE (2021).
Maryland’s Digital Tax and the ITFA’s Catch-22
TAX NOTES STATE (2021).
Weathering State and Local Budget Storms: Fiscal Federalism with an Uncooperative Congress
55 UNIVERSITY OF MICHIGAN JOURNAL OF LAW REFORM 309 (2021).
Tax Cannibalization by State Corporate Taxes: Revised Estimates
TAX NOTES STATE (2020).
Tax Cannibalization by State Corporate Taxes: Policy Implications
TAX NOTES STATE (2020).