Tax Law

Publications

The Tax Advantage to Paying Private Equity Fund Managers with Profit Shares: What Is It? Why Is It Bad?

Chris William Sanchirico

Affordable Private Education and the Middle Class City

Nicole Stelle Garnett

The Most Popular Tool: Tax Increment Financing and the Political Economy of Local Government

Richard Briffault

Understanding the Statutory Tax Practitioner Privilege: What Is Tax Shelter “Promotion”?

Jared T. Meier

A State-Centered Approach to Tax Discrimination under § 11501(b)(4) of the 4-R Act

Samuel Eckman

The Label Test: Simplifying the Tax Injunction Act after NFIB v Sebelius

Brett J. Wierenga

The Unexpected Role of Tax Salience in State Competition for Businesses

Hayes R. Holderness

Tax-Loss Mechanisms

Jacob Nussim

Avraham Tabbach

The Legal Salience of Taxation

Andrew T. Hayashi

The Knowledge Tax

Michael Simkovic