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Tax Policy and Procedure: Treatises and Journals

This resource guide is intended to assist students conduct tax research relevant to their work in the Tax Policy and Procedure Seminar. Additional materials are available; please feel free to stop by the reference desk for assistance.

Monographs

The following represents a small sampling of recent monographs about tax policy; more materials are available in the Law Library and at the LSU Library.

Treatises & Research Resources

Journal Articles

The following is a selected bibliography of recent legal scholarship about various aspects of tax policy.

 

General Tax Policy

Azam R. Global Taxation of Cross-border E-commerce Income. Virginia Tax Review. Spring 2012 2012; 31(4): 639-693. 

 

Banoff S, Lipton R. Marginal Tax Rates Then and Now: Lessons to be Learned or Spurned? Journal Of Taxation May 2012; 116(5): 294-296. 

 

Christians A. Networks, Norms, and National Tax Policy. Washington University Global Studies Law Review. January 2010; 9(1): 1-37.

 

Clausing K, Shaviro D. A Burden-Neutral Shift from Foreign Tax Creditability to Deductibility? Tax Law Review. Summer 2011 2011; 64(4): 431-451. 

 

Dickinson M, Mazza S, Keenan M. The Revolutionary 2012 Kansas Tax Act. Kansas Law Review. April 2012; 295-341. 

 

Eckman S. A State-Centered Approach to Tax Discrimination under § 11501(b)(4) of the 4-R Act. University Of Chicago Law Review. Summer 2012; 79(3): 1051-1091. 

 

Elkins D. The myth of realization: mark-to-market taxation of publicly-traded securities. Florida Tax Review January 4, 2010; 10(5): 375-407. 

 

Field H. Binding Choices: Tax Elections and Federal/State Conformity. Virginia Tax Review. Winter2 013 2013; 32(2): 527-590. 

 

Glicklich P, Leitner A. Anti-Deferral and Anti-Tax Avoidance. International Tax Journal September 2012; 38(5): 5-59.

 

Hurtado H. The U.S. and Chile Tax Treaty and Its Impact on Foreign Direct Investment. Florida Tax Review December 2012; 13(2): 41-99. 

 

Kahn J. Hedging the IRS—A Policy Justification for Excluding Liability and Insurance Proceeds. Yale Journal On Regulation. Winter 2009; 26(1): 1-36. 

 

Kohtz D. Improving Tax Incentives for Historic Preservation. Texas Law Review. March 2012; 90(4): 1041-1064. 

 

Lawsky S. Modeling Uncertainty in Tax Law. Stanford Law Review. February 2013; 65(2): 241-278. 

 

Lipman F. Access to Tax Injustice. Pepperdine Law Review Special 2013; 40:1173-1208.

 

Liu C, Sun L. Analysis of Investment Income Under Bush Era Tax Cuts. Oil, Gas & Energy Quarterly. December 2012; 61(2): 347-350. (hard copy available on the 3rd floor) 

 

Mason, R. Delegating Up: State Conformity with Federal Tax Base. Duke Law Journal. April 2013; 62(7): 1267-1348. 

 

Miller J, Maine J. The Fundamentals of Wealth Transfer Tax Planning: 2011 and Beyond. Idaho Law Review July 2011; 47(3): 385-440.

 

Morse, R. Resisting the Path of Least Resistance: Why the Texas “Pole Tax” and the New Class of Modern Sin Taxes Are Bad Policy. Boston College Third World Law Journal. Winter 2009 2009; 29(1): 189-221. 

 

Mundstock, G. The Borders of E.U. Tax Policy and U.S. Competitiveness. University Of Miami Law Review. Spring 2012 2012; 66(3): 737-754. 

 

Osofsky, L. The Case Against Strategic Tax Law Uncertainty. Tax Law Review. Summer 2011 2011; 64(4): 489-538. 

 

Pollack, S. Origins of the Modern Income Tax, 1894-1913. Tax Lawyer. Winter 2013 2013; 66(2): 295-330. 

 

Polsky, G, Hellwig B. Examining the Tax Advantage of Founders' Stock. Iowa Law Review May 2012; 97(4): 1085-1145. 

 

Post, K. Higher Education Tax Incentives: Why Current Reform is Necessary. Southern Law Journal. Spring 2013; 23(1): 73-98. 

 

Pratt, K. Deficits and the Dividend Tax Cut: Tax Policy as the Handmaiden of Budget Policy. Georgia Law Review. December 15, 2007; 41(2): 503-577. 

 

Sanchirico, C. Optimal Tax Policy and the Symmetries of Ignorance. Tax Law Review. Fall2012; 66(1): 1-62. 

 

Shapiro, T. Tax First, Ask Questions Later: Problems Predicting the Effect of President Obama's International Tax Reforms. Stanford Journal Of Law, Business & Finance. October 15, 2010; 16(1): 141-182. 

 

Tahk, S. Everything is Tax: evaluating the Structural Transformation of U.S. Policymaking. Harvard Journal On Legislation Winter 2013; 50(1): 67-107. 

 

Ward, R. Planning Opportunities In The American Taxpayer Relief Act of 2012. Practical Tax Lawyer Spring 2013; 27(3): 47-61.

 

Capital Gains Tax

Black S. Capital Gains Jabberwocky: Capital Gains, Intangible Property, and Tax. Hofstra Law Review Winter 2012; 41(2): 359-398.

 

Johnson C. Taxing the Consumption of Capital Gains. Virginia Tax Review Winter 2008; 28(3): 477-529. 

 

Milner C. Taxation—State Tax Apportionment of Out-Of-State Business Income—Constitutionality and Propriety Of a State’s Apportionment and Taxation of Capital Gains as Business Earnings. Tennessee Law Review Winter 2012; 79(2): 437-460.

 

Corporate Tax

Barrett J, Hadjilogiou S, Tevel S. The Benefits of Tax Planning as Part of the Acquisition of an International Business. Florida Bar Journal January 2013; 87(1): 40-44. 

 

Bloink R. Is United States Corporate Tax Policy Outsourcing America? A Critical Analysis of Proper Tax Holiday For Trapped CFC Earnings. Villanova Law Review. January 2012; 56(5): 833-855. 

 

Gravelle J. The Corporate Income Tax: A Persistent Policy Challenge. Florida Tax Review. May 2011; 11(2): 75-93. 

 

Lipin I. Failing Corporate Tax Transparency and the Immediate Need to Reduce Overburdening Duplicative Tax reporting Requirements. Akron Tax Journal. June 2012; 27:119-152. 

 

Marineau P. International Corporate Tax Reform: It’s Time To "Walk-the-Talk" (No More Platypuses, Please). Syracuse Journal Of International Law & Commerce. Fall 2012; 40(1): 29-117. 

 

Environmental Tax

Brown R. Explaining Environmental and Tax Policy Incongruity Twenty-Five Years Later: Treatment of Environmental Remediation Costs Imposed by CERCLA Under the Internal Revenue Code. Tulane Environmental Law Journal July 15, 2005; 18(2): 357-384. 

 

Fellows J. Environmental tax policy and conservation easements. Real Estate Law Journal July 15, 2003; 32(1): 62-77. 

 

Kirwan B. A Clash of Titans: Tax Policy v. Environmental Policy, How to Harmonize Section 198 with Traditional Tax Analysis While Promoting Environmental Policy. Temple Journal Of Science, Technology & Environmental Law Summer 2012; 31(1): 119-147.

 

Kolarova T. Oil and Taxes: Refocusing the Tax Policy on the Aftermath of the BP Oilspill. Seton Hall Law Review January 2012; 42(1): 351-382. 

 

Mann R. Federal, State, and local tax policies for climate change: coordination or cross-purpose? Lewis & Clark Law Review. Summer 2011; 15(2): 369-392. 

 

Mann R. Like Water for Energy: The Water-Energy Nexus Through the Lens of Tax Policy. University Of Colorado Law Review. Spring 2011; 82(2): 505-549. 

 

Milne J. Environmental taxation in the United States: the long view. Lewis & Clark Law Review Summer 2011; 15(2): 417-449. 

 

Estate Tax

Caron P, Repetti J. Occupy the Tax Code: Using the Estate Tax to Reduce Inequality and Spur Economic Growth. Pepperdine Law Review. Special 2013; 40:1255-1289. 

 

Carter E. New Life for the Death Tax Debate. Denver University Law Review. December 2012; 90(1): 175-211. 

 

Chodorow A. Death and Taxes and Zombies. Iowa Law Review March 2013; 98(3): 1207-1231.

 

Cooper J. Time for Permanent Estate Tax Reform. UMKC Law Review Winter 2012; 81(2): 277-287.

 

Coverdale J. Of Red Bags and Family Limited Partnerships: Reforming the Estate and Gift Tax Valuation Rules to Achieve Horizontal Equity. University Of Louisville Law Review Winter 2012; 51(2): 239-269. 

 

McCaffery E. Distracted from Distraction by Distraction: Reimagining Estate Tax Reform. Pepperdine Law Review Special 2013; 40:1235-1254.

 

Stake L. Don't Look a Gift Tax Exclusion in the Mouth: How Striving for Present Control Resulted in a "Future Interest" in Fisher v. United States. Tax Lawyer Winter 2012; 65(2): 445-460.

 

Healthcare

Baum S. IRS Clamps Down on Tax-Free Healthcare Reimbursements, Generally Retroactively. Journal Of Taxation October 2003; 99(4): 220-227. 

 

Chandler S. The Architecture of Contemporary Healthcare Reform and Effective Marginal Tax Rates. Mississippi College Law Review January 2, 2010; 29(2): 335-378. 

 

Clamon J. Tax Policy as a Lifeline: Encouraging Blood and Organ Donation Through Tax Credits. Annals Of Health Law. December 15, 2008; 17(1): 67-99. 

Colombo J. Federal and State Tax Exemption Policy, Medical Debt and Healthcare for the Poor. St. Louis University Law Journal December 15, 2007; 51(2): 433-457. 

Fellows J. Real Estate Investments And The Additional Medicare Tax. Real Estate Law Journal Summer 2013; 42(1): 92-104.

 

Newell E. Healthcare Joint Ventures: Pushing Tax-Exempt Law to the Limits? Journal Of Contemporary Health Law & Policy July 15, 2002; 18(2): 467-487. 

 

Pratt K. A Constructive Critique of Public Health Arguments for Antiobesity Soda Taxes and Food Taxes. Tulane Law Review. November 2012; 87(1): 73-140. 




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