Skip to main content
It looks like you're using Internet Explorer 11 or older. This website works best with modern browsers such as the latest versions of Chrome, Firefox, Safari, and Edge. If you continue with this browser, you may see unexpected results.

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.


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.



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. 

     Provide Website Feedback / Accessibility Statement