Tax Treaties
Interest Deduction
Tax Expenditures
The APA Trilogy
Tax Reform
Taxation of the Family
- Fixing the 'Marriage Penalty' Problem, 33 Valparaiso University Law Review 907-946 (1999).
- Implications of Family Sharing for the Design of an Ideal Personal Tax System, in Chapter 6 of The Personal Income Tax: Phoenix from the Ashes.
Richard Bird and Sijbren Cnossen, editors, Amsterdam: North-Holland (1990).
- Taxation of the Family in a Comprehensive and Simplified Income Tax, 90 Harvard Law
Review 1573-1630 (1977) (with Oliver Oldman).
- Marital Income Splitting in the
Modern World: Lessons for
Australia from the American
Experience, in John G. Head and Richard Krever, Editors, Tax Units and the Tax Rate Scale, Australian Tax Research Foundation (1996).
- Fairness to Family Members Under Current Tax Reform Proposals, 4 American Journal of Tax Policy 155-192 (1985), reprinted in revised form in Tax Notes, May 19, 1986, pp. 713-24.
- Individual Filing in the Personal Income Tax: Prolegomena to Future Discussion, 58/3 North Carolina Law Review 469-489 (1980).
- Tax Consequences of Family Sharing Practices Under New York Law: A Critique and a Proposal for Reform, 49 Albany Law Review 275-351 (1985).
- Tax Justice for Family Members After New York Tax Reform, 51 Albany Law Review 789-816 (1988).
Tax Theory
International Tax
Multistate Taxation
Tax Humor
- Negotiable Tax Reduction Certificates to Replace Government Use of Taxpayers' Money, 12 Tax Notes 675-677 (March 30, 1981) (April Fools Spoof).
- Ode to Corporate Tax (poem), 1981.
- And That's the Way it Is, Tuesday, April 1, 1980, 10 Tax Notes 435-36 (March 31, 1980).
- Optimal Tax Act Passes;
Income Tax Replaced by Lump Sum Levy, 10 Tax Notes 436-38 (March 31, 1980).
Book Reviews
Obituaries
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