Virginia Tax Review

Click on article title to view & purchase. Articles are sorted by their publication date in reverse chronological order.

Turning slogans into tax policy.
March 22, 2008

Risk, return, and objective economic substance.
March 22, 2008

Building a better GAAR.(general anti-avoidance rule)
March 22, 2008

Options as disguised financings: the demise of an urban tax legend.
March 22, 2008

Predicting the taxation of prediction markets.
March 22, 2008

Reinvigorating tax expenditure analysis and its international dimensio...
January 01, 2008

Loan proceeds as income: a response to professor Dodge.(response to Jo...
January 01, 2008

Principles of efficient tax law: apocrypha.
January 01, 2008

The quest to tax interest income in a global economy: stages in the de...
January 01, 2008

From human capital to capital gains: the puzzle of profits interests.
January 01, 2008

Optimal tax compliance and penalties when the law is uncertain.
September 22, 2007

The netting of costs against income receipts (including damage recover...
September 22, 2007

Homage to information returns.
September 22, 2007

Tax information reporting and compliance in the cross-border context.
September 22, 2007

Taxation in developing countries: some recent support and challenges t...
June 22, 2007

Rationalizing the taxation of reorganizations and other corporate acqu...
June 22, 2007

Theory meets reality: the case of the double tax on material capital.
June 22, 2007

Naked and covered in Monte Carlo: a reappraisal of option taxation.
June 22, 2007

International tax neutrality: reconsiderations.
June 22, 2007

Options backdating, tax shelters, and corporate culture.
March 22, 2007

Tax lawyers are people too.
March 22, 2007

State tax shelters and state taxation of capital.
March 22, 2007

State tax shelters and U.S. fiscal federalism.
March 22, 2007

In defense of tax shelters.
March 22, 2007

In defense of requiring back-flips.(response to article by Leo Katz in...
March 22, 2007

Compaq redux: implicit taxes and the question of pre-tax profit.
March 22, 2007

Tax shelters, Dutch books, and the fundamental theorem of asset pricin...
March 22, 2007

Tax shelters and the Code: navigating between text and intent.
March 22, 2007

Of lenity, Chevron, and KPMG.
March 22, 2007

Creating failures in the market for tax planning.
March 22, 2007

Disrupting the market for tax planning.(response to article by Philip ...
March 22, 2007

Patents, tax shelters, and the firm.
March 22, 2007

Questioning the wisdom of patent protection for tax planning.
March 22, 2007

The aches and pains of transition to a consumption tax: can we get the...
January 01, 2007

Not a panacea for economic growth: the case of accelerated depreciatio...
January 01, 2007

Outlawing pension-funding shortfalls.
January 01, 2007

Harnessing the costs of international tax arbitrage.
January 01, 2007

Sourcing the "unsourceable": the cost sharing regulations and the sour...
January 01, 2007

Public tax dollars for private suburban development: a first report on...
January 01, 2007

From deontology to practical application: the vision of a good society...
September 22, 2006

Interpretative theory and tax shelter regulation.
September 22, 2006

Is it sometimes good to run budget deficits? If so, should we admit it...
September 22, 2006

Exploring the income tax treatment of borrowing and liabilities, or wh...
September 22, 2006

Ownership neutrality, ownership distortions, and international tax wel...
June 22, 2006

Taxing the global worker: three spheres of international social securi...
June 22, 2006

Encouraging corporate charity.
June 22, 2006

Commuting.(analysis of tax deductions)
June 22, 2006

Prevention of double deductions of a single loss: solutions in search ...
June 22, 2006

Federal tax policy and family-provided care for older adults.
September 22, 2005

The Rehnquist Court: nineteen years of tax decisions.
September 22, 2005

Misassigning income: the Supreme Court and attorneys' fees.
September 22, 2005

Tax law uncertainty and the role of tax insurance.(Virginia)
September 22, 2005

All of a piece throughout: the four ages of U.S. international taxatio...
September 22, 2005

On the limits of redistributive taxation: establishing a case for equi...
June 22, 2005

Liabilities and the need to keep the income tax base closed.
June 22, 2005

Economic analysis in judicial decision making - an assessment based on...
June 22, 2005

Beating the "wrap": the agency effort to control wraparound ...
June 22, 2005

Using the social background model to explain who wins federal appellat...
June 22, 2005

International trade and tax agreements may be coordinated, but not rec...
June 22, 2005

From Gregory to Enron: the Too Perfect Theory and tax law.
March 22, 2005

Do tax expenditures create framing effects? Volunteer firefighters, pr...
March 22, 2005

To praise the AMT or to bury it.(alternative minimum tax)
March 22, 2005

The perils of bright lines: section 6110(K)(3) and the ambiguous prece...
March 22, 2005

Vigilante nonprofits: the Bob Jones rule as applied to the internation...
March 22, 2005

An interview with Mortimer Caplin.(Interview)
March 22, 2005

The tax lawyer's role in the way the American tax system works.(13th A...
March 22, 2005

The congressional response to corporate expatriations: the tension bet...
January 01, 2005

On the road again: how tax policy drives transportation choice.
January 01, 2005

An appeal to charity: using philanthropy to revitalize the estate tax.
January 01, 2005

Perfectly Legal: The Covert Campaign to Rig Our Tax System to Benefit ...
January 01, 2005

Corporate cancellation of indebtedness income and the debt-equity dist...
September 22, 2004

Do states tax wireless services inefficiently? Evidence on the price e...
September 22, 2004

Seeking consistency in relating capital to current expenditures.
September 22, 2004

Book-tax conformity and the corporate tax shelter debate: assessing th...
September 22, 2004

Textualism and tax shelters.
June 22, 2004

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