Tax Compliance and the Sharing Economy, in The Cambridge Handbook of the Law of the Sharing Economy 357 (Nestor M. Davidson, Michèle Finck & John J. Infranca, eds., Cambridge Univ. Press 2018).
Journal Articles
Making Social Security Progressive, 124 Colum. L. Rev. F. 67 (2024).
Practical Considerations in Starting and Operating an Academic Low-Income Taxpayer Clinic, 76 Tax Law. 141 (2022) (with Amy Spivey).
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Retheorizing Progressive Taxation, 75 Tax L. Rev. 91 (2021).
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An Updated Analysis of Corporate Behavior and the Tax Cuts and Jobs Act, U. Chi. L. Rev. Online (2020) (with Nicholas H. Cohen).
The Unintended Consequences of California’s Proposition 15, 98 St. Tax Notes 461 (2020).
Corporate Behavior and the Tax Cuts and Jobs Act, U. Chi. L. Rev. Online (Apr. 2020) (with Nicholas H. Cohen).
Lower-Income Tax Planning, 2020Â U. Ill. L. Rev. 195 (2020).
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The Qualified Small Business Stock Exclusion: How Startup Shareholders Get $10 Million (or more) Tax-Free, 120 Colum. L. Rev. F. 29 (2020).
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Hyperlocal Responses to the SALT Deduction Limitation, 71 Stan. L. Rev. Online 294 (2019).
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The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the New Legislation, 103 Minn. L. Rev. 1439 (2019) (with Reuven Avi -Yonah, Lily Batchelder, J. Clifton Fleming, David Gamage, Ari Glogower, Daniel Hemel, David Kamin, Mitchell Kane, Rebecca Kysar, David Miller, Darien Shanske, & Daniel Shaviro).
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Caveat IRS: Problems with Abandoning the Full Deduction Rule, 88 St. Tax Notes 547 (2018) (with David Gamage, et al.).
State Responses to Federal Tax Reform: Charitable Tax Credits, 87 St. Tax Notes 433 (2018) (with David Gamage, et al.).
Tax Compliance in a Decentralizing Economy, 34 Ga. St. U. L. Rev. 283 (2017).
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From Business Tax Theory to Practice, 24 Clinical L. Rev. 27 (2017) (with Alina S. Ball).
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The Hidden Costs of Cliff Effects in the Internal Revenue Code and Proposals for Change, 164 U. Pa. L. Rev. 931 (2016).
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Effective Client Selection in Transactional Clinics, 16 Tenn. J. Bus. L. 389 (2015).
Form 1023-EZ and the Streamlined Process for the Federal Income Tax Exemption: Is the IRS Slashing Red Tape or Opening Pandora’s Box, 163 U. Pa. L. Rev. Online 89 (2014).
Sunset Provisions in the Tax Code: A Critical Evaluation and Prescriptions for the Future, 82 N.Y.U. L. Rev. 656 (2007).
Miscellaneous
Money for nothing: The Qualified Small Business Stock Capital Gains Exclusion is a Giveaway to Wealthy Investors, Startup Founders, and Their Employees, Washington Center for Equitable Growth (Jun 8, 2023).
Federal Income Tax Treatment of Charitable Contributions Entitling Donor to a State Tax Credit, (2018) (with Joseph Bankman, David Gamage, Jacob Goldin, Daniel Jacob Hemel, Darien Shanske, Kirk J. Stark & Dennis J. Ventry).
Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair., (2017) (with Daniel Jacob Hemel; et al.).
How SALT Deduction Repeal Promotes State Capture of Federal Charitable Contributions, The Surly Subgroup (2017).