Books
Federal Income Taxation
(with Joseph Bankman, Daniel Shaviro and Kirk Start).
15th ed.
Aspen Law & Business (2009).
Agency, Partnerships, and Limited Liability Entities
(with Stephen M. Bainbridge and J. Mark Ramseyer).
2nd ed.
Foundation Press (2007).
Business Organization and Finance: Legal and Economic Principles
(with John C. Coffee, Jr.).
10th ed.
Foundation Press (2007).
Business Associations: Cases and Materials on Agency, Partnerships, and Corporations
(with Stephen Bainbridge and J. Mark Ramseyer).
6th ed.
Foundation Press (2006).
Policy Analysis of the Federal Income Tax: Text and Readings.
Foundation Press (1976).
Articles and Chapters
Martin v. Peyton: Rich Investors, Risky Investment, and the Line between Lenders and Undisclosed Partners, in
Corporate Law Stories
(edited by Mark Ramseyer, Foundation Press, 2008).
Full Text
Economic Organization in the Construction Industry: A Case Study of Colloborative Production Under High Uncertainty (with G. Mitu Gulati),
UCLA School of Law Working Paper Series, Law & Economics
(Aug. 22, 2003).
Full Text
When a Workers’ Cooperative Works: The Case of Kerala Dinesh Beedi (with G. Mitu Gulati and T.M. Thomas Isaac),
49
UCLA Law Review
1417-54
(2002).
Full Text
Compaq v. Commissioner – Where is the Tax Arbitrage? (with Kirk J. Stark),
12
Tax Notes International
1353-59
(2002).
Abstract
Connected Contracts (with G. Mitu Gulati and Eric M. Zolt),
47
UCLA Law Review
887-948
(2000).
Full Text
Investment Alternatives and Tax Vehicles: Accumulations and Payouts Compared, 78
Tax Notes
1707-12
(1998).
High-yield (“Junk”) Bonds as Investments and as Financial Tools, 19
Cardozo Law Review
505-10
(1997).
Abstract
Business Form, Limited Liability, and Tax Regimes: Lurching Toward a Coherent Outcome? (with Eric M. Zolt),
66
University of Colorado Law Review
1001-41
(1995).
Tailor to the Emperor with No Clothes: The Supreme Court’s Tax Rules for Deposits and Advance Payments, 41
UCLA Law Review
1685-735
(1994).
The Call Provision of Corporate Bonds: A Standard Form in Need of Change (with C. David Anderson and Kathleen McGuinness),
18
Journal of Corporation Law
653-96
(1993).
Bondholder Coercion: The Problem of Constrained Choice in Debt Tender Offers and Recapitalizations (with John C. Coffee, Jr.),
58
University of Chicago Law Review
1207-73
(1991).
Tax Effects of Nonpayment of Child Support, 45
Tax Law Review
259-82
(1990).
Accurate Taxation of Long-Term Debt: Taking into Account the Term Structure of Interest (with Joseph Bankman),
44
Tax Law Review
335-48
(1989).
Tax Accounting for Future Obligations: Basic Principles Revised (with Daniel I. Halperin),
38
Tax Notes
831-36
(1988).
Tax Accounting for Future Obligations: Once More (with Daniel I. Halperin),
39
Tax Notes
266
(1988).
Tax Accounting for Future Obligations: Basic Principles (with Daniel I. Halperin),
36
Tax Notes
623-34
(1987).
The Put-Up-Or-Shut-Up Strategy in Business Negotiations, 17
UC Davis Law Review
341-58
(1983).
The Modern Business Organization: Bargaining under Constraints, 91
Yale Law Journal
1521-64
(1982).
Timing in Personal Taxation, 6
Journal of Legal Studies
461-81
(1977).
The Convertible Bond: A Peculiar Package, 123
University of Pennsylvania Law Review
547-73
(1975).
The Definition of “Income” under a Negative Income Tax, 2
Florida State University Law Review
449-87
(1974).
Tax Deductions for Family Care Expenses, 14
Boston College Industrial and Commercial Law Review
917-41
(1973).
Income Taxation and Legal Entities, 20
UCLA Law Review
13-74
(1972).
Discussion Paper, in
Problems in Choosing Family Unit Rules for a Negative Income Tax
(Univ. of Wisconsin, Institute for Research on Poverty, 1970).
Familial Relationships and Economic Well-Being: Family Unit Rules for a Negative Income Tax, 8
Harvard Journal on Legislation
361-405
(1970).
A Model Statute Reflecting the Recommendation of the President’s Commission on Income Maintenance Programs (with Joel F. Handler),
in
The President’s Commission on Income Maintenance, Technical Studies
293-316
(GPO, 1970).
The Negative Income Tax: Accounting Problems and a Proposed Solution (with Michael R. Asimow),
8
Harvard Journal on Legislation
1-31
(1970).
Income Taxation and Commuting Expenses: Tax Policy and the Need for Nonsimplistic Analysis of “Simple” Problems, 54
Cornell Law Review
871-96
(1969).
The Deductibility of Transportation Expenses of a Combination Business and Pleasure Trip: A Conceptual Analysis, 18
Stanford Law Review
1099-118
(1968).
Some Basic Problems of Negative Income Taxation, 1966
Wisconsin Law Review
776-800
(1966).
The Incidence of the Corporation Income Tax: A Lawyer’s View of a Problem in Economics, 1965
Wisconsin Law Review
576-605
(1965).
Income Averaging for Tax Purposes: Sources of a Statutory Solution (with Edward A. Wiegner),
60
Northwestern University Law Review
147-73
(1965).
Federal Income Tax Reform: A Reaction to Professor Blum’s Twenty Questions, 42
Taxes
175-79
(1964).
A Proposal to Simplify the Income Tax Rate Structure, 1964
Wisconsin Law Review
539-48
(1964).
An Enigma in the Federal Income Tax: The Meaning of the Word “Gift”, 48
Minnesota Law Review
215-63
(1963).
Borrowing to Finance Tax-Favored Investments, 1962
Wisconsin Law Review
608-36
(1962).
Book Review, 29
University of Chicago Law Review
423-31
(1962).
Reviewing
The Ideologies of Taxation, by Louis Eisenstein; and
Federal Tax Reform: The Issues and a Program, by Dan Throop Smith.
The Defense of Privilege in Defamation Suits Against Government Executive Officials (with Joel F. Handler),
74
Harvard Law Review
44-79
(1960).