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Research Archives

Note: I'm adding older writings of mine here, little by little.

Interest Deduction

The Deduction of Interest Payments in an Ideal Tax on Realized Business Profits, Chapter 11, pp. 385-406, in John G. Head and Richard Krever, Eds., Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave, Kluwer Law International (2009).
Hunt-Wesson and the Continuing Problem of Tax Arbitrage, 6 The State and Local Tax Lawyer 57-87 (2001). Summary.
Constitutional Limitations on State Power to Combat Tax Arbitrage: An Evaluation of the Hunt-Wesson Case, 18/1 State Tax Notes 51-64 (January 3, 2000).
Tracing Rules and the Deduction for Interest Payments: A Justification for Tracing and a Critique of U.S. Tracing Rules, 39 Wayne Law Review 67-120 (1992).
Algebraic Expressions of Haig/Simons Income, Haig/Simons Consumption and Realized Income, 30 Wayne Law Review 1087-1091(1984).
An Inquiry into the Special Status of Interest Payments, 1981/5 Duke Law Journal 765-810 (1981).

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