Research Archives

Tax Reform Structure

• Identifying tax losses entitled to full loss offsets in a business profits tax under the Domar-Musgrave risk model, 24 Australian Tax Forum 77-88 (2009).
• Pensées on Integration: Where's the Reform? 27 State Tax Notes 971-973 (March 17, 2003).
• Vietnam Report (1996) (McIntyre mission to Vietnam for reform of individual and corporate income tax).
• Uncharted Behavioral Responses to a Capital Gains Rate Cut, 46/12 Tax Notes, March 19, 1990, at 1461; reprinted in The Capital Gains Controversy: A Tax Analysts Reader (J.A. Hoerner, ed.) (1992), at 275.
• The Taxation of Capital Gains in Selected Countries, (Parts I, II, and III) 1 Tax Notes Int’l 367-370, 491-494, 600-602 (September, November, & December 1989) (summaries of capital gains rules in Australia, Belgium, Canada, France, India, Japan, the Netherlands, New Zealand, Switzerland, the United Kingdom, and the United States).
• Readings in Federal Taxation (Second Edition), Foundation Press, Mineola, N.Y., 1983 (with Frank Sander and David Westfall).
• Pensées on Integration: Where's the Reform? 5 Tax Notes 11-12 (September 5, 1977).
• Transition Rules: Learning to Live with Tax Reform, 4 Tax Notes 7-13 (August 30, 1976), including Letters to Editor.
• Improving the Legislative Process: Cutoff Dates for Tax Benefits, Tax Notes June 16, 1975, pp. 5.
• Institutionalizing the Process Of Tax Reform: A Comparative Analysis, Harvard Law School International Tax Program and International Bureau of Fiscal Documentation (1975) (with Oliver Oldman).
• Institutionalizing the Process of Tax Reform, 15 Harvard International Law Journal 399 (1974) (with Oliver Oldman). A prior version of this article was published in Report for Mexico, D.F., OEA / Serv. K / xx. 3 (English and Spanish). A Hebrew edition appeared in Vol. 8, No. 30 Quarterly Tax Journal (Jerusalem).