Family Taxation
- Robert S. McIntyre and Michael J. McIntyre, "Fixing the 'Marriage Penalty' Problem," 33 Valparaiso University Law Review 907-946 (1999).
- "Post-Marriage Income Splitting Through the Deduction for Alimony Payments: A Reply to Professor Schoettle on Lunding v. New York," 13/25 State Tax Notes 1631-1639 (Dec. 22, 1997) (with Richard D. Pomp).
- Implications of Family Sharing for the Design of an Ideal Personal Tax System, in Chapter 6 of The Personal Income Tax: Phoenix from the Ashes.
Richard Bird and Sijbren Cnossen, editors, Amsterdam: North-Holland (1990).
- Marital Income Splitting in the
Modern World: Lessons for
Australia from the American
Experience, in Chapter 1 of Tax Units
and the Tax Rate Scale. John G. Head and Richard Krever, Editors, Australian Tax Research Foundation (1996).
- Federal Tax Reform: A Family Perspective, The Finance Project, Washington, D. C. (1996) (with C. Eugene Steuerle).
- "Fairness to Family Members Under Current Tax Reform Proposals," 4 American Journal of Tax Policy 155-192 (1985), reprinted in revised form in Tax Notes May 19, 1986, pp. 713-24.
- Tax Justice for Family Members After New York Tax Reform," 51 Albany Law Review 789-816 (1988).
- "Tax Consequences of Family Sharing Practices Under New York Law: A Critique and a Proposal for Reform," 49 Albany Law Review 275-351 (1985).
- "Individual Filing in the Personal Income Tax: Prolegomena to Future Discussion," 58/3 North Carolina Law Review 469-489 (1980).
- "Treatment of the Family," Chapter 6 of Comprehensive Income Taxation (Joseph Pechman, ed.), Brookings Institution, Washington, D.C., 1977 (with Oliver Oldman).
- Taxation of the Family in a Comprehensive and Simplified Income Tax, 90 Harvard Law
Review 1573-1630 (1977) (with Oliver Oldman).
