Current Research

Articles, books, and book chapters

• Challenging the Status Quo: The Case for Combined Reporting, Tax Management Transfer Pricing Report, Vol. 20 No. 22, pp. 1165-1173 (March 22, 2012).
• Identifying the New International Standard for Effective Information Exchange
  (May 4, 2010), in Tax Treaties from a Legal and Economic Perspective,IBFD, sponsored by Austrian and International Tax Law, Vienna University of Economics and Business Adminstration.
  
• How to End the Charade of Information Exchange, 56 Tax Notes Int'l 255-268 (October 26, 2009), reprinted in 125 Tax Notes 695-707 (November 9, 2009).
• 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).
• 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).
• Michigan's New Apportioned Value Added Tax, 51 State Tax Notes 673-687 (March 2, 2009) (with Richard D. Pomp).
• A Program for International Tax Reform, 122 Tax Notes 1021 (Feb. 23, 2009) (bigger print version ).
• A Policy Analysis of Michigan's Mislabeled Gross Receipts Tax, 53 Wayne Law Review 1275-1319 (2007) (with Richard D. Pomp) (published Sept. 2008).
  • Abstract
• Comments on the OECD Proposal for Secret and Mandatory Arbitration of International Tax Disputes, 7 Florida Tax Review 622-647 (2006).
  • Abstract.
  • As submitted to OECD, March 24, 2006.
  • Letter referencing this article from Senators Byron L. Dorgan, Russ Feingold, and Carl Levin to Treasury Secretary John W. Snow, May 16, 2006.
• The Use of Combined Reporting by Nation States, in chapter 8, Arnold, Sasseville, & Zolt, eds. The Taxation of Business Profits Under Tax Treaties (2003). Summary. Revised and reprinted in 35 Tax Notes Int'l 917-948 (Sept. 6, 2004).

 

Congressional Testimony

• Testimony of Michael J. McIntyre and Robert S. McIntyre On the Proposed Income Tax Treaties with France, Malta, and New Zealand Before the U.S. Senate Committee on Foreign Relations, November 10, 2009.
• Testimony of Michael J. McIntyre and Robert S. McIntyre On Banking Secrecy Practices and Wealthy American Taxpayers Before the U.S. House Committee on Ways and Means Subcommittee on Select Revenue Measures, March 31, 2009.

 

Miscellaneous Shorter Pieces

• In Memorium: OLIVER OLDMAN, 122 Harvard Law Review 1285-1306 (2009), Essays by William P. Alford, Richard M. Bird, Michael J. McIntyre, Minoru Nakazato and J. Mark Ramseyer, Richard Pomp, and Eric M. Zolt. For my essay only (1291-95), please click here.
• Oliver Oldman, a Remembrance, 50 State Tax Notes 706, 52 Tax Notes Int'l 841, 121 Tax Notes 1320 (Dec. 15, 2008).
• Sydney Conference Honors Memory of Richard Musgrave
  51 Tax Notes Int'l 175-78 (July 14, 2008).
• Coming Soon --- A UN Code of Conduct on tax evasion?, 4/1 Tax Justice Focus (2008).
• Point & Counterpoint: Tax-Free Overtime Pay, Creating Tax Unfairness, Vol. 27, Number 1 ABA Tax Section News Quarterly 10-12 (Fall 2007).
• Raise Michigan's top income tax rate, Detroit Free Press, Friday, May 4, 2007.
• "What the U.S. really doesn't need is further tax cuts for the rich," The Ann Arbor News, Nov. 15, 2005, A6.
• The Case for Free Trade, Vol. 24, Number 2 ABA Tax Section News Quarterly 11-12 (Winter 2005).