Books:
War,
Revenue, and State Building: Financing the Development of
the
American State
(Ithaca: Cornell University Press, 2009)
[reviews]
Refinancing
America: The Republican Antitax Agenda
(Albany: State University of New York Press, 2003) [reviews]
The
Failure of U.S. Tax Policy: Revenue and Politics (University Park: Penn State Press, 1996) [reviews]
Book
Chapters:
Constitutional
Interpretation from Two Perspectives: Canada and the United States, in
Liberal
Constitutionalism in Canada and the United States, Stephen L. Newman,
editor (State University of New York Press, 2004), 35–62.
Is
There Progress In Tax Policy? in
30th Anniversary Issue of Tax
Notes (Tax Analysts: December 9, 2002), 69–80.
The Politics of
Taxation, in
Handbook of Government Budgeting, Roy T. Meyers, editor
(Josses-Bass Publishers, 1999), 332–54.
Academic
Articles:
Same-Sex Marriage and Conflict of Law, Georgetown Journal of
Law & Public Policy, vol. 13, issue 2 (Summer 2015),
forthcoming.
Northwestern Football Players Throw "Hail
Mary" but the NLRB Punts, (with Daniel V. Johns),
15
Virginia Sports
& Entertainment Law Journal
74-106
(Fall 2015).
The First National Income Tax, 1861–1872,
67 The Tax Lawyer 311 (Winter
2014).
Origins of the Modern Income Tax, 1894–1913,
66 The Tax Lawyer 295–330 (Winter
2013).
Arenas of Federal Tax
Policy,
135 Tax Notes 1499–1514 (June 18, 2012).
Revenge of the 80th
Congress, 129 Tax Notes 819–826
(November 15, 2010).
Graduate Students, Unions, and
Brown University,
(with Daniel V. Johns) 20 The Labor Lawyer
243
(Fall 2004).
Tax Professionals Behaving Badly, (with J. Soled) 104
Tax Notes
210 (October 11, 2004).
Republican
Antitax Policy, 90 Tax Notes 289
(April 9, 2001).
Tax Policy in the 1990s: On The Road to
Nowhere, 85 Tax
Notes 1675 (December 27, 1999).
PAYGO and the Politics of the
Surplus, 82 Tax Notes 1035 (February 15, 1999).
Tax Treatment of Environmental
Transactions, 52 The Tax Lawyer 81 (Fall 1998); reprinted in
Environmental
Corporate Counsel Report, Vol. 5, No. 12, March 1999.
New Law Excludes Gain on Sale of
Residence,
26 Taxation for Lawyers 144 (November/December 1997); reprinted
in 59 Taxation for Accountants 188 (October 1997).
Gross Revenue From Gambling: Some Unintended
Consequences, 76 Tax Notes 1455
(September 15, 1997).
Amortization of Intangible Assets In A Business
Acquisition, 26 Taxation for Lawyers 22 (July/Aug 1997); reprinted
in 58 Taxation for Accountants
336 (June 1997) and
Tax
Ideas (July 1997).
Revenge of the
Muckrakers, 74 Tax Notes 255 (April 14, 1997).
The Campaign for Radical Tax Reform: Round
Two, 74 Tax Notes 957 (February 17, 1997).
The Failure of U.S. Tax Policy, 72 Tax Notes 341 (October 21, 1996).
Corrections to Sections 1034 and 121: Victims of the Balanced
Budget, 70 Tax Notes
589 (January 29, 1996).
New Dynamics of Tax
Policy? 12 American Journal of Tax Policy 61 (Spring 1995).
Section 108 Excluded COD Income: Are
"Windfall" Basis Adjustments
Allowed? 75 Tax Adviser
259 (May 1995); reprinted in
68 Tax Notes 487 (July 24, 1995).
The Flat Tax: A Dissenting
View, 67 Tax Notes 1253 (May 22, 1995).
Consumption Taxes, Flat Taxes, And Other Tax
Fantasies, 66 Tax Notes 577
(January 23, 1995).
Farewell
To Tax Reform: 1993 Tax Act in Historical Perspective, 64
Tax
Notes 1081 (August 22, 1994), reprinted in
Selected Readings on Tax Policy: 25 Years of Tax Notes (Arlington,
VA.: Tax Analysts, 1997).
Tax
Complexity, Reform, and the Illusions of Tax Simplification, 2
George
Mason Independent Law Review 319
(Summer 1994), reprinted in
65 Tax Notes 1717 (December 26, 1994).
Use
of Limited Liability Companies for Conducting Business in Pennsylvania,
LXIV Pennsylvania Bar Association
Quarterly 142 (July 1993).
ERISA
Plans and IRAs in Bankruptcy Under Pennsylvania Law, LXIV
Pennsylvania Bar Association Quarterly 47 (January 1993).
Penalties For Tax Fraud Against A Corporation, 72
Tax Adviser 464 (July 1992).
Tax
Reform: The 1980s in Perspective, 46
Tax
Law Review 489 (Summer 1991).
IRC
Section 460: Long-Term Construction Contract Issues, 68
TAXES 30 (January 1990).
Obligations
to Correct Errors on Returns, 72
Journal
of Taxation 90 (February 1990).
Qualifying
For Nonrecognition on Transfers Between Spouses,
17 Taxation for Lawyers 292 (March/April 1989);
reprinted in 42
Taxation
for Accountants 332 (June 1989).
Constitutional
Interpretation as Political Choice, 48
University
of Pittsburgh Law Review 989 (Summer 1987).
Unraveling
the Constitution, 24
Society
56 (January/February 1987).
The
Elusive Freud, 71
The
Psychoanalytic Review 517 (Winter 1984).
Whither
Liberalism?
XVII Polity 192 (Fall 1984).
The
Politics of Self-Fulfillment, 1
Black
on White 36 (Fall 1982).
General
Articles:
Tax Reform: Trump Style, Sunday News Journal
(Wilmington, DE), February 26, 2017.
Legal Arguments Over Same-Sex Marriage Are Tangled,
Sunday News Journal
(Wilmington, DE), January 24, 2015.
Is Delaware a Tax Haven? Maybe Sunday News Journal
(Wilmington, DE), July 13, 2014.
Tax Reform?
Please, Not Again, Sunday News Journal
(Wilmington, DE), June 22, 2014.
Should College Sports Players Unionize? (with Daniel V. Johns) Sunday News Journal
(Wilmington, DE), March 16,
2014, A33.
Delaware: Tax Haven or Scapegoat?
66
State Tax Notes
53–56
(October 7, 2013).
Wish the Income Tax a Happy 100th Birthday!
Sunday News Journal
(Wilmington, DE), February 3,
2013, A17.
Tax Reform Cometh!
107 Tax
Notes 1435
(June 13, 2005).
Tax Provisions That Expire,
The News Journal (Wilmington, DE), Sunday, July 6, 2003, A9.
Blessing
Sham Shelters, Legal Affairs,
July/August 2002, 20.
Easy
Money: Corporate Tax Shelters,
The News Journal
(Wilmington, DE), Sunday, June 3, 2001, A13.
It’s
Alive: The GOP’s Plan to End the Estate Tax,
The
American Prospect, July 31, 2000, 29.
Forget
Marriage Penalty Relief! The
News Journal (Wilmington, DE), Sunday, March 5, 2000, E1.
Beware
of Pols Bearing Surplus,
The News
Journal (Wilmington, DE), Sunday, September 5, 1999, H1.
Estate
Tax Burdens, The News Journal
(Wilmington, DE), Sunday, July 23, 1999, A15.
Time
to Repeal the Federal Estate Tax?
Trust
& Investments, September/October 1998, 52.
Client
Protection Forum Compares American and Canadian Systems,
The
Professional Lawyer, Vol. 9, 1998, 18.
New
Tax Treatment for Home Sales,
The
Legal Intelligencer, October 30, 1997, 6.
FASITs:
Entity of Choice for Securitization of Debt,
The Legal Intelligencer, February 3, 1997, 11.
What
the New Law Means for S Corporations,
Business
Philadelphia, February 1997, 14.
Sizing Up the Flat Tax,
The News Journal
(Wilmington, DE), Sunday, February 18, 1996, J1.
Flatliners:
The GOP’s Flat Tax Obsession,
The
New Republic, September 18 & 25, 1995, 18.
Film and the Political, News for Teachers of Political Science
(APSA), No. 37, Spring 1983, 8.
Book Reviews:
Making the Modern American Fiscal State: Law, Politics, and the Rise
of Progressive Taxation, 1877–1929,
by Ajay K. Mehrotra, in Journal of the American Taxation Association (JATA),
vol. 39, no. 1 (Spring 2017): 99–103.
Response to Robert Higgs in
Journal of Policy History, vol.
22 no. 4, forthcoming fall 2010.
A Government Out of Sight: The Mystery of National Authority in
Nineteenth-Century America, by Brian Balogh, in
The Forum:
A Journal of Applied Research in Contemporary Politics
(Berkeley Electronic Press), forthcoming fall 2010.
The
Permanent Tax Revolt: How the Property Tax Transformed American
Politics,
by Isaac William Martin, and
After the Tax Revolt:
California’s Proposition 13 Turns 30, edited by Jack Citrin
and Isaac William Martin, in Perspectives on Politics,
vol. 8, No. 2 (June 2010), 683.
War and Taxes, by Steven Bank, Kirk Stark, and Joseph
Thorndike, in Journal of the American Taxation Association,
Vol. 31, No. 2 (Fall 2009), 114.
Toward Fundamental Tax Reform, edited by Alan J. Auerbach and Kevin A. Hassett,
in 107 Tax Notes 1717 (June 27, 2005).
Contemporary U.S. Tax Policy, by C. Eugene Steuerle, in 104
Tax Notes 309
(July 19, 2004).
Perfectly
Legal: The Covert Plan to Rig Our Tax System, by David Cay Johnson, in
102 Tax
Notes 795 (February 9, 2004).
The
Great American Tax Dodge,
by Donald L. Barlett and James B. Steele, in 88
Tax
Notes 1669 (September 25, 2000).
The
Decline [and Fall?] of the Income Tax,
by Michael J. Graetz, in THE ANNALS
of
The American Academy of Political and Social Science, Vol. 556, March 1998,
228.
Are
We To Be A Nation?
by R. Bernstein, in
Journal of the
American Bar Association, Vol. 73, Sept. 1, 1987.
Citizenship
Without Consent, by P.
Schuck and R. Smith, and
Without
Justice for All, by E. Hull, in
American
Political Science Review, Vol. 80, No. 3, September 1986.
Dilemmas
of Pluralist Democracy,
by Robert Dahl, and
Participatory
Pluralism, by Marvin Olsen, in
Teaching
Political Science, Vol. 11, No. 2, Winter 1983.
Post-Conservative
America, by Kevin P.
Phillips, in Society, Vol. 20,
July 1983.
Woodrow
Wilson: A Psychological Biography,
by E. Weinstein, in
Presidential
Studies Quarterly, Vol. XIII, No. 1, Winter 1983.
The
Two Worlds of Liberalism,
by Eldon J. Eisenach, in
American Political
Science Review, Vol. 76, No. 2, June 1982.
Lyndon:
An Oral Biography, by
M. Miller, in Presidential Studies
Quarterly, Vol. XI, No. 4, Fall 1981.
Hobbes
and Narcissism, by J. Glass, in
Political
Theory, Vol. 9, No. 2, May 1981.
Ph.D.
Dissertation:
Human Nature and Theory: The Political Dimensions of Freudian
Psychology (Cornell University, 1980).
Last updated:
4/5/17
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