"Avoiding tax avoidance: the primacy of Part IVA" (FCA)
|
[2004] FedJSchol 11
|
Sackville, Justice Ronald
|
Australia
|
circa 2004
|
AustLII
|
|
|
"Choice Complexity in Tax Benefits for Higher Education"
|
(2002) 55 National Tax Journal 509
|
National Tax Journal
|
United States
|
circa 2002
|
|
|
1
|
"If Taxpayers Can't Be Fooled, Maybe Congress Can: A Public Choice Perspective on the Tax Transition Debate"
|
(2000) 67 University of Chicago Law Review 1507
|
University of Chicago Law Review
|
United States
|
circa 2000
|
HeinOnline / LexisNexis
|
|
1
|
"How Families View and Use the Eitc: Advance Payment versus Lump Sum Delivery"
|
(2000) 53 National Tax Journal 1245
|
National Tax Journal
|
United States
|
circa 2000
|
|
|
1
|
"The Effects of the Earned Income Credit on the Seasonality of Household Expenditures"
|
(2000) 53 National Tax Journal 1211
|
National Tax Journal
|
United States
|
circa 2000
|
|
|
1
|
"The Eitc: Expectation, Knowledge, Use, and Economic and Social Mobility"
|
(2000) 53 National Tax Journal 1187
|
National Tax Journal
|
United States
|
circa 2000
|
|
|
1
|
"Who are the Ineligible Eitc Recipients?"
|
(2000) 53 National Tax Journal 1165
|
National Tax Journal
|
United States
|
circa 2000
|
|
|
1
|
"Eitc Noncompliance: The Determinants of the Misreporting of Children"
|
(2000) 53 National Tax Journal 1135
|
National Tax Journal
|
United States
|
circa 2000
|
|
|
1
|
"Measuring the Effect of the Eitc on Marriage Penalties and Bonuses"
|
(2000) 53 National Tax Journal 1107
|
National Tax Journal
|
United States
|
circa 2000
|
|
|
1
|
"The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements"
|
(2000) 53 National Tax Journal 1063
|
National Tax Journal
|
United States
|
circa 2000
|
|
|
1
|
"The Collision of Tax and Welfare Politics: The Political History of the Earned Income Tax Credit, 1969-99"
|
(2000) 53 National Tax Journal 983
|
National Tax Journal
|
United States
|
circa 2000
|
|
|
1
|
"Tax Cuts or Spending--Does it Make a Difference?"
|
(2000) 53 National Tax Journal 361
|
National Tax Journal
|
United States
|
circa 2000
|
|
|
1
|
"Formal and Real Authority in Organizations"
|
(1997) 105 Journal of Political Economy 1
|
Journal of Political Economy
|
United States
|
circa 1997
|
|
|
3
|
"Tax Expenditures: A Reassessment"
|
[1988] Duke Law Journal 1155
|
Duke Law Journal
|
United States
|
circa 1988
|
HeinOnline / LexisNexis
|
|
4
|
"On the Accelerating Rate and Decreasing Durability of Tax Reform"
|
(1987) 71 Minnesota Law Review 913
|
Minnesota Law Review
|
United States
|
circa 1987
|
HeinOnline / LexisNexis
|
|
1
|
"Equity, Efficiency, and the Tax Reform Act of 1986"
|
(1987) 55 Fordham Law Review 395
|
Fordham Law Review
|
United States
|
circa 1987
|
HeinOnline / LexisNexis
|
|
1
|
"Efficiency and Income Taxes: The Rehabilitation of Tax Incentives"
|
(1986) 64 Texas Law Review 973
|
Texas Law Review
|
United States
|
circa 1986
|
HeinOnline / LexisNexis
|
|
2
|
"The Optimal Precision of Administrative Rules"
|
(1983) 93 Yale Law Journal 65
|
Yale Law Journal
|
United States
|
circa 1983
|
HeinOnline / Westlaw
|
|
15
|
"Economies of Scope"
|
(1981) 71 American Economic Review 268
|
American Economic Review
|
United States
|
circa 1981
|
|
|
1
|
"A Solution to the Problem of Defining a Tax Expenditure"
|
(1980) 14 UC Davis Law Review 79
|
U.C. Davis Law Review
|
United States
|
circa 1980
|
HeinOnline / LexisNexis
|
|
2
|
"Accelerated Depreciation – Tax Expenditure or Proper Allowance for Measuring Net Income?"
|
(1979) 78 Michigan Law Review 1
|
Michigan Law Review
|
United States
|
circa 1979
|
HeinOnline / LexisNexis
|
|
2
|
"The Tax Expenditure Concept and the ‘ Budget Reform Act of 1974 ’"
|
(1976) 17 Boston College Industrial and Commercial Law Review 679
|
Boston College Industrial and Commercial Law Review
|
United States
|
circa 1976
|
|
|
2
|
"Book Review"
|
(1975) 1 Journal of Corporate Taxation 486
|
Journal of Corporate Taxation
|
United States
|
circa 1975
|
|
|
2
|
"An Economic Analysis of Legal Rulemaking"
|
(1974) 3 Journal of Legal Studies 257
|
Journal of Legal Studies
|
United States
|
circa 1974
|
HeinOnline / Westlaw
|
|
15
|
"Personal Deductions in an Ideal Income Tax"
|
(1972) 86 Harvard Law Review 309
|
Harvard Law Review
|
United States
|
circa 1972
|
HeinOnline / LexisNexis
|
|
5
|
"Production, Information Costs, and Economic Organization"
|
(1972) 62 American Economic Review 777
|
American Economic Review
|
United States
|
circa 1972
|
|
|
16
|
"The Tax Expenditure Budget – A Reply to Professors Surrey and Hellmuth"
|
(1971) 22 National Tax Journal 538
|
National Tax Journal
|
United States
|
circa 1971
|
|
|
2
|
"The Tax Expenditure Budget – Response to Professor Bittker"
|
(1971) 22 National Tax Journal 528
|
National Tax Journal
|
United States
|
circa 1971
|
|
|
2
|
"Personal Deductions Revisited: Why They Fit Poorly in an Ideal Income Tax and Why They Fit Worse in a Far from Ideal World"
|
(1970) 31 Stanford Law Review 831
|
Stanford Law Review
|
United States
|
circa 1970
|
HeinOnline / LexisNexis
|
|
2
|
"Comprehensive Income Taxation: A Response"
|
(1968) 81 Harvard Law Review 1032
|
Harvard Law Review
|
United States
|
circa 1968
|
HeinOnline / LexisNexis
|
|
1
|
"More on Boris Bittker and the Comprehensive Tax Base: The Practicalities of Tax Reform and the ABA's CSTR"
|
(1968) 81 Harvard Law Review 1016
|
Harvard Law Review
|
United States
|
circa 1968
|
HeinOnline / LexisNexis
|
|
1
|
"Comprehensive Income Taxation: A Comment"
|
(1967) 81 Harvard Law Review 63
|
Harvard Law Review
|
United States
|
circa 1967
|
HeinOnline / LexisNexis
|
|
1
|
"In Defense of an Income Concept"
|
(1967) 81 Harvard Law Review 44
|
Harvard Law Review
|
United States
|
circa 1967
|
HeinOnline / LexisNexis
|
|
2
|
"Comprehensive Tax Base As a Goal of Income Tax Reform, A"
|
(1967) 80 Harvard Law Review 925
|
Harvard Law Review
|
United States
|
circa 1967
|
HeinOnline / LexisNexis
|
|
6
|
"Is a Negative Income Tax Practical?"
|
(1967) 77 Yale Law Journal 1
|
Yale Law Journal
|
United States
|
circa 1967
|
HeinOnline / Westlaw
|
|
2
|
"The Problem of Social Cost"
|
(1960) 3 Journal of Law and Economics 1
|
Journal of Law and Economics
|
United States
|
circa 1960
|
HeinOnline
|
|
100
|
"Congress and the Tax Lobbyist--How Special Tax Provisions Get Enacted, The"
|
(1957) 70 Harvard Law Review 1145
|
Harvard Law Review
|
United States
|
circa 1957
|
HeinOnline / LexisNexis
|
|
6
|
"Pressure Groups and the Revenue Code: A Requiem in Honor of the Departing Uniformity of the Tax Laws"
|
(1955) 68 Harvard Law Review 745
|
Harvard Law Review
|
United States
|
circa 1955
|
HeinOnline / LexisNexis
|
|
1
|
"The Division of Labor is Ltd by the Extent of the Market"
|
(1951) 59 Journal of Political Economy 185
|
Journal of Political Economy
|
United States
|
circa 1951
|
|
|
2
|
208 Idaho 209
|
208 Idaho 209
|
|
United States - Idaho
|
circa 1955
|
|
|
9
|
119 Idaho 120
|
119 Idaho 120
|
|
United States - Idaho
|
circa 1955
|
|
|
24
|
109 Quarterly Journal of Economics 809
|
109 Quarterly Journal of Economics 809
|
Quarterly Journal of Economics
|
United States
|
circa 1955
|
|
|
1
|
"Hierarchies and the Organization of Knowledge in Production,"
|
108 Journal of Political Economy 874
|
Journal of Political Economy
|
United States
|
circa 1955
|
|
|
2
|
Murphy, The Division of Labor, Coordination Costs, and Knowledge
|
107 Quarterly Journal of Economics 1137
|
Quarterly Journal of Economics
|
United States
|
|
|
|
1
|
Gucci Gulch: A Procedural Defense of Tax Expenditures and Tax Institutions
|
102 Yale Law Journal 1165
|
Yale Law Journal
|
United States
|
|
HeinOnline / Westlaw
|
|
2
|
96 Michigan Law Review 2156
|
96 Michigan Law Review 2156
|
Michigan Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
2
|
95 Columbia Law Review 609
|
95 Columbia Law Review 609
|
Columbia Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|
Guillermo A Calvo & Stanislaw Wellisz, Supervision, Loss of Control, and the Optimum Size of the Firm
|
86 Journal of Political Economy 943
|
Journal of Political Economy
|
United States
|
|
|
|
1
|
86 American Economic Review 347
|
86 American Economic Review 347
|
American Economic Review
|
United States
|
|
|
|
1
|
Stephen Coate, Altruism, the Samaritan's Dilemma, and Government Transfer Policy
|
85 American Economic Review 46
|
American Economic Review
|
United States
|
|
|
|
1
|
84 Tax Notes 1191
|
84 Tax Notes 1191
|
Tax Notes
|
United States
|
|
|
|
1
|
Kind: Why They Can Be Efficient and Nonpaternalistic
|
81 American Economic Review 1345
|
American Economic Review
|
United States
|
|
|
|
1
|
Timothy Besley & Stephen Coate, Public Provision of Private Goods and the Redistribution of Income
|
81 American Economic Review 979
|
American Economic Review
|
United States
|
|
|
|
1
|
80 Virginia Law Review 1477
|
80 Virginia Law Review 1477
|
Virginia Law Review
|
United States
|
|
LexisNexis
|
|
1
|
79 American Economic Review 1196
|
79 American Economic Review 1196
|
American Economic Review
|
United States
|
|
|
|
1
|
79 American Economic Review 177
|
79 American Economic Review 177
|
American Economic Review
|
United States
|
|
|
|
1
|
78 Yale Law Journal 388
|
78 Yale Law Journal 388
|
Yale Law Journal
|
United States
|
|
HeinOnline / Westlaw
|
|
1
|
Charles Blackorby & David Donaldson, Cash Versus Kind, Self-Selection, and Efficient Transfers
|
78 American Economic Review 691
|
American Economic Review
|
United States
|
|
|
|
1
|
Vertical Information Structure of the Firm
|
76 American Economic Review 971
|
American Economic Review
|
United States
|
|
|
|
1
|
Oliver E Williamson, Hierarchical Control and Optimum Firm Size
|
75 Journal of Political Economy 123
|
Journal of Political Economy
|
United States
|
|
|
|
1
|
R Joseph Monsen, Jr & Anthony Downs, A Theory of Large Managerial Firms
|
73 Journal of Political Economy 221
|
Journal of Political Economy
|
United States
|
|
|
|
1
|
Robert Moffitt, An Economic Model of Welfare Stigma
|
73 American Economic Review 1023
|
American Economic Review
|
United States
|
|
|
|
1
|
Optimal Taxation and Administrative Costs
|
69 American Economic Review 475
|
American Economic Review
|
United States
|
|
|
|
1
|
Applied to the Optimal Income Tax, Welfare Programs, and Manpower Planning
|
68 American Economic Review 8
|
American Economic Review
|
United States
|
|
|
|
2
|
66 North Carolina Law Review 315
|
66 North Carolina Law Review 315
|
North Carolina Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
2
|
Daniel Shaviro, The Minimum Wage, the Earned Income Tax Credit, and Optimal Subsidy Policy
|
64 University of Chicago Law Review 405
|
University of Chicago Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|
58 Columbia Law Review 815
|
58 Columbia Law Review 815
|
Columbia Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|
Edward Yorio, The Future of Tax Reform: A Rejoinder to Professor Zelinsky
|
55 Fordham Law Review 899
|
Fordham Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|
A Response to Professor Yorio and His Vision of the Future of the Internal Revenue Code
|
55 Fordham Law Review 885
|
Fordham Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|
Douglas A Kahn & Jeffrey S Lehman, Tax Expenditure Budgets: A Critical Review
|
54 Tax Notes 1661
|
Tax Notes
|
United States
|
|
|
|
1
|
John Karl Scholz, The Earned Income Tax Credit: Participation, Compliance, and Antipoverty Effectiveness
|
47 National Tax Journal 63
|
National Tax Journal
|
United States
|
|
|
|
1
|
46 National Tax Journal 527
|
46 National Tax Journal 527
|
National Tax Journal
|
United States
|
|
|
|
1
|
Charles E McLure, Jr , The Budget Process and Tax Simplification/Complication
|
45 Tax Law Review 25
|
Tax Law Review
|
United States
|
|
HeinOnline / Westlaw
|
|
1
|
41 Taxes The Tax Magazine 672
|
41 Taxes The Tax Magazine 672
|
Taxes: The Tax Magazine
|
United States
|
|
HeinOnline
|
|
1
|
Karla W Simon, The Budget Process and the Tax Law
|
40 Tax Notes 627
|
Tax Notes
|
United States
|
|
|
|
1
|
40 Hastings Law Journal 343
|
40 Hastings Law Journal 343
|
Hastings Law Journal
|
United States
|
|
HeinOnline / LexisNexis
|
|
2
|
Reynolds v Giuliani
|
35 FSupp 2d 331
|
|
United States
|
|
Westlaw
|
|
2
|
33 Public Administration Review 268
|
33 Public Administration Review 268
|
Public Administration Review
|
United States
|
|
|
|
1
|
Martin Landau, Redundancy, Rationality, and the Problem of Duplication and Overlap
|
29 Public Administration Review 346
|
Public Administration Review
|
United States
|
|
|
|
2
|
22 National Tax Journal 543
|
22 National Tax Journal 543
|
National Tax Journal
|
United States
|
|
|
|
2
|
"Accounting for Federal Tax Subsidies in the National Budget"
|
22 National Tax Journal 244
|
National Tax Journal
|
United States
|
|
|
|
4
|
Stanley S Surrey & Paul R McDaniel, The Tax Expenditure Concept: Current Developments and Emerging Issues
|
20 Boston College Law Review 225
|
Boston College Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|
16 National Tax Journal 63
|
16 National Tax Journal 63
|
National Tax Journal
|
United States
|
|
|
|
1
|
Louis Kaplow, Accuracy, Complexity, and the Income Tax
|
14 Journal of Law Economics and Organization 61
|
Journal of Law, Economics and Organization
|
United States
|
|
Westlaw
|
|
1
|
Tax Expenditure Concept
|
13 Tax Notes 1407
|
Tax Notes
|
United States
|
|
|
|
1
|
11 American Journal of Tax Policy 225
|
11 American Journal of Tax Policy 225
|
American Journal of Tax Policy
|
United States
|
|
HeinOnline / Westlaw
|
|
1
|
10 National Tax Journal 1
|
10 National Tax Journal 1
|
National Tax Journal
|
United States
|
|
|
|
1
|
Yoseph Edrey & Howard Abrams, Equitable Implementation of Tax Expenditures
|
9 Virginia Tax Review 109
|
Virginia Tax Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|
8 Tax Notes 659
|
8 Tax Notes 659
|
Tax Notes
|
United States
|
|
|
|
1
|
8 Tax Notes 619
|
8 Tax Notes 619
|
Tax Notes
|
United States
|
|
|
|
1
|
Michael R Asimow & William A Klein, The Negative Income Tax: Accounting Problems and a Proposed Solution
|
8 Harvard Journal on Legislation 1
|
Harvard Journal on Legislation
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|
5 American Journal of Tax Policy 1
|
5 American Journal of Tax Policy 1
|
American Journal of Tax Policy
|
United States
|
|
HeinOnline / Westlaw
|
|
1
|
2 Florida State University Law Review 449
|
2 Florida State University Law Review 449
|
Florida State University Law Review
|
United States
|
|
HeinOnline / Westlaw
|
|
1
|