Selected Publications




Books

The Individual Tax Base: Cases, Problems and Policies in Federal Taxation (2002) (with L. Malman, L. Solomon, and J. Hesch) (West Publishing) (and updates 2003, 2004 and 2005).

Articles

  • Why Endowment Taxation is Unjust, (January 28, 2007) Fordham Legal Studies Research Paper No. 959710
  • Introduction to Nonprofit Law, Economic Challenges, and the Future of Charity, 76 Fordham L. Rev. (forthcoming 2007)
  • Resisting the Corporatization of Nonprofit Governance: Transforming Obedience Into Fidelity, 76 Fordham L. Rev. (forthcoming 2007)
  • Encouraging Corporate Charity 26 Va. Tax. Rev. 125 (2006)
  • Sustaining Progressivity in the Budget Process, 45 B.C. L. Rev. 1259 (2004)
  • What is Happening to the Tax Expenditure Budget?, 104 Tax Notes 763 (2004)
  • Theories of Distributive Justice and Limitations on Taxation: What Rawls Demands from Tax Systems, 72 Fordham L. Rev. 1991 (2004)
  • Tax Expenditure Analysis and Constitutional Decisions, 50 Hastings L. J. 407 (1999)
  • Theories of the Corporation and the Tax Treatment of Corporate Philanthropy 41 NYLS L. Rev. 835 (1997)
  • Nonrecourse Debt Revisited, Restructured and Redefined 51 Tax L. Rev. 301 (1995) (actual date of publication 1997)
  • Selected works available at http://ssrn.com/author=223350