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Tax Reform


100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States
Yale University Press, 2007

Death bya Thousand Cuts
Princeton University Press, February 2005

The U.S. Income Tax
W. W. Norton & Company, September 1999

The Decline (and Fall?) of the Income Tax
W. W. Norton & Company, 1997


Integration of the U.S. Corporate and Individual Income Taxes: The Treasury Department and AmericanLaw Institute Reports, (Tax Analysts, 1998) (with Alvin C. Warren)

Life Insurance Taxation: The Mutual vs. Stock Differential (Rosenfeld, Emmanuel Inc. 1986)


"Tax Policy Challenges," 35 Ohio Northern University Law Review, 1-36 (2009) PDF

"Tax Reform Unraveling," 21 Journal of Economic Perspectives, 69-90 (2007)

"Public Opinion and the Push to Repeal the Estate Tax," LIX National Tax Journal 439-462 (2006)(with Mayling Birney and Ian Shapiro)

"Taxes thatWork: A Simple American Plan," 59 Florida Law Review 1043-1062 (2006)

"Tax Reform," LIX Bulletin of the American Academy of Arts and Sciences 17-26 (2006) (with James Poterba)

"Edwin S. Cohen," 25 Virginia Tax Review 563 (2006)

"Tax Reform: Time for a Plan C?" in The Economists' Voice (December, 2005)

"Boris I. Bitker," 115 Yale Law Journal 739 (2006)

"100 Million Unnecessary Returns: A Fresh Start for the U.S. Tax System," 112 Yale Law Journal 261 (2002)

"Erwin Griswold's Tax Law-And Ours," Vol. 56, No. 1, The Tax Lawyer (2002)

"Integration of Corporate and Individual Income Taxes: An Introduction," 84 Tax Notes 1767-1777 (September 27, 1999) (with Alvin C. Warren, Jr.)

"Universal Savings Accounts: The Clinton IRA," 83 Tax Notes 1487 (June 7, 1999) (with Zoe Neuberger and Armando Gomez)

"Randolph W. Thrower Lecture: Your Tax Dollars at Work: Why U.S. Tax Law Needs to be Changed," 48 Emory Law Journal 849 (1999)

"Do You Really Want to Save the Code?" 50 The Tax Executive 181 (May-June, 1998)

"Current Flat Tax Proposals," 67 Tax Notes 1256 (May, 1995)

"Paint by Numbers Tax Lawmaking," 95 Columbia Law Review 609 (April, 1995)

Book Review: Edwin S. Cohen's, A Lawyer's LifeDeep in the Heart of Taxes, 65Tax Notes 1045 (November, 1994)

"The Decision by Nonfilers to Participate in Income Tax Amnesties," 13 International Review of Economics 271 (1993) (with Louis L. Wilde)

"Tax Policy at the Beginning of the Clinton Administration," 10 Yale Journal of Regulation, 561 (1993)

"Revisiting the Income vs. Consumption Tax Debate," 57 Tax Notes 1437 (December, 1992)

"State Income Tax Amnesties: Causes," 107 Quarterly Journal of Economics 1057, (1992) (with Jeffrey A. Dubin and Louis L. Wilde)

"The Demand for Tax Return Preparation Services," 74 Review of Economics and Statistics 75 (1992) (with Jeffrey A. Dubin, Louis L. Wilde and Michael A. Udell)

"The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986," Vol. XLIII, No. 4, National Tax Journal 395 (December 1990) (with Jeffrey A. Dubin and Louis L. Wilde)

"Corporate Integration Puzzles," Vol. XLIII, No. 3, National Tax Journal 307 (September 1990) (with Harvey S. Rosen and Geraldine Gerardi)

"The Changing Face of Tax Enforcement, 1978-1988," 43 The Tax Lawyer 893 (Summer 1990) (with Jeffrey A. Dubin and Louis L. Wilde)

"Tax Aspects of Leveraged Buyouts and Other Corporate Financial Restructurings," 42 Tax Notes (1989)

"Retirement Security and Tax Policies: A Reply," 137 University of Pennsylvania Law Review 1239 (1989)

"The Truth About Tax Reform," 40 University of Florida Law Review 617 (1988)

"The Troubled Marriage of Retirement Security and Tax Policies," 135 University of Pennsylvania Law Review 851 (1987)

"Are We a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance," 77 American Economic Review 240 (May 1987) (with Jeffrey A. Dubin and Louis L. Wilde)

"The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement," 2 Journal of Law, Economics and Organization 1 (1986) (with J. Reinganum and L. Wilde)

"Introduction to the Edwin S. Cohen Symposium: An Overview of Business Taxation," 5 Virginia Tax Review 577 (1986)

"Retroactivity Revisited," 98 Harvard Law Review 1820 (1985)

"Tax Reform 1985: The Quest for a Fairer, More Efficient and Simpler Income Tax," 3 Yale Law & Policy Review 5 (1985) (with Barbara McDowell)

"The Economics of Tax Compliance: Fact and Fantasy," 38 National Tax Journal 355 (1985) (with Louis L. Wilde)

"To Praise the Estate Tax, Not to Bury It," 93 Yale Law Journal 259 (1983)

"The 1982 Minimum Tax Amendments as a First Step in the Transition to a 'Flat-Rate' Tax," 56 Southern California Law Review 527 (1983)

"Implementing a Progressive Consumption Tax," 92 Harvard Law Review 1575 (1979)

"Dividend Relief Via Shareholder Credits: The Treatment of Tax Preferences," Vol. 7, Tax Notes 667 (December 11, 1979)

"Legal Transitions: The Case of Retroactivity in Income Tax Revision," 126 University of Pennsylvania Law Review 47 (1977); reprinted in part in "Retroactivity in Tax Revision; Efficiency and Fairness Considerations," 30 National Tax Journal 237 (1977)

"Assessing the Distributional Effects of Income Tax Revision: Some Lessons from Incidence Analysis," IV Journal of Legal Studies 351 (1975); reprinted in part in "Distributional Effects of Income Tax Revision: Reality May Differ From Appearance," Tax Notes, Vol. III, No. 48, p. 3 (1975)

"Transfer Tax Revision: Some Perspective," Vol. 4, Tax Notes No. 23, p. 13 (1976). (See also Panel Discussion before the Ways and Means Committee on Federal Estate and Gift Taxes, 94th Congress, 2d Session, at 1233-1309 (invited panelist) and Hearings before the Ways and Means Committee on General Tax Reform, 93d Congress, 1st Session, pt. 8 at 3363)

"Taxation of Unrealized Gains at Death -- An Evaluation of the Current Proposals," 59 Virginia Law Review 830 (1973)

"Tax Reform and the Crisis of Financing Higher Education," a Report of the Association of American Universities (1973) (co-author)

"Reflections on the Tax Legislative Process: Prelude to Reform," 58 Virginia Law Review 1389 (1972)


"A Plan to Junk the Income Tax", U.S. News& World Report (April, 2008); "Why Repeal the Estate Tax?", Los Angeles Times (February 2001), "Perspectives on the State of the Union; Cushioning the Risks for the Old and the Young; "Let's Revamp the Tax Code--but How?" Wall Street Journal (April 15, 1998), "Many Happy Returns--The 'User-friendly' Future of the IRS," Chicago Tribune (April 15, 1998), "Make April 15 Just Another Day," Los Angeles Times (November 10, 1997), "Taxes: What the Children Said," Washington Post (November 9, 1997), "What Gingrich Owes Us," New York Times, (January 8, 1997), "Players and Payers," New York Times, (February, 1994), (with James Tobin) New York Times, (June, 1994); "I Kept the Cookies," Washington Post, May, 1993 (also "Life with the Gift Unit," Yale Law Report, Spring 1993 and "By the Time the Cookies Got Back from the Gift Unit, They Were Stale," Hartford Courant, March 1993); "The Budget Battle Begins," Hartford Courant, (February 1993); "The Serious Business of Corporate Tax Revision," Tax Times (July 1987); "April 15, 1988," Tax Times (April 1987); "Too Little, Too Late," Tax Times (February 1987); "Tax and Spend; Spend and Spend," Tax Times (December 1986); "Of Tax Reform, Tax Compliance and Impossible Dreams," Tax Times (October 1986); "God Save This Honorable Court," Tax Times (September 1986); "Tax Reform: Conventional Wisdom's Repeal," Tax Times (July 1986). "Taxes, Etc.: The Games Lawyers Play," Los Angeles Times (June 22, 1982); "In Defense of the Income Tax: It Has Served America Well, but it Needs to be Made Fairer," Los Angeles Times (June 5, 1981); "Now's the Time to Simplify the Income Tax," Los Angeles Times (January 16, 1977); "Fundamental Tax Reform -- Congress Will Not Hear It," Los Angeles Times (April 16, 1976); "The Democrats' Tax Program," The Wall Street Journal (August 11, 1976)