Articles
BOOKS:
100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States
Yale University Press, 2007 
Uncharted Waters
National Academy of Social Insurance, April 2005 
Death by a Thousand Cuts
Princeton University Press, February 2005 
Foundations of International Income Taxation
Foundation Press, October 2003 
True Security: Rethinking American Social Insurance
Yale University Press, September 1999 
The U.S. Income Tax
W. W. Norton & Company, September 1999 
The Decline (and Fall?) of the Income Tax
W. W. Norton & Company, 1997
ARTICLES:
Tax Reform
Tax Reform Unraveling
Taxes that Work: A Simple American Plan
To the Point of No Returns
A Fair and Balanced Tax System for the 21st Century
100 Million Unnecessary Returns: A Fresh Start for the U.S. Tax System
The Economist: A promising alternative: Economics focus
Tax Reform: Time for a Plan C
Social Security
Reforming Social Security: A Practical Workable System of Personal Retirement Accounts (with Fred T. Goldberg Jr.)
International Taxation
"Income Tax Discrimination and the Political and Economic Integration of Europe," 115 Yale Law Journal 1186 (2006) (with Alvin C. Warren, Jr.)
"International Income Taxation," Taxes Magazine (March 2004)
"The 'Original Intent' of U.S. International Taxation," 46 Duke Law Journal 1021 (1997) (with Michael O'Hear)
The David R. Tillinghast Lecture: Taxing International Income--Inadequate Principles, Outdated Concept, and Unsatisfactory Policy," 54 Tax Law Review 261 (2001); also published at 26 Brooklyn Journal of International Law 1357 (2001)
"Structuring an Exemption System for Foreign Income of U.S. Corporations," National Tax Journal, Vol. LIV, No. 4, p.771 (September, 2001) (with Paul W. Oosterhuis)
"Taxing International Portfolio Income" 56 Tax Law Review 537 (with Itai Grinberg) (Fall, 2003)
"International Aspects of Fundamental Tax Restructuring: Practice or Principle?" 51 University of Miami Law Review 1093 (1997)