David A. Weisbach
Walter J. Blum Professor of Law and Kearney Director of the Program in Law and Economics
1111 East 60th Street
Chicago, IL 60637
phone: 773-702-3342
email: d-weisbach@uchicago.edu

Publications

"Essay: The Taxation of Carried Interests in Private Equity," 94 Virginia Law Review 751 (May 2008).

"Consumption Taxation Is Still Superior to Income Taxation," 60 Stanford Law Review 789 (2007) (with Joseph Bankman).

"The Irreducible Complexity of Firm-Level Income Taxes: Theory and Doctrine in the Corporate Tax," 60 Tax Law Review (forthcoming 2007). Also found at The University of Chicago, John M. Olin Working Paper in Law and Economics Number 327 (2d Series) (2007).

"Disrupting the Market for Tax Planning: Comments on Curry, Hill and Parisi," 26 Virginia Tax Review 971 (2007).

"Tax Expenditures, Principal Agent Problems, and Redundancy," Washington University Law Review (2006).

"Implementing Income and Consumption Taxes," Key Issues in Public Finance, Essays in Honor of David Bradford (forthcoming).

"Tax Shelters," Palgrave Dictionary of Economics (forthcoming).

"A Legal Perspective on Unanswered Questions in Tax Research," 29 Journal of the American Taxation Association 107 (2007) (with George Plesko). 

“Should We Tax Capital Income? Comments on Zodrow and Toder and Rueben,” in Taxing Capital Income 143, Henry J. Aaron, Leonard E. Burman, and C. Eugene Steuerle, eds. (Brookings 2007).

"Paretian Intergenerational Discounting," 74 University of Chicago Law Review 145 (2007) (with Dexter Samida).

"Introduction: Symposium on Intergenerational Equity and Discounting," 74 University of Chicago Law Review 1 (2007) (with Cass R. Sunstein).

"The Case for a Consumption Tax," 110 Tax Notes 1357 (2006).

"Paretian Intergenerational Discounting," University of Chicago, John M. Olin Law & Economics Working Paper No. 255 (2d Series) (2005) (with Dexter Samida).

"The Superiority of an Ideal Consumption Tax over an Ideal Income Tax," 58 Stanford L. Rev. 1413 (2006) (with Joseph Bankman).

"Two Cheers for the Flat Tax," 37 Tax Notes International 991 (2005).

"The (Non)Taxation of Risk," 58 Tax L. Rev. (2005).

"Taxation and Risk-Taking with Multiple Tax Rates," 57 National Tax Journal 229 (June 2004).

"Corporate Tax Avoidance," Ninety Sixth Annual Conference, National Tax Association Proceedings 9 (2003).

"Comment on the Tax Shelter Battle," The Crisis in Tax Administration (Brookings 2004).

"The Integration of Tax and Spending Programs," 113 Yale L. J. 995 (2004) (with Jacob Nussim).

"Taxation and Risk-Taking with Multiple Tax Rates," 57 National Tax Journal 229 (2004).

"Measurement and Tax Depreciation Policy: The Case of Short-Term Assets," 33 Journal of Legal Studies 199 (2004).

"Does the X-Tax Mark the Spot?", 56 SMU L. Rev. 201 (2002).

"Taxes and Torts in the Redistribution of Income," 70 Chicago Law Review 493 (2002).

"Ten Truths About Tax Shelters," 55 Tax L. Rev. 201 (2002).

"Thinking Outside the Little Boxes, A Response to Professor Schlunk," 80 Tex. L. Rev. 893 (2002).

"The Fifth Circuit Gets it Wrong in Compaq v. Commissioner," 94 Tax Notes 511 (2002) (with Daniel Shaviro).

"An Economic Analysis of Anti-Tax Avoidance Doctrines," 4 American Law and Economics Review 88 (2002).

"The Failure of Disclosure as an Approach to Shelters," 54 SMU L. Rev. 73 (2001).

"Reconsidering the Original Issue Discount Rules,"78 Taxes 38 (2000).

"The Tax Treatment of Contingent Debt", Practising Law Institute (2000).

"Ironing Out the Flat Tax", 52 Stanford L. Rev. 599 (2000).

"An Efficiency Analysis of Line Drawing in Tax Law", 29 Journal of Legal Studies 71 (2000).

"Formalism in the Tax Law", 66 Chicago L. Rev. 860 (1999).

"A Partial Mark-to-Market Tax System", 53 Tax L. Rev. 95 (1999).

"Line Drawing, Doctrine, and Efficiency in the Tax Law", 84 Cornell Law Rev. 1627 (1999).

"Implications of Implicit Taxes", Commentary on Crane's Some Explicit Thinking about Implicit Taxes, 52 SMU L. Rev. 373 (1999).

"Should a Short Against the Box be a Realization Event?", 50 National Tax Journal 495 (Spring 1997).

"Tax Responses to Financial Contract Innovation", 50 Tax L. Rev. 491 (1995).

"Reputation and Repeat Litigation", Harvard Law and Economics Working Paper No. 67 (1989).

Works in Progress

"Waterman, Loss Disallowance, and the Corporate Tax," working paper

"What Does Happiness Research Tell Us About Taxation?" working paper

"A Welfarist Approach to Disability," working paper.