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David A. Weisbach : Publications

Books (Author)

Climate Change Justice. Princeton University Press, 2010 (with Eric Posner).

Tax Treatment of Contingent Debt. Practicing Law Institute, 2000.

Book (Editor)

Economics of Tax Law. Edward Elgar, 2008.

Book Sections

"Unilateral Carbon Taxes, Border Adjustments, and Carbon Leakage." In Theoretical Inquiries In Law (forthcoming 2013) (with Joshua Elliott, Ian Foster, Sam Kortum, Gita Kuhn Jush, and Todd Munson).

"The Regulation of Tax Advice and Advisors." In The Corporate Tax Practice Series: Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings. Practising Law Institute, 2011.

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

"Instrument Choice Is Instrument Design." In U.S. Energy Tax Policy, edited by Gilbert E. Metcalf. Cambridge University Press, 2011.

"Implementing Income and Consumption Taxes." In Institutional Foundations of Public Finance: Economic and Legal Perspectives, edited by Alan J. Auerbach and Daniel N. Shaviro. Harvard University Press, 2009. (also appears in Key Issues in Public Finance: Essays in Honor of David Bradford, forthcoming).

"A Brief Primer on Debt Instruments with Contingent Payments." In Tax Strategies for Corporate Acquisitions, Dispositions, Spin-offs, Joint Ventures, Financings, Reorganizations, and Restructurings. Practising Law Institute, 2008.

"Should We Tax Capital Income? Comments on Zodrow and Toder and Rueben." In Taxing Capital Income, edited by Henry J. Aaron, Leonard E. Burman, and C. Eugene Steuerle. Brookings Institution, 2007.

"Comment on the Tax Shelter Battle." In The Crisis in Tax Administration. Brookings Institution, 2004.

"Corporate Tax Avoidance." In Proceedings of the Ninety-Sixth Annual National Tax Association Conference, 2003.

"What Do We Learn from the Taxation and Risk Literature?" In Law and Economics Workshop Series. Law and Economics Programme, Faculty of Law, University of Toronto, 2003.

Dictionary Entry

"Tax Shelters." In The New Palgrave Dictionary of Economics, 2nd ed. Palgrave Macmillan, 2008.

Journal Articles

"Unilateral Carbon Taxes, Border Adjustments, and Carbon Leakage." 14 Theoretical Inquiries in Law 207 (2013). (with Joshua Elliott, Ian Foster, Sam Kortum, Gita Kuhn Jush, and Todd Munson)

"International Paretianism: A Defense." 13 Chicago Journal of International Law 345 (2013). (with Eric Posner)

"Is Knowledge of the Tax Law Socially Desirable?" 15 American Law and Economics Review 187 (2013).

"Negligence, Strict Liability, and Responsibility for Climate Change." 97 Iowa Law Review 521 (2012).

"Should Environmental Taxes Be Precautionary?" 65 National Tax Journal 453 (2012).

"Carbon Taxation in Europe: Expanding the EU Carbon Price." 24 Journal of Environmental Law 183 (2012).

"A Critical Look at a Critical Look – Reply To Sanchirico." 64 Tax Law Review 201 (2011) (With Joseph Bankman).

"The Pareto Minimal Tax System – A Review of Fundamental Tax Reform, Issues, Choices, and Implications." 64(3) National Tax Journal 909 (2011).

"Linking Policies When Tastes Differ: Global Climate Policy In A Heterogeneous World." 5 Review of Environmental Economics and Policy 110 (2011) (with Gilbert Metcalf).

"Discount Rates, Social Judgments, Individuals' Risk Preferences, and Uncertainty." 42 Journal of Risk and Uncertainty 125 (2011) (with Louis Kaplow).

"The Regulation of Tax Advice and Advisors." 139 Tax Notes 1279 (2011).

"The Social Evaluation of Intergenerational Policies and Its Application to Integrated Assessment Models of Climate Change." 10 BE Journal of Economic Analyses and Policy Article 7 (2010) (with Louis Kaplow and Elisabeth Moyer).

"Trade and Carbon Taxes." 100 American Economic Review 465 (2010).

"Toward a New Approach to Disability Law." 2009 The University of Chicago Legal Forum 47 (2009).

"Climate Change and Discounting the Future: A Guide for the Perplexed." 27(2) Yale Law and Policy Review 433 (2009) (with Cass Sunstein).

"The Design of a Carbon Tax." 33 Harvard Environmental Law Review 499 (2009) (with Gilbert Metcalf).

"Will a New Administration Mean a New Policy on Climate Change." 122 Tax Notes 625 (2009) (with Gilbert Metcalf).

"The Taxation of Carried Interests in the Private Equity." 94 Virginia Law Review 751 (2008).

"What Does Happiness Research Tell Us about Taxation?" 37 Journal of Legal Studies 293 (2008).

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

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

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

"The Irreducible Complexity of Firm-Level Income Taxes: Theory and Doctrine in the Corporate Tax." 60 Tax Law Review 215 (2007).

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

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

"Professor Says Carried Interest Legislation Is Misguided." 116 Tax Notes 505 (2007).

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

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

"Tax Expenditures, Principal-Agent Problems, and Redundancy." 84 Washington University Law Review 1823 (2006).

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

"The Integration of Tax and Spending Programs." 113 Yale Law Journal 955 (2004) (with Jacob Nussim).

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

"The (Non)Taxation of Risk." 58 Tax Law Review 1 (2004).

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

"Does the X-Tax Mark the Spot?" 56 SMU Law Review 201 (2003).

"Should Legal Rules Be Used to Redistribute Income?" 70 University of Chicago Law Review 439 (2003).

"Cross-Border vs. Domestic Dividend-Stripping: An Illusory Distinction." 94 Tax Notes 1359 (2002) (with Daniel N. Shaviro; also appeared in Tax Notes International).

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

"An Efficiency Analysis of Line Drawing in Tax Law." 29 Journal of Legal Studies 71 (2002).

"The Fifth Circuit Gets It Wrong in Compaq v. Commissioner." 94 Tax Notes 511 (2002).

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

"Ten Truths about Tax Shelters." 55 Tax Law Review 201 (2002).

"Thinking Outside the Little Boxes: A Response to Professor Schlunk." 80 Texas Law Review 893 (2002).

"The Failure of Disclosures as an Approach to Shelters." 54 SMU Law Review 73 (2001).

"Ironing Out the Flat Tax." 52 Stanford Law Review 599 (2000).

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

"Formalism in the Tax Law." 66 University of Chicago Law Review 860 (1999).

"Implications of Implicit Taxes: Commentary on Crane's "Some Explicit Thinking about Implicit Taxes"." 52 SMU Law Review 373 (1999).

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

"A Partial Mark-to-Market Tax System." 53 Tax Law Review 95 (1999).

"Some Explicit Thinking about Implicit Taxes." 52 SMU Law Review 373 (1999).

"Should a Short Sale against the Box Be a Realization Event." 50 National Tax Journal 495 (1997).

"Tax Responses to Financial Contract Innovation." 50 Tax Law Review 491 (1995).

Working Papers

"Responsibility for Climate Change by the Numbers." Working paper.

"Reputation and Repeat Litigation." Harvard Law and Economics Working Paper, no. 67, 1989.