David A. Weisbach : Publications

Publications and Papers

Climate Change Justice, Princeton University Press, forthcoming (with Eric Posner and Cass Sunstein).

"A Model Carbon Tax," Harvard Environmental Law Review (forthcoming) (with Gilbert Metcalf).

"Responsibility for Climate Change, by the Numbers," working paper.

"A Welfarist Approach to Disability" University of Chicago Legal Forum (forthcoming); also published in the John M. Olin Working Papers in Law and Economics Series (2d Series, 2007).

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

"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.

"Will a New Administration Mean a New Policy on Climate Change?" 122 Tax Notes 625 (February 2, 2009) (with Gilbert Metcalf).

"Consumption Taxation Is Still Superior to Income Taxation," 60 Stanford Law Review 789 (2008) (with Joseph Bankman).

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

"The Taxation of Carried Interests in Private Equity," 94 Virginia Law Review 715 (2008).

"What Does Happiness Research Tell Us about Taxation?" 37 Journal of Legal Studies S293 (2008).

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

"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).

"Should We Tax Capital Income? Comment on Zodrow and Toder and Rueben," in Taxing Capital Income, edited by Henry Aaron, Leonard Burman, and Eugene Steuerle. Urban Institute Press, 2007.

"The Case for a Consumption Tax," 110 Tax Notes 1357 (March 20, 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(March 14, 2005).

"The (Non)Taxation of Risk," 58 Tax Law Review 1 (2005).

"Comments on the Tax Shelter Battle," The Crisis in Tax Administration, edited by Henry Aaron and Joel Slemrod. Brookings Institution Press, 2004.

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

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

"Taxation and Risk-Taking with Multiple Tax Rates," 57 National Tax Journal 229 (June 2004) (winner of the Richard Musgrave Prize for outstanding paper published in the National Tax Journal).

"Corporate Tax Avoidance," Proceedings of the National Tax Association's Ninety-Sixth Annual Conference on Taxation (2003).

"Does the X-Tax Mark the Spot?" 56 SMU Law Review 201 (2002).

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

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

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

"Ten Truths about Tax Shelters," 55 Tax Law Review 215 (2002)

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

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

The Tax Treatment of Contingent Debt. Practising Law Institute, 2001.

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

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

"Reconsidering the Original Issue Discount Rules," 78 Taxes 36 (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).

"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 Law Review 491 (1995).