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David A. Weisbach : Publications

Books (Author)

    Climate Change Justice (Princeton University Press, 2010) (edited with Eric Posner). [CU]

    Tax Treatment of Contingent Debt (Practicing Law Institute, 2000). [CU]

Books (Editor)

    Economics of Tax Law (Edward Elgar, 2008). [CU]

Journal Articles

    "Climate Impacts on Economic Growth as Drivers of Uncertainty in the Social Cost of Carbon," 43 Journal of Legal Studies 401 (2014) (with Elisabeth Moyer, Michael D. Woolley, Nathan Matteson, Michael J. Glotter).

    "Rules and Standards When Compliance Costs Are Private Information," 43 Journal of Legal Studies S297 (2014).

    "Audits as Signals," 81 University of Chicago Law Review 179 (2014). [CU]

    "Attributes of Ownership," 67 Tax Law Review 249 (2014) (with Reid Thompson). [SSRN]

    "Is Knowledge Of The Tax Law Socially Desirable?," 15 American Law and Economics Review 187 (2013). [CU]

    "Unilateral Carbon Taxes, Border Tax Adjustments, and Carbon Leakage," 14 Theoretical Inquiries In Law 207 (2013) (with Joshua Elliott & Ian Foster) (Other authors: Gita Kuhn Jush and Todd Munson). [CU]

    "International Paretianism: A Defense," 13 Chicago Journal of International Law 347 (2013) (with Eric Posner). [CU]

    "Designing Subsidies for Low-Carbon Energy," 20 Journal of Environmental and Sustainablility Law 1 (2013). [CU]

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

    "Linking Policies When Tastes Differ: Global Climate Policy in a Heterogeneous World," 6 Review of Environmental Economics and Policy 110 (2012) (with Gilbert E. Metcalf). [CU]

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

    "Carbon Taxation in the EU: Expanding the EU Carbon Price," 24 Journal of Environmental Law 183 (2012). [CU]

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

    "A Critical Look at a Critical Look – Reply To Sanchirico," 64 Tax Law Review 201 (2011) (with Joseph Bankman). [CU] [SSRN]

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

    "The Regulation of Tax Advice and Advisors," 139 Tax Notes 1279 (2011). [CU]

    "Trade and Carbon Taxes," 100 American Economic Review 465 (2010). [CU]

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

    "Will a New Administration Mean a New Policy on Climate Change?," 122 Tax Notes 625 (2009) (with Gilbert E. Metcalf). [CU]

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

    "Toward a New Approach to Disability Law," 2009 University of Chicago Legal Forum 47 (2009). [CU]

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

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

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

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

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

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

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

    "Introduction," 74 University of Chicago Law Review 1 (2007) (with Cass R. Sunstein). [CU]

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

    "Disrupting the Market for Tax Planning," 26 Virginia Tax Review 971 (2007). [CU]

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

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

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

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

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

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

    "The (Non)Taxation of Risk," 58 Tax Law Review 1 (2004). [CU] [SSRN]

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

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

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

    "Does the X-Tax Mark the Spot?," 56 SMU Law Review 201 (2003). [CU] [SSRN]

    "The Fifth Circuit Gets It Wrong in Compaq v. Commissioner," 94 Tax Notes 511 (2002). [CU] [SSRN]

    "Cross-Border vs Domestic Dividend-Stripping: An Illusory Distinction," 94 Tax Notes 1359 (2002) (with Daniel N. Shaviro) (also appeared in Tax Notes international). [CU]

    "Ten Truths about Tax Shelters," 55 Tax Law Review 215 (2002). [CU] [SSRN]

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

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

    "An Efficiency Analysis of Line Drawing in Tax Law," 29 Journal of Legal Studies 71 (2002). [CU] [SSRN]

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

    "Reconsidering the Accrual of Interest Income," 78 Taxes - The Tax Magazine 36 (2000). [CU]

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

    "Reconsidering the Original Issue Discount Rules," 78 Taxes - The Tax Magazine 36 (2000). [CU]

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

    "Formalism in the Tax Law," 66 University of Chicago Law Review 860 (1999). [CU] [SSRN]

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

    "Implications of Implicit Taxes," 52 SMU Law Review 373 (1999). [CU]

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

    "Tax Responses to Financial Contract Innovation," 50 Tax Law Review 491 (1995). [CU]

Book Sections

    "The Social Evaluation of Intergenerational Policies and Its Application to Integrated Assessment Models of Climate Change," in Distributional Aspects of Energy and Climate Policies, Mark A. Cohen, Don Fullerton & Robert Topel eds. (Edward Elgar, 2013) (with Louis Kaplow & Elisabeth Moyer). [CU]

    "The Regulation of Tax Advice and Advisors," in The Corporate Tax Practice Series: Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings, (Practising Law Institute, 2011). [CU]

    "Instrument Choice Is Instrument Design," in U.S. Energy Tax Policy, Gilbert E. Metcalf ed. (Cambridge University Press, 2011). [CU]

    "Implementing Income and Consumption Taxes," in Institutional Foundations of Public Finance: Economic and Legal Perspectives, Daniel N. Shaviro & Alan J. Auerbach eds. (Harvard University Press, 2008). [CU]

    "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). [CU]

    "Tax Shelters," in The New Palgrave Dictionary of Economics.(Palgrave Macmillan, 2008). [CU]

    "Should We Tax Capital Income? Comments on Zodrow and Toder and Rueben," in Taxing Capital Income, Henry J. Aaron, Leonard E. Burman & C. Eugene Steuerle eds. (Brookings Institution Press, 2007). [CU]

    "Comment on the Tax Shelter Battle," in The Crisis in Tax Administration, Henry J. Aaron & Joel Slemrod eds. (Brookings Institution Press, 2004). [CU]

    "Corporate Tax Avoidance," in Proceedings of the Ninety-Sixth Annual National Tax Association Conference, (2003). [CU]

Working Papers

    "The Use of Neutralities in International Tax Policy," Coase-Sandor Institute for Law & Economics Working Paper, No. 697 (2014). [CU]

    "Distributionally-Weighted Cost Benefit Analysis: Welfare Economics Meets Organizational Design," Coase-Sandor Institute for Law & Economics Working Paper, No. 689 (2014). [CU] [SSRN]

    "Attributes of Ownership," Coase-Sandor Institute for Law & Economics Working Paper, No. 621 (2012) (with Reid Thompson). [CU] [SSRN]

Other Publications

    "Should There Be a Price on Carbon?," Wall Street Journal, October 6, 2012 (interview with Weisbach).