Works in Progress

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How Do Nonprofit Firms Respond to Tax Policy? (2014)

We investigate the effects of variations in the value of the charitable contribution deduction on...

 

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Comments on Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities (with Donald B. Tobin) (2014)

The Notice is a good first step. It creates bright-line standards that are easy to...

 

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Sunshine, Stakeholders, and Executive Pay: A Regression-Discontinuity Approach (with David I. Walker) (2013)

We evaluate the effect of highly salient disclosure of private college and university president compensation...

 

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The Problem of Nonprofit Executive Pay?: Evidence from U.S. Colleges and Universities (with David I. Walker), ExpressO (2013)

Nonprofit organizations suffer from agency problems that are similar to or perhaps even more severe...

 

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Does Federal Spending 'Coerce' States? Evidence from State Budgets (2013)

According to a recent plurality of the U.S. Supreme Court, the danger that federal taxes...

 

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Myopia, Fiscal Federalism, and Unemployment Insurance: Time to Reform UI Financing (2012)

As commentators and Congress have recognized, the U.S. system of financing its unemployment insurance program...

 

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The Politics of Federalism: Self-Interest or Safeguards? Evidence from Congressional Control of State Taxation (2011)

We present for the first time in the literature a quantitative analysis of the efficacy...

 

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The Distortionary Effects of Subsidies for Charity in a Federal System (2011)

Prevailing accounts of the efficiency of subsidies for the nonprofit sector presume that the only...

 

Articles

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The Effect of National Revenues on Sub-National Revenues: Evidence from the U.S., International Review of Law and Economics (2014)

I present for the first time an empirical examination of the impact of total federal...

 

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Tax, Command...or Nudge? Evaluating the New Regulation, Texas Law Review (2014)

This Article compares for the first time the relative economic efficiency of “nudges” and other...

 

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Social Enterprise: Who Needs it?, Boston College Law Review (2013)

State statutes authorizing firms to pursue mixtures of profitable and socially-beneficial goals have proliferated in...

 

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Carrots, Sticks, and Salience, Tax Law Review (2013)

This Article considers the second-best design of Pigouvian taxes and subsidies in the presence of...

 

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The False Promise of Risk-Reducing Incentive Pay: Evidence from Executive Pensions and Deferred Compensation (with Kelli A. Alces), The Journal of Corporation Law (2012)

The average publicly-traded firm pays its CEO millions of dollars in deferred compensation and defined-benefit...

 

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Charities in Politics: A Reappraisal, William and Mary Law Review (2012)

Federal law significantly limits the political activities of charities, but no one really knows why....

 

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Evaluating the Charitable Deduction and Proposed Reforms (with Roger Colinvaux and C. Eugene Steuerle), Urban Institute Tax Policy and Charities Project (2012)

This white paper analyzes proposed reforms to the charitable contribution deducton in light of their...

 

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Beyond Bailouts: Federal Tools for Preventing State Budget Crises (with Kirk J. Stark), Indiana Law Journal (2012)

More than two years after the official end of the Great Recession, state governments still...

 

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The Tragedy of the Carrots: Economics & Politics in the Choice of Price Instruments, Stanford Law Review (2012)

Externalities are one of the most fundamental market-failure justifications for government action, and pigouvian taxes...

 

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The Role of Charity in a Federal System, William and Mary Law Review (2012)

This Article critiques the prevailing justification for subsidies for the charitable sector and suggests a...

 

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Is Cap and Trade Fair to the Poor? Short-Sighted Households and the Timing of Consumption Taxes (with Manuel Utset), George Washington Law Review (2011)

Many forms of consumption tax, including recent proposals to impose a tax on the use...

 

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The Taxing Power, the Affordable Care Act, and the Limits of Constitutional Compromise, Yale Law Journal Online (2011)

After a quiet century or so, the scope of Congress’s power “[t]o lay and collect...

 

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Recessions and the Social Safety Net: The Alternative Minimum Tax as a Counter-Cyclical Fiscal Stabilizer (with Jonathan Klick), Stanford Law Review (2010)

We present an argument from micro-economic foundations suggesting that the federal Alternative Minimum Tax has...

 

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The AMT's Silver Lining, Regulation (2010)

The federal Alternative Minimum Tax has potentially salutary – and heretofore unrecognized – effects that...

 

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Conditional Taxation and the Constitutionality of Health Care Reform, Yale Law Journal Online (2010)

The recent enactment of major health care reform legislation has brought with it a welter...

 

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Keep Charity Charitable, Texas Law Review (2010)

This Article responds to recent claims, most prominently by Malani, Posner, and Henderson, that much...

 

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Is Local Consumer Protection Law a Better Redistributive Mechanism Than the Tax System?, New York University Annual Survey of American Law (2010)

This Essay, prepared as a contribution to the 2009 NYU Annual Survey of American Law...

 

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State Finance in Times of Crisis (with Jonathan Klick), Scholarship at Penn Law (2009)

As recent events illustrate, state finances are pro-cyclical: during recessions, state revenues crash, worsening the...

 

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Hidden Taxes, Washington University Law Review (2009)

The idea of hidden taxes is as old as John Stuart Mill, but convincing evidence...

 

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Laboratories of Democracy? Policy Innovation in Decentralized Governments (with Joseph K. Leahy), Emory Law Journal (2009)

Innovations in government produce positive externalities for other jurisdictions. Theory therefore predicts that local government...

 

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The LDS Church, Proposition Eight, and the Federal Law of Charities, Northwestern University Law Review Colloquy (2009)

This brief Commentary considers the merits of the argument that the Mormon Church's support for...

 

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Tax Fairness, Washington and Lee Law Review (2008)

This Article argues that, contrary to the consensus of economists and many legal scholars, the...

 

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Administrative Law's Federalism: Preemption, Delegation, and Agencies at the Edge of Federal Power (with Mark Seidenfeld), Duke Law Journal (2008)

This Article critiques the practice of limiting federal agency authority in the name of federalism....

 

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Federal Fairness to State Taxpayers: Irrationality, Unfunded Mandates, and the 'SALT' Deduction, Michigan Law Review (2008)

By sheer dollars alone, the largest impact of the Alternative Minimum Tax is to deny...

 

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Federal Grants, State Decisions, Boston University Law Review (2008)

The authority to raise and spend money is one of the most expansive and fundamental...

 

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Can Discriminatory State Taxation of Munipical Bonds Be Justified? (with Ethan Yale), Tax Notes (2007)

This report continues the authors’ analysis of Department of Revenue of Kentucky v. Davis, a...

 

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A Republic of the Mind: Cognitive Biases, Fiscal Federalism, and Section 164 of the Tax Code, Indiana Law Journal (2007)

Our federal government annually donates more than $75 billion in potential revenue to the States...

 

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Muni Bonds and the Dormant Commerce Clause After United Haulers (with Ethan Yale), Tax Notes (2007)

This report considers the constitutionality of the common state practice of exempting interest on the...

 

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Designing Interstate Institutions: The Example of the Streamlined Sales & Use Tax Agreement, U.C. Davis Law Review (2007)

This Article presents a case study in designing cooperative interstate institutions. It takes as its...

 

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Interpretative Theory and Tax Shelter Regulation, Virginia Tax Review (2006)

This Article responds to an important recent essay in the Columbia Law Review by Marvin...

 

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The Justice of Administration: Judicial Responses to Executive Claims of Independent Authority to Interpret the Constitution, Florida State University Law Review (2005)

There is a growing trend in federal agencies towards explicit consideration of the Constitution, and...

 

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Getting Spending: How to Replace Clear Statement Rules with Clear Thinking About Conditional Grants of Federal Funds, Connecticut Law Review (2004)

The use of conditional federal spending has been the target of frequent attacks, both in...

 

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Can Federal Agencies Authorize Private Suits Under Section 1983? A Theoretical Approach, Brooklyn Law Review (2003)

Since 1980, private suits brought under 42 U.S.C. Section 1983 have been a prime vehicle...

 

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Note: Free Exercise Rights of Capital Jurors, Columbia Law Review (2001)

The Supreme Court has said that the Constitution permits trial judges to exclude from the...

 

Selected Professional Activities

Sunshine, Stakeholders, and Executive Pay, National Tax Association Annual Meeting (2013)
 
Tax, Command...or Nudge? Evaluating the New Regulation, Harvard Tax Policy Colloquium (2013)

This paper was also presented at the NYU Tax Policy Colloquium in April of 2013,...

 
Regulating Internalities, UC Berkeley Seminar on Public Finance and Taxation (2013)
 
Nonprofit Executive Compensation as an Agency Problem, American Law & Economics Association (2013)
 
Does Federal Spending 'Coerce' States? Evidence from State Budgets, The James Hausman Tax Law and Policy Workshops, University of Toronto Law School (2013)

According to a recent plurality of the U.S. Supreme Court, the danger that federal taxes...

 
The Effect of Tax Price on Nonprofit Fundraising, National Tax Association Annual Conference on Taxation (2012)

Presentation given at the National Tax Association Annual Conference on Taxation on November 15, 2012...

 
Carrots, Sticks and Salience, Summer Tax Workshop, Columbia Law School Charles E. Gerber Transactional Studies Program (2012)

Presentation given at the Summer Tax Workshop hosted by Columbia Law School's Charles E. Gerber...

 
Tax Reform & Charity: Why, What, How?, Tax Policy & the Nonprofit Sector, Urban Institute & National Center on Philanthropy (2011)

Presentation given at an event titled Tax Policy & the Nonprofit Sector, sponsored by the...

 
Federal Supports for State Rainy Day Funds: Options & Evidence, National Tax Association Annual Conference (2010)

Presentation given at the 2010 National Tax Association Annual Conference in Chicago, IL.

 
Policy Innovation in Firms and Governments, Washington & Lee Law School Faculty Enrichment Series (2010)