Articles

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Technical and Policy Standards for Inflation Adjustments Under the Internal Revenue Code, Oklahoma City University Law Review (2008)
Toward the end of every calendar year, tax professionals scan their update materials for information...
 

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Taxes, Loopholes and Morals Revisited: a 1963 perspective on the tax gap, Whittier Law Review (2008)

Jerome R. Hellerstein was a professor of law at New York University School of Law...

 

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Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity, Akron Tax Journal (2006)

Recently, the Boston College Law Review published a symposium issue containing twelve articles on federal...

 

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New Rulemaking Approaches to Improve Federal Tax Administration Through Use of Precisional Substitutions that Avoid Valuation Uncertainties, Hous. Bus. & L.J. (2005)
 

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A Seldom Considered Aspect of Tax Fairness and Simplifications: The Need for a Coherent Policy Perspective on the Many and Varied Dollar Limitations Contained in the Internal Revenue Code, Pittsburgh Tax Rev. (2003)
 

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Impact of the 2001 Tax Act of Retirement Savings for Owners and Employees of Small Businesses, J. Small & Emerging Bus. L. (2002)
 

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The Janus-Like Nature of Treasury Regulations: Recent Promulgations Illustrate How Regulators Can Simplify as Well as Complicate Administration of the Internal Revenue Code, Ohio N.U.L. Rev. (2002)
 

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Family Development Deductions – An Alternative to Repealing the Estate Tax, U. Rich. L. Rev. (2001)
 

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Towards Equalization of the Personal Retirement Savings Prerogatives of Small Business Owners and Their Employees, Loy. U. Chi. L.J. (2000)