Articles

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

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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)