- Fall 2017: Tax I, International Aspects of U.S. Income Taxation
- Spring 2018: Taxation III
James R. Repetti
William J. Kenealy, S.J. Professor of Law
Boston College Law School
885 Centre Street
Newton Center, MA 02459
Taft v. Bowers: The Foundation for Non-Recognition Provisions in the Income Tax ACTEC Law Journal (2017)
Taft v. Bowers is a Supreme Court decision that is rarely studied in law schools or discussed by scholars. Yet, it is a case of vast significance. In the Taft decision, the Supreme Court confirmed ...
Should We Tax the Gratuitous Transfer of Wealth?: An Introduction Boston College Law Review (2016)
The estate tax was enacted because of concerns about the impact of large concentrations of dynastic wealth on the political process. As discussed in this commentary, which reviews the Symposium articles by Paul Caron, David ...
Occupy the Tax Code: Using the Estate Tax to Reduce Inequality and Spur Economic Growth Pepperdine Law Review (Symposium Issue) (2013)
Inequality has been increasing in the United States. We should care about this increase because inequality contributes to a variety of adverse social consequences that persist across generations. There is also substantial empirical evidence that ...
The Estate Tax Non-Gap: Why Repeal a 'Voluntary' Tax? Stanford Law & Policy Review (Symposium Issue) (2009)
Over thirty years ago, George Cooper wrote a seminal article arguing that the estate tax was largely voluntary. Although many academics subsequently embraced Cooper's thesis that the estate tax easily can be avoided through a ...
Democracy and Opportunity: A New Paradigm in Tax Equity Vanderbilt Law Review (2008)
Although there is consensus about the need for equity, academics and policy makers disagree about the best tax system because we have ignored the need to first identify equity goals appropriate for a just government ...
Will U.S. Investment Go Abroad in a Territorial Tax: A Critique of the President's Advisory Panel on Tax Reform Florida Tax Review (2007)
This article critiques the Report of the President's Advisory Panel on Federal Tax Reform (the Report). The Report recommends the U.S. adopt a territorial tax system that would exclude income earned by U.S. taxpayers actively ...
Introduction to the State of Federal Income Taxation: Rates, Progressivity, and Budget Processes Boston College Law Review (2005)
Many fundamental changes have occurred in our tax system in the past four years. These changes raise several important issues: Is it appropriate to decrease tax revenues in order to decrease the size of the ...
The Misuse of Tax Incentives to Align Management-Shareholder Interests Cardozo Law Review (1997)
The U.S. tax system contains many provisions which are intended to align management of large publicly traded companies more closely to stockholders. This article shows that many of the tax provisions that have been adopted ...
Minority Discounts: the Alchemy in Estate and Gift Taxation Tax Law Review (1995)
[Also appears in Federal Wealth Transfer Tax Anthology, edited by Paul L. Caron, Grayson M.P. McCouch, Karen C. Burke, 269-275. Cincinnati: Anderson Publishing, 1998. An adaptation with title "The Alchemy in Estate and Gift Taxation" ...
Corporate Governance and Stockholder Abdication: Missing Factors in Tax Policy Analysis Notre Dame Law Review (1992)
Policymakers recognize that management's ability to control publicly held corporations can negatively affect corporate productivity because management objectives may differ significantly from the wealth maximization objective of stockholders. Commentators have generally viewed the ability of ...
Management Buyouts, Efficient Markets, Fair Value and Soft Information North Carolina Law Review (1988)
Leveraged buyouts, particularly by a corporation's management, provide unique opportunities for investors to realize extraordinary profits. In his Article, Professor Repetti examines the potential harm to shareholder interests when management effects a corporate buyout or ...