Research & Scholarship

Below, you will find a selection of recent and forthcoming work by NYU Law faculty in this area of study. Although this list is not comprehensive, it provides a sample of the work our faculty are doing in this field today. You can also visit the Publications pages in our individual Faculty Profiles for more information.

* Accepted and forthcoming
** Working paper


Noël Cunningham and Laura E. Cunningham. The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers (West Academic, 2018)

Noël Cunningham and Laura E. Cunningham. The Logic of Subchapter K: A Conceptual Guide to the Taxation of Partnerships (Thomson/West 5th ed., 2017)

Deborah Schenk, Bernard Wolfman, and Diane Ring. Ethical Problems in Federal Tax Practice (5th ed., Wolters Kluwer, 2015) 

Chapters and Articles

Lily Batchelder. "Accounting for Behavioral Considerations in Business Tax Reform: The Case of Expensing,"**

Lily Batchelder. "The Shaky Case for a Business Cash-Flow Tax over a Business Income Tax," 70 National Tax Journal 901 (2017)

Lily Batchelder, Elaine Maag, Chye-Ching Huang, and Emily Horton. "Who Benefits from Presdient Trump's Child Care Proposals?," Tax Policy Center Report (2017) 

Lily Batchelder, Elaine Maag, Chye-Ching Huang, and Emily Horton. "Assessing President Trump's Child Care Proposals," 70 National Tax Journal 759 (2017)

Harvey Dale, Victoria B. Bjorklund, Jennifer I. Reynoso, and Jillian P. Diamant. “Evolution, Not Revolution: A Legislative History of the New York Prudent Management of Institutional Funds Act,” 17 NYU Journal of Legislation and Public Policy 377 (Spring 2014)

David Kamin '09. "Getting Americans to Save: In Defense of the (Reformed) Tax Incentives," 70 Tax Law Review 545 (2017) 

David Kamin '09 and Brad Setser. "House Plan's Bad Math: Revenue from a Border Adjustment," 155 Tax Notes 105 (2017)

David Kamin '09. "Legislating for Good Times and Bad," 54 Harvard Journal on Legislature 201 (2017)  

David Kamin ’09. “Basing Budget Baselines,” William & Mary Law Review (2015)*

David Kamin ’09. “How to Tax the Rich,” 146 Tax Notes 119 (2015)

David Kamin ’09.“In Good Times and Bad: Designing Legislation that Responds to Fiscal Uncertainty,” Hutchins Center on Fiscal & Monitary Policy at Brookings (December 2014)**

Mitchell Kane. "A United States Perspective on the Relevance of the OECD BEPS Project to the Taxation of Non-Residents," 2017 New Zeeland Law Review 175 (2017)

Mitchell Kane. “A Defense of Source Rules in International Taxation,” 32 Yale J. on Reg. 311 (2015)

Deborah Schenk LLM ’76. “Reforming Entity Taxation: A Role for Subchapter S?,” 146 Tax Notes 1237 (March 2015)

Daniel Shaviro. “Book Review of Edward D. Kleinbard’s We Are Better Than This: How Government Should Spend our Money,” 68 National Tax Journal 681 (September 2015)*

Daniel Shaviro. “The Crossroads Versus the Seesaw: Getting a 'Fix' on Recent International Tax Policy Developments” (May 2015)**

Daniel Shaviro. “The More it Changes, the More it Stays the Same?: Automatic Indexing and Current Policy” (2015)**

Daniel Shaviro. “Taxing Potential Community Members' Foreign Source Income” (July 2015)**

Daniel Shaviro. “The Two Faces of the Single Tax Principle” (November 2015)**

John P. Steines. "Subsidized Foreign Tax Credits and the Economic Substance Doctrine," 70 Tax Law 443 (2017)