Daniel S. Goldberg

University of Maryland Francis King Carey School of Law

Professor of Law

500 West Baltimore Street

Baltimore, MD 21201-1786

United States

  • University of Maryland Francis King Carey School of Law

    • Email
    • Tel: 410-706-3871
    • Fax: 410-706-4045
SCHOLARLY PAPERS

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Scholarly Papers (10)

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1.

GPT-4’s Law School Grades: Con Law C, Crim C-, Law & Econ C, Partnership Tax B, Property B-, Tax B

Number of pages: 8 Posted: 24 May 2023
Andrew Blair-Stanek, Anne-Marie Carstens, Daniel S. Goldberg, Mark Graber, David C. Gray and Maxwell L. Stearns
University of Maryland Francis King Carey School of Law, University of Maryland Francis King Carey School of Law, University of Maryland Francis King Carey School of Law, University of Maryland - Francis King Carey School of Law, University of Maryland Francis King Carey School of Law and University of Maryland Francis King Carey School of Law
Downloads 956 (45,165)
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GPT-4, exam, artificial intelligence

2.

'Partnership Revaluations: Book-Ups Are Your Friends (Usually)'—Planning with Revaluations and Their Interplay with Section 704(c)

74 Tax Lawyer (Forthcoming), U of Maryland Legal Studies Research Paper No. 2021-06
Number of pages: 67 Posted: 05 May 2021 Last Revised: 06 May 2021
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 941 (46,215)

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partnership revaluation, section 704(c), substantial economic effect, safe harbor, ceiling rule, tax allocation, book-up

3.

The Target Method for Partnership Special Allocations and Why it Should Be Safe-Harbored

69 The Tax Lawyer 663 (2016)., U of Maryland Legal Studies Research Paper No. 2016-11
Number of pages: 69 Posted: 27 Feb 2016 Last Revised: 19 Nov 2016
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 370 (148,854)

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target method, partnership allocations, IRS, internal revenue code, capital accounts, substantial economic effect, safe harbor status, partnership taxation, waterfall, layer cake,

4.

E-Vat: An Electronically Collected Progressive Consumption Tax

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E-Vat: An Electronically Collected Progressive Consumption Tax

Tax Notes, Vol. 128, pp. 1351-1374, 2010, U of Maryland Legal Studies Research Paper No. 2010-52
Number of pages: 25 Posted: 15 Oct 2010
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 139 (380,817)

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tax reform, flat tax, IRS

E-Vat: An Electronically Collected Progressive Consumption Tax

Tax Notes, Vol. 128, pp. 1351-1374, 2010, U of Maryland Legal Studies Research Paper No. 2011-12
Number of pages: 25 Posted: 10 Feb 2011
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 111 (450,883)

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consumption tax, income tax, estate tax

5.

E Tax: The Flat Tax as an Electronic Credit Vat

Tax Notes, Vol. 108, pp. 1168-1175, September 5, 2005, U of Maryland Legal Studies Research Paper No. 2005-59
Number of pages: 15 Posted: 20 Oct 2005
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 193 (286,092)

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tax, tax policy, flat tax, E tax, consumption tax, tax reform, fundamental tax reform, earned income tax credit, wage tax

6.

The U.S. Consumption Tax: Evolution, Not Revolution

Number of pages: 32 Posted: 23 Feb 2004
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 184 (298,566)

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income tax, consumption tax

7.

To Praise the Amt or to Bury it

U of Maryland Legal Studies Research Paper No. 2005-41
Number of pages: 28 Posted: 02 Jun 2005
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 88 (524,458)

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Alternative Minimum Tax, AMT, reform, consumption

8.

The Aches and Pains of Transition to a Consumption Tax: Can We Get There from Here?

Virginia Tax Review, Vol. 26, No. 3, pp. 447-492, 2007, U of Maryland Legal Studies Research Paper No. 2007-16
Number of pages: 47 Posted: 26 Jun 2007
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 67 (612,885)

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consumption tax, tax reform, tax policy, transition relief, income tax

9.

Reimagining a U.S. Corporate Tax Increase as a Supplemental Subtraction VAT

Florida Tax Review (forthcoming 2023), U of Maryland Legal Studies Research Paper No. 2023-18
Number of pages: 51 Posted: 31 Oct 2023
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 39 (779,193)

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VAT, corporate income tax, global minimum tax, consumption tax, international taxation, credit VAT, subtraction VAT

10.

Choice of Entity for a Venture Capital Start-Up: The Myth of Incorporation

Posted: 13 Jan 2003
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law

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