Alice Abreu

Temple University - James E. Beasley School of Law

Professor of Law

1719 N. Broad Street

Philadelphia, PA 19122

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 26,155

SSRN RANKINGS

Top 26,155

in Total Papers Downloads

2,054

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (12)

1.

Defining Income

Florida Tax Review, Vol. 11, 2011, Temple University Legal Studies Research Paper 2011-20
Number of pages: 60 Posted: 24 May 2011 Last Revised: 08 Sep 2011
Alice Abreu and Richard Greenstein
Temple University - James E. Beasley School of Law and Temple University - James E. Beasley School of Law
Downloads 723 (39,187)
Citation 2

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Tax, Income, Glenshaw Glass, Gotcher, Baseball, Administrability, Definition, Public Law, Private Law, Rules, Standards

2.

Paradise Kept: A Rule-Based Approach to the Analysis of Transactions Involving Disregarded Entities

Southern Methodist University Law Review, Vol. 59, 2006, Temple University Legal Studies Research Paper No. 2006-20
Number of pages: 61 Posted: 29 Sep 2006
Alice Abreu
Temple University - James E. Beasley School of Law
Downloads 231 (149,426)

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check the box, check-the-box, CTB, entity classification, disregarded entity, disregarded entities, tax nothing, pass-thru, single member LLC

3.

It’s Not a Rule: A Better Way to Understand the Definition of Income

Florida Tax Review, Vol. 13, 2012, Temple University Legal Studies Research Paper No. 2012-32
Number of pages: 37 Posted: 22 Aug 2012 Last Revised: 29 Aug 2012
Alice Abreu and Richard Greenstein
Temple University - James E. Beasley School of Law and Temple University - James E. Beasley School of Law
Downloads 213 (161,295)

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tax, income, Glenshaw Glass, administrability, definition, public law, private law, rules, standards, barter, Douglas Kahn, non-commercial

4.

Tax 2018: Requiem for Ability to Pay

52 Loyola L.A. L. Rev. (2018) Forthcoming, Temple University Legal Studies Research Paper No. 2018-14
Number of pages: 18 Posted: 03 Apr 2018 Last Revised: 17 May 2018
Alice Abreu
Temple University - James E. Beasley School of Law
Downloads 179 (189,263)

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tax, tax reform, TCJA, Tax Cuts and Jobs Act, Ability to pay, horizontal equity, labor, alternative minimum tax, dependents, tax expenditures, territorial

5.

Tax as Everylaw: Interpretation, Enforcement, and the Legitimacy of the IRS

Tax Lawyer, Vol. 69, 2016, Temple University Legal Studies Research Paper No. 2016-16
Number of pages: 19 Posted: 25 Feb 2016 Last Revised: 19 Apr 2016
Alice Abreu and Richard Greenstein
Temple University - James E. Beasley School of Law and Temple University - James E. Beasley School of Law
Downloads 140 (232,483)

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Tax, IRS, Legitimacy, enforcement discretion, interpretive authority, interpretation, exceptionalism, exceptional, visceral, objective, rules, standards, taxpayers, administrators, prosecutorial discretion, agency, administration, analytical tools

6.

The U.S. Taxpayer Bill of Rights: Window Dressing or Expression of Justice?

Journal of Tax Administration (Forthcoming), Temple University Legal Studies Research Paper No. 2017-28
Number of pages: 24 Posted: 11 Oct 2017 Last Revised: 05 Nov 2017
Alice Abreu and Richard Greenstein
Temple University - James E. Beasley School of Law and Temple University - James E. Beasley School of Law
Downloads 136 (237,975)

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Tax, Taxpayer Rights, Bill of Rights, Taxpayer Bill of Rights, TBOR, Nina Olson, Performative, Expressive Function, Normative Basis for Enforcement, Rights

7.

The Rule of Law as a Law of Standards: Interpreting the Internal Revenue Code

64 Duke Law Journal Online 53 (2015), Temple University Legal Studies Research Paper No. 2014-33
Number of pages: 42 Posted: 19 Sep 2014 Last Revised: 28 Jan 2015
Alice Abreu and Richard Greenstein
Temple University - James E. Beasley School of Law and Temple University - James E. Beasley School of Law
Downloads 114 (271,654)

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tax, rule of Law, income, rules, standards, Zelenak, Scalia, interpretation, enforcement, discretion, Notice 2003-83, section 382, Gregory, reorganization, IRS, deviations, nonenforcement prosecutorial discretion, interpretive authority, underenforcement, Glenshaw Glass, ejusdem generis, frequent

8.

Embracing the TBOR

157 Tax Notes 1281 (2017), Temple University Legal Studies Research Paper No. 2018-06
Number of pages: 28 Posted: 10 Jan 2018 Last Revised: 06 Mar 2018
Alice Abreu and Richard Greenstein
Temple University - James E. Beasley School of Law and Temple University - James E. Beasley School of Law
Downloads 112 (275,070)

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Tax, Taxpayer Rights, Bill of Rights, Taxpayer Bill of Rights, TBOR, Nina Olson, Performative, Expressive Function, Normative Basis for Enforcement, Rights, Facebook Litigation, Rights

9.

Rebranding Tax/Increasing Diversity

96 Denver L. Rev. 1 (2018), Temple University Legal Studies Research Paper No. 2018-16
Number of pages: 49 Posted: 06 Apr 2018 Last Revised: 03 Mar 2019
Alice Abreu and Richard Greenstein
Temple University - James E. Beasley School of Law and Temple University - James E. Beasley School of Law
Downloads 97 (303,164)

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Tax, diversity, tax bar, minority, tax expenditures, Surrey, social values, values, white, black, tax lawyer, ABA Tax Section

10.

Tax: Different, not Exceptional

Administrative Law Review Vol. 71 (2019) (Forthcoming), Temple University Legal Studies Research Paper No. 2019-17
Number of pages: 54 Posted: 30 May 2019 Last Revised: 13 Jun 2019
Alice Abreu and Richard Greenstein
Temple University - James E. Beasley School of Law and Temple University - James E. Beasley School of Law
Downloads 75 (354,814)

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tax, IRS, legitimacy, enforcement discretion, interpretive authority, interpretation, exceptionalism, exceptional, visceral, objective, rules, standards, taxpayers, administrators, prosecutorial discretion, agency, administration, analytical tools

11.

Listen to Peter: Embrace the TBORs

Tax Notes, Vol. 87, No. 7, 2018, Temple University Legal Studies Research Paper No. 2018-15
Number of pages: 5 Posted: 09 Apr 2018 Last Revised: 17 May 2018
Alice Abreu and Richard Greenstein
Temple University - James E. Beasley School of Law and Temple University - James E. Beasley School of Law
Downloads 18 (596,426)

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state, Department of Revenue, and New York State, Tax, Taxpayer Rights, Bill of Rights, Taxpayer Bill of Rights, TBOR, Nina Olson, Performative, Expressive Function, Normative Basis for Enforcement, Rights, Facebook Litigation, Rights

12.

Winner-Take-All Markets: Easing the Case for Progressive Taxation

Florida Tax Review, 1998
Number of pages: 85 Posted: 20 Aug 1998 Last Revised: 19 Feb 2018
Martin J. McMahon, Jr. and Alice Abreu
University of Florida - Levin College of Law and Temple University - James E. Beasley School of Law
Downloads 16 (609,584)

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