Alice Abreu

Temple University - James E. Beasley School of Law

Professor of Law

1719 N. Broad Street

Philadelphia, PA 19122

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 33,770

SSRN RANKINGS

Top 33,770

in Total Papers Downloads

3,224

TOTAL CITATIONS

4

Scholarly Papers (14)

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 924 (54,942)
Citation 3

Abstract:

Loading...

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

2.

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 273 (238,941)

Abstract:

Loading...

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

3.

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 260 (251,091)

Abstract:

Loading...

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

4.

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 256 (255,023)
Citation 1

Abstract:

Loading...

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

5.

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 224 (290,741)

Abstract:

Loading...

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

6.

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 220 (295,812)

Abstract:

Loading...

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

7.

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 206 (314,873)

Abstract:

Loading...

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

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 197 (328,156)

Abstract:

Loading...

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.

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 180 (356,487)

Abstract:

Loading...

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

10.

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 152 (412,586)

Abstract:

Loading...

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

11.

Promoting Diversity, Equity, and Inclusion in Tax: Ideas and Resources to Mentor Students and Lawyers and Lead Discussions of DEI (Panel Slides)

2021 Fall Tax Meeting, https://ambar.org/tax, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-30
Number of pages: 16 Posted: 09 Nov 2021
Loyola Law School Los Angeles, Temple University - James E. Beasley School of Law, Brooklyn Law School, Kirkland & Ellis and Kostelanetz & Fink LLP
Downloads 139 (443,409)

Abstract:

Loading...

Diversity; Equity; Inclusion; DEI; Race and Tax; Teaching Tax; Tax Practice; Tax Law; ABA Tax Section; United States Tax Court; legal fellowships

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 89 (614,201)

Abstract:

Loading...

13.

Seeking Tax Justice for Undocumented Immigrant Workers

TAX NOTES STATE, VOLUME 101, AUGUST 30, 2021
Number of pages: 11 Posted: 07 Mar 2023
Temple University - James E. Beasley School of Law, Center for Taxpayer Rights and Independent
Downloads 58 (777,328)

Abstract:

Loading...

14.

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 46 (867,377)

Abstract:

Loading...

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