David Hasen

University of Colorado School of Law

Associate Professor

401 UCB

Boulder, CO 80309

United States

SCHOLARLY PAPERS

17

DOWNLOADS
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in Total Papers Downloads

2,500

CITATIONS
Rank 30,767

SSRN RANKINGS

Top 30,767

in Total Papers Citations

7

Scholarly Papers (17)

1.

Unwinding Unwinding

U of Michigan Public Law Working Paper No. 87, Emory Law Journal, Vol. 57, p. 871, 2008
Number of pages: 76 Posted: 11 Jul 2007 Last Revised: 07 Sep 2009
David Hasen
University of Colorado School of Law
Downloads 374 (59,078)

Abstract:

retroactivity, taxation

2.

The Tax Treatment of Advance Receipts

Tax Law Review, Vol. 61, 2008
Number of pages: 64 Posted: 06 Jun 2008 Last Revised: 29 Dec 2008
David Hasen
University of Colorado School of Law
Downloads 322 (72,840)
Citation 2

Abstract:

taxation, income, timing, administration

3.

Partnership Special Allocations Revisited

13 Florida Tax Review 349 (2012)
Number of pages: 53 Posted: 12 Aug 2012 Last Revised: 10 Jan 2013
David Hasen
University of Colorado School of Law
Downloads 304 (73,324)

Abstract:

taxation, partnerships

4.

How I Learned to Stop Worrying and Love Our Homeowner Tax Rules

Number of pages: 10 Posted: 26 Jun 2015 Last Revised: 10 Jul 2015
David Hasen
University of Colorado School of Law
Downloads 208 (108,987)

Abstract:

income taxation, efficiency, taxation

5.

Financial Options in the Real World - An Economic and Tax Analysis

Florida State University Law Review, Vol. 37, p. 789, 2010, Distinguished Scholar Series, Penn State Legal Studies Research Paper No. 13-2009
Number of pages: 52 Posted: 29 Aug 2009 Last Revised: 20 Oct 2010
David Hasen
University of Colorado School of Law
Downloads 187 (117,392)

Abstract:

taxation, options

6.

Liberalism and Ability Taxation

Texas Law Review, Vol. 85, pp. 1057-1113, 2007, U of Michigan Public Law Working Paper No. 64
Number of pages: 58 Posted: 29 Aug 2006
David Hasen
University of Colorado School of Law
Downloads 171 (127,831)
Citation 5

Abstract:

liberalism, human capital, taxation

7.

Tax Neutrality and Tax Amenities

12 Fl. Tax Rev. 57 (2012)
Number of pages: 75 Posted: 09 Aug 2011 Last Revised: 18 Jun 2012
David Hasen
University of Colorado School of Law
Downloads 147 (140,263)

Abstract:

tax neutrality, public finance

8.

Legal Transitions and the Problem of Reliance

Columbia Journal of Tax Law, Penn State Legal Studies Research Paper No. 14-2010
Number of pages: 55 Posted: 25 Aug 2008 Last Revised: 22 Jun 2010
David Hasen
University of Colorado School of Law
Downloads 136 (161,935)

Abstract:

legal transitions, tax, legal theory

9.

The Treatment of Risk-Taking Under an Income Tax

Number of pages: 51 Posted: 02 Jan 2015 Last Revised: 12 Mar 2016
David Hasen
University of Colorado School of Law
Downloads 96 (169,504)

Abstract:

taxation, public finance

10.

CBIT 2.0: A Proposal to Address US Business Taxation

Tax Notes, Vol. 140, August 26, 2013
Number of pages: 18 Posted: 03 Sep 2013
David Hasen
University of Colorado School of Law
Downloads 65 (240,937)

Abstract:

Taxation, Business Taxation

11.

The Dividend Reinvestment Deduction: A Modest Proposal to Reform the Taxation of Business Income

Number of pages: 14 Posted: 25 Feb 2014 Last Revised: 26 Mar 2014
David Hasen
University of Colorado School of Law
Downloads 41 (321,262)

Abstract:

taxation, efficiency, public finance, corporate taxation

12.

Some Consequences of Governmental Provision of Rival Goods

Number of pages: 37 Posted: 21 Jan 2014 Last Revised: 02 Feb 2014
David Hasen
University of Colorado School of Law
Downloads 38 (324,109)

Abstract:

taxation, public finance

13.

CBIT 2.0 -- Executive Summary

Santa Clara Univ. Legal Studies Research Paper No. 25-13
Number of pages: 7 Posted: 11 Jul 2013 Last Revised: 05 Sep 2013
David Hasen
University of Colorado School of Law
Downloads 37 (339,381)

Abstract:

taxation

14.

A Partnership Mark-to-Market Tax Election

Number of pages: 52 Posted: 11 Jan 2017
David Hasen
University of Colorado School of Law
Downloads 0 (333,140)

Abstract:

Business Taxation, Partnership Taxation, Tax Policy

15.

Accretion-Based Progressive Wealth Taxation

Florida Tax Review, Forthcoming
Number of pages: 39 Posted: 21 Aug 2016
David Hasen
University of Colorado School of Law
Downloads 0 (345,772)

Abstract:

Taxation, Wealth Taxation, Public Finance

16.

Taxation and Innovation - A Sectorial Approach

University of Illinois Law Review, Forthcoming
Number of pages: 48 Posted: 11 Mar 2016 Last Revised: 13 Apr 2016
David Hasen
University of Colorado School of Law
Downloads 0 (193,087)

Abstract:

income taxation, law and economics, intellectual property

17.

A Realization-Based Approach to the Taxation of Financial Instruments

Tax Law Review, Vol. 57, No. 3
Posted: 04 Mar 2005
David Hasen
University of Colorado School of Law

Abstract: