David Hasen

University of Florida Levin College of Law

Professor

P.O. Box 117625

Gainesville, FL 32611-7625

United States

http://https://www.law.ufl.edu/faculty/david-hasen

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 17,400

SSRN RANKINGS

Top 17,400

in Total Papers Downloads

3,528

SSRN CITATIONS
Rank 46,008

SSRN RANKINGS

Top 46,008

in Total Papers Citations

3

CROSSREF CITATIONS

12

Scholarly Papers (26)

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 Florida Levin College of Law
Downloads 407 (88,949)

Abstract:

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retroactivity, taxation

2.

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 Florida Levin College of Law
Downloads 339 (109,543)
Citation 3

Abstract:

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taxation, partnerships

3.

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 Florida Levin College of Law
Downloads 339 (109,543)

Abstract:

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taxation, income, timing, administration

4.

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 Florida Levin College of Law
Downloads 243 (154,891)

Abstract:

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taxation, options

5.

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 Florida Levin College of Law
Downloads 230 (163,359)

Abstract:

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income taxation, efficiency, taxation

6.

A Partnership Mark-to-Market Tax Election

Tax Lawyer, Forthcoming
Number of pages: 49 Posted: 11 Jan 2017 Last Revised: 31 Jan 2018
David Hasen
University of Florida Levin College of Law
Downloads 207 (180,482)

Abstract:

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Business Taxation, Partnership Taxation, Tax Policy

7.

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 Florida Levin College of Law
Downloads 206 (181,305)

Abstract:

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liberalism, human capital, taxation

8.

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 Florida Levin College of Law
Downloads 202 (184,667)
Citation 1

Abstract:

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tax neutrality, public finance

9.

Taxation and Innovation - A Sectorial Approach

University of Illinois Law Review, Forthcoming, University of Florida Levin College of Law Research Paper No. 18-11
Number of pages: 49 Posted: 11 Mar 2016 Last Revised: 27 Oct 2018
David Hasen
University of Florida Levin College of Law
Downloads 198 (188,108)

Abstract:

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income taxation, law and economics, intellectual property

10.

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 Florida Levin College of Law
Downloads 169 (216,134)

Abstract:

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taxation, public finance

11.

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 Florida Levin College of Law
Downloads 149 (240,092)

Abstract:

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legal transitions, tax, legal theory

12.

Section 338 and the Step Transaction Doctrine

74 Tax Law. (forthcoming 2020), University of Florida Levin College of Law Research Paper No. 20-32
Number of pages: 31 Posted: 24 Jun 2020 Last Revised: 06 Oct 2020
David Hasen
University of Florida Levin College of Law
Downloads 108 (305,455)

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stock purchase as asset purchase, substance over form, section 338, section 368

13.

Asset Basis in Acquisitive Reorganizations: General Utilities Hangover

Tax Lawyer, Forthcoming
Number of pages: 20 Posted: 04 Aug 2018 Last Revised: 23 Sep 2018
David Hasen
University of Florida Levin College of Law
Downloads 99 (323,806)

Abstract:

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Asset Basis, Reorganizations, Income Tax, Corporate Tax

14.

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 Florida Levin College of Law
Downloads 96 (330,219)

Abstract:

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Taxation, Business Taxation

15.

Accretion-Based Progressive Wealth Taxation

Florida Tax Review, Forthcoming
Number of pages: 39 Posted: 21 Aug 2016 Last Revised: 20 Mar 2017
David Hasen
University of Florida Levin College of Law
Downloads 87 (351,305)

Abstract:

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Taxation, Wealth Taxation, Public Finance

16.

How Should Gifts Be Treated Under the Federal Income Tax?

Michigan State Law Review, Forthcoming
Number of pages: 34 Posted: 13 Dec 2017 Last Revised: 19 Dec 2017
David Hasen
University of Florida Levin College of Law
Downloads 83 (361,523)

Abstract:

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taxation, tax policy, federal income taxation

17.

Rules, Standards and Detection

Number of pages: 66 Posted: 29 Jan 2018 Last Revised: 12 Jun 2018
David Hasen
University of Florida Levin College of Law
Downloads 77 (377,640)

Abstract:

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compliance, regulation, efficiency

18.

Proposition 13 Redux

State Tax Notes, Vol. 89, 2018, University of Florida Levin College of Law Research Paper No. 19-1
Number of pages: 5 Posted: 15 Aug 2018 Last Revised: 20 Dec 2018
David Hasen
University of Florida Levin College of Law
Downloads 61 (427,488)

Abstract:

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property tax, referendum, efficiency

19.

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 Florida Levin College of Law
Downloads 51 (464,413)

Abstract:

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taxation, efficiency, public finance, corporate taxation

20.

Debt and Taxes

Number of pages: 43 Posted: 18 Feb 2021
David Hasen
University of Florida Levin College of Law
Downloads 49 (472,379)

Abstract:

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21.

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 Florida Levin College of Law
Downloads 48 (476,421)

Abstract:

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taxation, public finance

22.

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 Florida Levin College of Law
Downloads 45 (489,131)

Abstract:

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taxation

23.

Inequality and Spending Policy

Number of pages: 47 Posted: 11 Mar 2020
David Hasen
University of Florida Levin College of Law
Downloads 26 (587,374)

Abstract:

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inequality, budgeting, taxation, spending, efficiency

24.

The Ambiguous Basis of Judicial Deference to Administrative Rules

17 Yale J. on Reg. 327 (2000)
Number of pages: 40 Posted: 09 Jun 2020
David Hasen
University of Florida Levin College of Law
Downloads 7 (724,344)
Citation 1

Abstract:

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25.

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

18 Chapman L. Rev. 49 (2014)
Number of pages: 16 Posted: 09 Jun 2020
David Hasen
University of Florida Levin College of Law
Downloads 2 (765,308)

Abstract:

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26.

A Realization-Based Approach to the Taxation of Financial Instruments

Posted: 04 Mar 2005
David Hasen
University of Florida Levin College of Law

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