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

28

DOWNLOADS
Rank 21,606

SSRN RANKINGS

Top 21,606

in Total Papers Downloads

4,394

SSRN CITATIONS

2

CROSSREF CITATIONS

12

Scholarly Papers (28)

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 433 (124,894)

Abstract:

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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 Florida Levin College of Law
Downloads 360 (153,938)

Abstract:

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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 Florida Levin College of Law
Downloads 357 (155,396)
Citation 3

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taxation, partnerships

4.

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 347 (160,273)

Abstract:

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Business Taxation, Partnership Taxation, Tax Policy

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 Florida Levin College of Law
Downloads 285 (197,348)

Abstract:

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taxation, options

6.

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 250 (225,059)

Abstract:

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income taxation, efficiency, taxation

7.

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 236 (238,089)

Abstract:

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income taxation, law and economics, intellectual property

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 227 (247,194)
Citation 1

Abstract:

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tax neutrality, public finance

9.

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 221 (253,564)

Abstract:

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liberalism, human capital, taxation

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 201 (276,750)

Abstract:

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taxation, public finance

11.

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 163 (333,109)

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

12.

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 162 (334,915)

Abstract:

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legal transitions, tax, legal theory

13.

Debt and Taxes

12 Columbia J. Tax L. 89 (2021), University of Florida Levin College of Law Research Paper No. 21-31
Number of pages: 38 Posted: 30 Oct 2021
David Hasen
University of Florida Levin College of Law
Downloads 155 (347,546)

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14.

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 129 (402,125)

Abstract:

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Asset Basis, Reorganizations, Income Tax, Corporate Tax

15.

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 120 (424,536)

Abstract:

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Taxation, Business Taxation

16.

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 105 (468,531)

Abstract:

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Taxation, Wealth Taxation, Public Finance

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 100 (484,737)

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compliance, regulation, efficiency

18.

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 99 (487,960)

Abstract:

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taxation, tax policy, federal income taxation

19.

Interest Deductibility

Number of pages: 38 Posted: 28 Mar 2022 Last Revised: 04 Apr 2022
David Hasen
University of Florida Levin College of Law
Downloads 94 (504,718)

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interest expense, tax policy, taxation

20.

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 81 (553,285)

Abstract:

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property tax, referendum, efficiency

21.

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 73 (587,186)

Abstract:

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taxation, efficiency, public finance, corporate taxation

22.

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 65 (624,771)

Abstract:

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taxation, public finance

23.

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 57 (666,577)

Abstract:

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taxation

24.

Inequality and Spending Policy

Number of pages: 47 Posted: 11 Mar 2020
David Hasen
University of Florida Levin College of Law
Downloads 41 (767,194)

Abstract:

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inequality, budgeting, taxation, spending, efficiency

25.

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 12 (1,024,679)

Abstract:

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26.

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 12 (1,024,679)

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27.

Taxation of Work in Christian Theology

Number of pages: 22 Posted: 15 Apr 2024
David Hasen
University of Florida Levin College of Law
Downloads 9 (1,052,860)

Abstract:

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Taxation, Christianity, Labor, Work

28.

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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