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

29

DOWNLOADS
Rank 22,750

SSRN RANKINGS

Top 22,750

in Total Papers Downloads

4,833

TOTAL CITATIONS

4

Scholarly Papers (29)

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 444 (142,003)

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 369 (175,231)

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 367 (176,277)
Citation 3

Abstract:

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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 361 (179,504)

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 306 (214,791)

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 263 (251,307)

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 253 (261,438)

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 240 (275,392)
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 227 (290,819)

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 219 (301,052)

Abstract:

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taxation, public finance

11.

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 180 (361,225)

Abstract:

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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 177 (366,687)

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

13.

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 165 (390,174)

Abstract:

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legal transitions, tax, legal theory

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 144 (437,088)

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 141 (444,565)

Abstract:

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Taxation, Business Taxation

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 134 (463,242)

Abstract:

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taxation, tax policy, federal income taxation

17.

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 117 (515,035)

Abstract:

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Taxation, Wealth Taxation, Public Finance

18.

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 108 (546,794)

Abstract:

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interest expense, tax policy, taxation

19.

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 106 (554,606)

Abstract:

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compliance, regulation, efficiency

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 82 (654,668)

Abstract:

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property tax, referendum, efficiency

21.

Taxation of Work in Christian Theology

Number of pages: 22 Posted: 15 Apr 2024
David Hasen
University of Florida Levin College of Law
Downloads 81 (659,337)

Abstract:

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Taxation, Christianity, Labor, Work

22.

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 75 (688,972)

Abstract:

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taxation, efficiency, public finance, corporate taxation

23.

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 69 (721,667)

Abstract:

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taxation, public finance

24.

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 61 (770,103)

Abstract:

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taxation

25.

Inequality and Spending Policy

Number of pages: 47 Posted: 11 Mar 2020
David Hasen
University of Florida Levin College of Law
Downloads 57 (796,801)

Abstract:

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inequality, budgeting, taxation, spending, efficiency

26.

Pricing Low-Income Resource Volatility

Number of pages: 49 Posted: 21 Jan 2025 Last Revised: 06 Feb 2025
David Hasen
University of Florida Levin College of Law
Downloads 48 (873,401)

Abstract:

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volatility, efficiency, tax policy

27.

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 20 (1,159,618)

Abstract:

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28.

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 19 (1,171,835)

Abstract:

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29.

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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