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

21

DOWNLOADS
Rank 15,238

SSRN RANKINGS

Top 15,238

in Total Papers Downloads

3,115

CITATIONS
Rank 36,332

SSRN RANKINGS

Top 36,332

in Total Papers Citations

14

Scholarly Papers (21)

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 396 (73,154)

Abstract:

Loading...

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 335 (88,715)

Abstract:

Loading...

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 332 (89,641)
Citation 1

Abstract:

Loading...

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 Florida Levin College of Law
Downloads 228 (133,167)

Abstract:

Loading...

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 Florida Levin College of Law
Downloads 221 (137,280)

Abstract:

Loading...

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 Florida Levin College of Law
Downloads 198 (152,260)

Abstract:

Loading...

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 Florida Levin College of Law
Downloads 191 (157,406)

Abstract:

Loading...

tax neutrality, public finance

8.

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 184 (162,854)

Abstract:

Loading...

income taxation, law and economics, intellectual property

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 Florida Levin College of Law
Downloads 157 (187,038)

Abstract:

Loading...

taxation, public finance

10.

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 146 (198,619)

Abstract:

Loading...

legal transitions, tax, legal theory

11.

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 128 (220,680)

Abstract:

Loading...

Business Taxation, Partnership Taxation, Tax Policy

12.

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 90 (282,068)

Abstract:

Loading...

Asset Basis, Reorganizations, Income Tax, Corporate Tax

13.

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 90 (282,068)

Abstract:

Loading...

Taxation, Business Taxation

14.

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 80 (303,331)

Abstract:

Loading...

taxation, tax policy, federal income 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 73 (319,874)

Abstract:

Loading...

Taxation, Wealth Taxation, Public Finance

16.

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 68 (332,589)

Abstract:

Loading...

compliance, regulation, efficiency

17.

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 56 (366,744)

Abstract:

Loading...

property tax, referendum, efficiency

18.

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 (382,715)

Abstract:

Loading...

taxation, efficiency, public finance, corporate taxation

19.

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 47 (396,292)

Abstract:

Loading...

taxation, public finance

20.

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 44 (406,953)

Abstract:

Loading...

taxation

21.

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 Florida Levin College of Law

Abstract:

Loading...