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 15,131

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Top 15,131

in Total Papers Downloads

3,088

CITATIONS
Rank 30,701

SSRN RANKINGS

Top 30,701

in Total Papers Citations

7

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 (71,869)

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 335 (87,243)
Citation 2

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 332 (88,116)

Abstract:

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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 (131,014)

Abstract:

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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 220 (135,647)

Abstract:

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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 197 (150,465)
Citation 5

Abstract:

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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 189 (156,386)

Abstract:

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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 182 (161,789)

Abstract:

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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 155 (185,948)

Abstract:

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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 (195,425)

Abstract:

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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 118 (230,796)

Abstract:

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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 88 (281,554)

Abstract:

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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 88 (281,554)

Abstract:

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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 79 (300,648)

Abstract:

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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 72 (317,169)

Abstract:

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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 66 (332,430)

Abstract:

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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 55 (363,862)

Abstract:

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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 (376,416)

Abstract:

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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 (389,804)

Abstract:

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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 (400,185)

Abstract:

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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:

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