Daniel Jacob Hemel

University of Chicago - Law School

Assistant Professor

1111 E. 60th St.

Chicago, IL 60637

United States

SCHOLARLY PAPERS

44

DOWNLOADS
Rank 56

SSRN RANKINGS

Top 56

in Total Papers Downloads

112,572

CITATIONS

1

Scholarly Papers (44)

1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and University of California Hastings College of the Law
Downloads 59,007 (12)

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and University of California Hastings College of the Law
Downloads 37,147 (35)

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

3.

Presidential Obstruction of Justice

106 California Law Review 1277 (2018), U of Chicago, Public Law Working Paper No. 647
Number of pages: 59 Posted: 21 Jul 2017 Last Revised: 09 Jan 2019
Daniel Jacob Hemel and Eric A. Posner
University of Chicago - Law School and University of Chicago - Law School
Downloads 4,273 (1,915)

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President, Obstruction of Justice, Executive Power, Prosecutorial Discretion

4.

State Responses to Federal Tax Reform: Charitable Tax Credits

State Tax Notes, Vol. 159, No. 5, 2018, UCLA School of Law, Law-Econ Research Paper No. 18-02, UC Hastings Research Paper No. 264
Number of pages: 49 Posted: 11 Jan 2018 Last Revised: 02 Jul 2018
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, University of Chicago - Law School, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and University of California Hastings College of the Law
Downloads 3,041 (3,456)

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5.

Sexual Harassment and Corporate Law

Columbia Law Review, Forthcoming, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 847, U of Chicago, Public Law Working Paper No. 661
Number of pages: 76 Posted: 25 Mar 2018 Last Revised: 27 May 2018
Daniel Jacob Hemel and Dorothy Lund
University of Chicago - Law School and University of Southern California Gould School of Law
Downloads 887 (25,253)

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Sexual Harassment, Corporate Law

6.

Beyond the Patents-Prizes Debate

Texas Law Review, Vol. 92, No. 2, p. 303 (2013)
Number of pages: 80 Posted: 07 Apr 2013 Last Revised: 31 Jan 2014
Daniel Jacob Hemel and Lisa Larrimore Ouellette
University of Chicago - Law School and Stanford Law School
Downloads 698 (34,986)

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patents, R&D tax credits, tax incentives, prizes, grants, innovation, political economy, distributive justice, risk aversion, capital constraints

7.

The False Promise of Presidential Indexation

Yale Journal on Regulation, Forthcoming
Number of pages: 36 Posted: 01 Jun 2018 Last Revised: 08 Aug 2018
Daniel Jacob Hemel and David Kamin
University of Chicago - Law School and New York University School of Law
Downloads 590 (43,824)

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presidential indexation, capital gains, inflation, indexing, basis

8.

Innovation Policy Pluralism

Yale Law Journal, Vol. 128, p. 544 (2019), Stanford Public Law Working Paper, Stanford Law and Economics Olin Working Paper No. 516, U of Chicago, Public Law Working Paper No. 664, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 849
Number of pages: 71 Posted: 26 Feb 2018 Last Revised: 02 Feb 2019
Daniel Jacob Hemel and Lisa Larrimore Ouellette
University of Chicago - Law School and Stanford Law School
Downloads 487 (55,933)

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intellectual property, innovation policy, prizes, grants, R&D tax credits

9.

The President's Power to Tax

102 Cornell Law Review 633 (2017), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 762, U of Chicago, Public Law Working Paper No. 581
Number of pages: 88 Posted: 02 May 2016 Last Revised: 10 May 2017
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 444 (62,686)

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presidential power, tax, treasury regulations

10.

Trade and Tradeoffs: The Case of International Patent Exhaustion

Columbia Law Review Sidebar, Vol. 116, No. 17, 2016
Number of pages: 10 Posted: 01 Oct 2015 Last Revised: 15 Apr 2016
Daniel Jacob Hemel and Lisa Larrimore Ouellette
University of Chicago - Law School and Stanford Law School
Downloads 368 (78,363)

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patent, intellectual property, exhaustion, first sale, distributive justice

11.

Chevron Step One-and-a-Half

84 University of Chicago Law Review 757 (2017), U of Chicago, Public Law Working Paper No. 602, BYU Law Research Paper No. 17-07
Number of pages: 68 Posted: 16 Nov 2016 Last Revised: 03 Feb 2018
Daniel Jacob Hemel and Aaron Nielson
University of Chicago - Law School and Brigham Young University - J. Reuben Clark Law School
Downloads 353 (82,275)

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Chevron, administrative law, statutory interpretation, D.C. Circuit

12.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Ernst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, University of California Hastings College of the Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 316 (93,172)

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

13.

Atlas Nods: The Libertarian Case for a Basic Income

2017 Wisconsin Law Review 1189, San Diego Legal Studies Paper No. 17-306, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 821, U of Chicago, Public Law Working Paper No. 644
Number of pages: 83 Posted: 23 Oct 2017 Last Revised: 03 Feb 2018
Miranda Perry Fleischer and Daniel Jacob Hemel
University of San Diego School of Law and University of Chicago - Law School
Downloads 307 (96,176)

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Universal Basic Income, Libertarianism, Tax Policy

14.

Inequality and the Mortgage Interest Deduction

70 Tax Law Review 667 (2017), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 775, U of Chicago, Public Law Working Paper No. 593, Kreisman Working Papers Series in Housing Law and Policy No. 39
Number of pages: 40 Posted: 25 Aug 2016 Last Revised: 17 May 2018
Daniel Jacob Hemel and Kyle Rozema
University of Chicago - Law School and University of Chicago - Law School
Downloads 301 (98,206)

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mortgage interest deduction, inequality, tax expenditures, state and local tax deduction, charitable contribution deduction, political economy

15.

Can New York Publish President Trump's State Tax Returns?

127 Yale Law Journal Forum 62 (2017), U of Chicago, Public Law Working Paper No. 632
Number of pages: 33 Posted: 27 Apr 2017 Last Revised: 06 Sep 2017
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 273 (109,130)

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Presidential Tax Transparency, Taxpayer Privacy, President Trump, New York State Legislature

16.

Comment: Empty Creditors and Debt Exchanges

Yale Journal on Regulation, Vol. 27, No. 1, Winter 2010
Number of pages: 12 Posted: 17 Oct 2009 Last Revised: 07 Nov 2011
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 273 (109,130)
Citation 1

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credit default swaps, empty creditors

17.

Executive Action and the First Amendment's First Word

Pepperdine Law Review, Vol. 40, 2013, Forthcoming
Number of pages: 24 Posted: 16 May 2012 Last Revised: 20 Dec 2015
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 241 (124,006)

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First Amendment, textualism

18.

Easy on the SALT: A Qualified Defense of the Deduction for State and Local Taxes

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 826, U of Chicago, Public Law Working Paper No. 652
Number of pages: 25 Posted: 30 Oct 2017 Last Revised: 13 Dec 2017
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 230 (129,985)

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State and Local Taxes, State and Local Tax Deduction, Tax Reform

19.

The Tax Legislative Process: A Byrd's Eye View

81 Law and Contemporary Problems 99 (2018), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-06, U of Chicago, Public Law Working Paper No. 667
Number of pages: 38 Posted: 02 Feb 2018 Last Revised: 13 Jul 2018
Ellen P. Aprill and Daniel Jacob Hemel
Loyola Law School Los Angeles and University of Chicago - Law School
Downloads 221 (135,133)

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Senate, Byrd rule, budget reconciliation, legislative procedure, federal tax law

20.

Regulatory Consolidation and Cross-Border Coordination: Challenging the Conventional Wisdom

Yale Journal on Regulation, Vol. 28, No. 1, 2011
Number of pages: 39 Posted: 16 Jan 2011 Last Revised: 20 Dec 2015
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 202 (147,138)

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21.

Is Abood Irrelevant?

82 University of Chicago Law Review Dialogue 227 (2015)
Number of pages: 24 Posted: 22 Oct 2015 Last Revised: 04 Jan 2016
Daniel Jacob Hemel and David Scott Louk
University of Chicago - Law School and University of California, Berkeley, School of Law, StudentsYale Law School
Downloads 195 (152,074)

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labor unions, agency shops, First Amendment, government speech, tax salience

22.

Knowledge Goods and Nation-States

Minnesota Law Review, Vol. 101, p. 167, 2016, U of Chicago, Public Law Working Paper No. 578
Number of pages: 77 Posted: 10 Mar 2016 Last Revised: 24 Nov 2016
Daniel Jacob Hemel and Lisa Larrimore Ouellette
University of Chicago - Law School and Stanford Law School
Downloads 190 (155,759)

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intellectual property, TRIPS, international, R&D tax credits, prizes, grants, innovation

23.

Decisionmaking on Multimember Courts: The Assignment Power in the Circuits

Northwestern Law & Econ Research Paper No. 17-05, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 822, U of Chicago, Public Law Working Paper No. 646
Number of pages: 39 Posted: 10 May 2017 Last Revised: 28 Mar 2019
Daniel Jacob Hemel and Kyle Rozema
University of Chicago - Law School and University of Chicago - Law School
Downloads 189 (156,489)

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judicial behavior, opinion assignment, courts of appeals, median voter theorem

24.

Pooling and Unpooling in the Uber Economy

2017 University of Chicago Legal Forum 265, U of Chicago, Public Law Working Paper No. 638, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 813
Number of pages: 23 Posted: 15 Mar 2017 Last Revised: 21 Mar 2018
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 183 (161,076)

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pooling, unpooling, adverse selection, Uber, gig economy, sharing economy

25.

Issuer Choice After Morrison

Yale Journal on Regulation, Vol. 28, 2011
Number of pages: 19 Posted: 27 Mar 2011 Last Revised: 20 Dec 2015
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 176 (166,787)

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26.

The Architecture of a Basic Income

University of Chicago Law Review, Forthcoming, San Diego Legal Studies Paper Forthcoming, U of Chicago, Public Law Working Paper No. 702, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 874
Number of pages: 62 Posted: 08 Mar 2019 Last Revised: 27 Mar 2019
Miranda Perry Fleischer and Daniel Jacob Hemel
University of San Diego School of Law and University of Chicago - Law School
Downloads 175 (167,637)

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basic income, universal basic income, UBI, cash transfers, negative income tax

27.

The Economic Logic of the Lease/Loan Distinction in Bankruptcy

Yale Law Journal, Vol. 120, 2011
Number of pages: 39 Posted: 25 Mar 2011
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 161 (180,197)

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leases, secured loans, Uniform Commercial Code, Bankruptcy Code

28.

Partisan Balance With Bite

118 Columbia Law Review 9 (2018), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 824, U of Chicago, Public Law Working Paper No. 649
Number of pages: 74 Posted: 14 Aug 2017 Last Revised: 03 Feb 2018
Brian D. Feinstein and Daniel Jacob Hemel
University of Pennsylvania, The Wharton School and University of Chicago - Law School
Downloads 150 (191,265)

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Partisan Balance Requirements, Administrative Law, Independent Agencies, Partisan Sort, Ideological Polarization

29.

Public Perceptions of Government Speech

Supreme Court Review, Vol. 2017, p. 33, 2018, Stanford Public Law Working Paper, U of Chicago, Public Law Working Paper No. 668, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 851
Number of pages: 46 Posted: 20 Dec 2017 Last Revised: 02 Jul 2018
Daniel Jacob Hemel and Lisa Larrimore Ouellette
University of Chicago - Law School and Stanford Law School
Downloads 148 (193,424)

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First Amendment, Free Speech, Government Speech, Public Perception, Survey Experiment

30.

Should Tax Rates Decline with Age?

Yale Law Journal, Vol. 120, p. 102, 2011
Number of pages: 14 Posted: 29 Mar 2011 Last Revised: 17 Apr 2011
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 147 (194,420)

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taxes, age-adjusted taxes, optimal taxation theory

31.

Caveat IRS: Problems with Abandoning the Full Deduction Rule

State Tax Notes, Vol. 88, No. 6, 2018, Stanford Public Law Working Paper
Number of pages: 11 Posted: 22 Jul 2018
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, University of Chicago - Law School, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and University of California Hastings College of the Law
Downloads 126 (219,766)

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Charitable Deduction, State And Local Tax Deduction

32.

The Vanguard Case Reconsidered

Tax Notes, Vol. 150, p. 1466, March 21, 2016
Number of pages: 10 Posted: 07 Apr 2016
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 126 (219,766)

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tax, transfer pricing, mutual funds, Vanguard

33.

Tangled Up in Tax: The Nonprofit Sector and the Federal Tax System

Nonprofit Sector: A Research Handbook (3rd edition, Patricia Bromley & Walter Powell eds., Stanford University Press, 2019 Forthcoming) , University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 871, U of Chicago, Public Law Working Paper No. 699
Number of pages: 29 Posted: 30 Jan 2019 Last Revised: 27 Mar 2019
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 119 (229,416)

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tax-exempt organizations, 501(c)(3), charitable contribution deduction, federal tax law, nonprofit sector, entanglement

34.

The Death and Life of the State and Local Tax Deduction

72 Tax Law Review 2018-2019, (Forthcoming), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 860, U of Chicago, Public Law Working Paper No. 686
Number of pages: 40 Posted: 19 Oct 2018
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 115 (235,272)

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state and local tax deduction, SALT

35.

How to Reach the Constitutional Question in the Health Care Cases

Stanford Law Review Online, Vol. 64, pp. 39-45
Number of pages: 7 Posted: 02 Jan 2012 Last Revised: 15 Jan 2012
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 115 (235,272)

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Supreme Court, original jurisdiction, health care, Tax Anti-Injunction Act

36.

Bayh-Dole Beyond Borders

Journal of Law and the Biosciences, Vol. 4, No. 2, p. 282-310, 2017, DOI: org/10.1093/jlb/lsx011, Stanford Law and Economics Olin Working Paper No. 504, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 801, U of Chicago, Public Law Working Paper No. 619
Number of pages: 29 Posted: 21 Feb 2017 Last Revised: 11 Oct 2017
Daniel Jacob Hemel and Lisa Larrimore Ouellette
University of Chicago - Law School and Stanford Law School
Downloads 109 (244,500)

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Bayh-Dole, patents, grants, R&D, international

37.

States and Localities Can Offset Federal Tax Law's Impact on Their Residents

Bloomberg Tax: Daily Tax Report (February 9, 2018), Bloomberg Tax: Daily Tax Report: State (January 12, 2018), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 852, U of Chicago, Public Law Working Paper No. 669
Number of pages: 3 Posted: 25 Jan 2018 Last Revised: 15 May 2018
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 103 (254,308)

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state and local taxes, SALT deduction, payroll tax, fiscal federalism

38.

Free Speech and Cheap Talk

Journal of Legal Analysis (forthcoming 2019), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 872, U of Chicago, Public Law Working Paper No. 700
Number of pages: 50 Posted: 07 Feb 2019 Last Revised: 27 Mar 2019
Daniel Jacob Hemel and Ariel Porat
University of Chicago - Law School and Tel Aviv University
Downloads 100 (259,513)

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defamation, libel, slander, torts, tort law, signaling, free speech, First Amendment

39.

The Living Anti-Injunction Act

104 Virginia Law Review Online 74 (2018), U of Chicago, Public Law Working Paper No. 662
Number of pages: 15 Posted: 13 Mar 2018 Last Revised: 26 Apr 2018
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 75 (309,909)

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Anti-Injunction Act, Tax Anti-Injunction Act, tax procedure, administrative law

40.

The Marginal Revenue Rule in Cost-Benefit Analysis

Tax Notes, Vol. 160, No. 11, pp. 1507-1528 (Sept. 10, 2018), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 859, U of Chicago, Public Law Working Paper No. 685
Number of pages: 23 Posted: 15 Oct 2018
David A. Weisbach, Daniel Jacob Hemel and Jennifer Nou
University of Chicago - Law School, University of Chicago - Law School and University of Chicago - Law School
Downloads 74 (312,322)

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cost-benefit analysis, tax regulations, marginal revenue rule, elasticity of taxable income

41.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018
University of Chicago - Law School, University of Michigan Law School, New York University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, University of Richmond - School of Law, University of Pennsylvania Law School, Yale University - Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 61 (346,033)

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42.

The State-Charity Disparity Under the 2017 Tax Law

Washington University Journal of Law and Policy, Forthcoming
Number of pages: 12 Posted: 27 Dec 2018
Daniel Jacob Hemel
University of Chicago - Law School
Downloads 51 (376,410)

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state and local taxes, charitable contributions, itemized deductions, tax policy, tax politics

43.

There's a Problem With Buybacks, But It's Not What Senators Think

Tax Notes, February 18, 2019, Volume 162, Number 7, p. 765
Number of pages: 5 Posted: 02 May 2019
Daniel Jacob Hemel and Gregg D. Polsky
University of Chicago - Law School and University of Georgia School of Law
Downloads 25 (481,925)

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buybacks, redemptions, share repurchases, corporate tax, corporate distributions, dividends

44.

Federalism as a Safeguard of Progressive Taxation

93 New York University Law Review 1 (2018), U of Chicago, Public Law Working Paper No. 633, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 816
Posted: 25 Feb 2019 Last Revised: 02 Mar 2019
Daniel Jacob Hemel
University of Chicago - Law School

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Federalism, Fiscal Federalism, Commandeering, Sovereign Immunity, Income Inequality, State Taxes

Other Papers (1)

Total Downloads: 17    Citations: 0
1.

Appendix to 'The Marginal Revenue Rule in Cost-Benefit Analysis'

Number of pages: 14 Posted: 22 Aug 2018 Last Revised: 11 Sep 2018
Daniel Jacob Hemel, Jennifer Nou and David A. Weisbach
University of Chicago - Law School, University of Chicago - Law School and University of Chicago - Law School
Downloads 17 (612,842)

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cost-benefit analysis, tax regulations