David M. Schizer

Columbia University - Law School

Dean Emeritus and the Harvey R. Miller Professor of Law and Economics

435 West 116th Street

New York, NY 10027

United States

SCHOLARLY PAPERS

24

DOWNLOADS
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11,380

CITATIONS
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Top 4,739

in Total Papers Citations

111

Scholarly Papers (24)

1.

Understanding Venture Capital Structure: A Tax Explanation for Convertible Preferred Stock

Columbia Law and Economics Working Paper No. 199; Stanford Law and Economics Olin Working Paper No. 230
Number of pages: 51 Posted: 28 Feb 2002
Ronald J. Gilson and David M. Schizer
Stanford Law School and Columbia University - Law School
Downloads 3,224 (2,187)
Citation 49

Abstract:

Executives and Hedging: The Fragile Legal Foundation of Incentive Compatibility

Columbia Law School, Center for Law and Economic Studies, Working Paper No. 147
Number of pages: 74 Posted: 23 Oct 1999
David M. Schizer
Columbia University - Law School
Downloads 834 (22,659)
Citation 25

Abstract:

Executives and Hedging: The Fragile Legal Foundation of Incentive Compatibility

Columbia Law Review, Vol. 100, pp. 440-504
Posted: 08 Feb 2000
David M. Schizer
Columbia University - Law School

Abstract:

3.

Frictions as a Constraint on Tax Planning

Columbia Law and Economic Working Paper No. 187
Number of pages: 77 Posted: 20 Mar 2001
David M. Schizer
Columbia University - Law School
Downloads 756 (24,607)
Citation 9

Abstract:

Frictions; Tax planning; Section 1259; Section 1260

Market Bubbles and Wasteful Avoidance: Tax and Regulatory Constraints on Short Sales

Yale SOM Working Paper No. ES-22; Columbia Law and Economics Working Paper No. 217; Cowles Foundation Discussion Paper No. 1413
Number of pages: 54 Posted: 07 Apr 2003
Michael R. Powers, David M. Schizer and Martin Shubik
Independent, Columbia University - Law School and Yale University - School of Management
Downloads 589 (36,660)
Citation 5

Abstract:

Short Sales, Speculative Bubble, Tax, Capital Gain, Locate Requirement, Uptick Rule, Noise Trader

Market Bubbles and Wasteful Avoidance: Tax and Regulatory Constraints on Short Sales

Tax Law Review, Vol. 57, No. 2, 2004
Posted: 02 Aug 2004
Michael R. Powers, David M. Schizer and Martin Shubik
Independent, Columbia University - Law School and Yale University - School of Management

Abstract:

Short Sales, Speculative Bubble, Tax, Capital Gain, Locate Requirement, Uptick Rule, Noise Trader

5.

The Shale Oil and Gas Revolution, Hydraulic Fracturing, and Water Contamination: A Regulatory Strategy

Columbia Law and Economics Working Paper No. 440
Number of pages: 121 Posted: 21 Feb 2013 Last Revised: 25 Mar 2015
Thomas W. Merrill and David M. Schizer
Columbia University - Law School and Columbia University - Law School
Downloads 523 (13,727)

Abstract:

6.

Balance in the Taxation of Derivative Securities: An Agenda for Reform

Columbia Law and Economics Working Paper No. 247
Number of pages: 84 Posted: 12 Mar 2004
David M. Schizer
Columbia University - Law School
Downloads 520 (37,999)
Citation 1

Abstract:

7.
Downloads 517 ( 44,031)
Citation 1

Scrubbing the Wash Sale Rules

Columbia Law and Economics Working Paper No. 242
Number of pages: 53 Posted: 05 Feb 2004
David M. Schizer
Columbia University - Law School
Downloads 517 (43,489)
Citation 1

Abstract:

Scrubbing the Wash Sale Rules

Taxes - The Tax Magazine, Vol. 82, No. 3, March 2004
Posted: 17 May 2004
David M. Schizer
Columbia University - Law School

Abstract:

8.

Sticks and Snakes: Derivatives and Curtailing Aggressive Tax Planning

Southern California Law Review, September 2000
Number of pages: 88 Posted: 28 Jul 2000
David M. Schizer
Columbia University - Law School
Downloads 457 (47,614)
Citation 6

Abstract:

Tax and Corporate Governance: The Influence of Tax on Managerial Agency Costs

Oxford Handbook on Corporate Law and Governance, Forthcoming, Columbia Public Law Research Paper No. 14-415, Columbia Law and Economics Working Paper No. 491
Number of pages: 36 Posted: 27 Sep 2014
David M. Schizer
Columbia University - Law School
Downloads 237 (108,323)

Abstract:

corporate law, corporate governance, tax law

Tax and Corporate Governance: The Influence of Tax on Managerial Agency Costs

Columbia Law and Economics Working Paper No. 491
Number of pages: 36 Posted: 26 Sep 2014 Last Revised: 02 Oct 2014
David M. Schizer
Columbia University - Law School
Downloads 138 (178,195)

Abstract:

10.

I Like to Pay Taxes: Taxpayer Support for Government Spending and the Efficiency of the Tax System

Tax Law Review, Forthcoming, Columbia Law and Economics Working Paper No. 427, Yale Law & Economics Research Paper No. 456, Yale Law School, Public Law Working Paper No. 263
Number of pages: 33 Posted: 29 Aug 2012 Last Revised: 25 Sep 2012
David M. Schizer and Yair Listokin
Columbia University - Law School and Yale Law School
Downloads 325 (67,943)

Abstract:

11.

Tax Constraints on Indexed Options

Columbia Law and Economic Working Paper No. 188
Number of pages: 20 Posted: 20 Mar 2001
David M. Schizer
Columbia University - Law School
Downloads 314 (78,572)
Citation 8

Abstract:

Indexed options, tax, Section 162(m), accounting

12.

Subsidizing Charitable Contributions: Incentives, Information and the Private Pursuit of Public Goals

Columbia Law and Economics Working Paper No. 327
Number of pages: 67 Posted: 26 Feb 2008
David M. Schizer
Columbia University - Law School
Downloads 288 (76,644)
Citation 1

Abstract:

13.

Fiscal Policy in an Era of Austerity

Columbia Law and Economics Working Paper No. 408
Number of pages: 23 Posted: 25 Oct 2011
David M. Schizer
Columbia University - Law School
Downloads 188 (122,043)

Abstract:

14.
Downloads 188 (135,972)
Citation 3

Enlisting the Tax Bar

Columbia Law and Economics Working Paper No. 307
Number of pages: 58 Posted: 06 Nov 2006
David M. Schizer
Columbia University - Law School
Downloads 188 (135,861)
Citation 3

Abstract:

Enlisting the Tax Bar

Tax Law Review, Vol. 59, No. 3, 2007, Columbia Law and Economics Working Paper No. 307
Posted: 18 May 2007
David M. Schizer
Columbia University - Law School

Abstract:

15.

A Proposed Petroleum Fuel Price Stabilization Plan

Columbia Law and Economics Working Paper No. 349, Yale Law & Economics Research Paper No. 382
Number of pages: 66 Posted: 07 May 2009
Thomas Merrill and David M. Schizer
Yale University - Law School and Columbia University - Law School
Downloads 155 (158,726)
Citation 1

Abstract:

16.
Downloads 147 (168,853)
Citation 1

Reducing the Tax Costs of Indexed Options

Columbia Law and Economics Working Paper No. 208
Number of pages: 24 Posted: 25 Sep 2002
David M. Schizer
Columbia University - Law School
Downloads 147 (169,149)
Citation 1

Abstract:

Reducing the Tax Costs of Indexed Options

Tax Notes, Vol. 96, p. 1375, September 2, 2002
Posted: 25 Sep 2002
David M. Schizer
Columbia University - Law School

Abstract:

17.

Limiting Tax Expenditures

Tax Law Review, Forthcoming, Columbia Public Law Research Paper No. 14-432, Columbia Law and Economics Working Paper No. 502
Number of pages: 68 Posted: 16 Dec 2014 Last Revised: 06 Feb 2015
David M. Schizer
Columbia University - Law School
Downloads 143 (118,734)

Abstract:

tax law, taxes, tax, tax expenditures

18.

Subsidizing the Press

Columbia Law and Economics Working Paper No. 376
Number of pages: 47 Posted: 24 Aug 2010
David M. Schizer
Columbia University - Law School
Downloads 106 (202,219)

Abstract:

Frictions and Tax-Motivated Hedging: An Empirical Exploration of Publicly-Traded Exchangeable Securities

NBER Working Paper No. w9243
Number of pages: 54 Posted: 05 Oct 2002 Last Revised: 13 Dec 2002
William M. Gentry and David M. Schizer
Williams College - Department of Economics and Columbia University - Law School
Downloads 40 (372,482)
Citation 1

Abstract:

Frictions and Tax-Motivated Hedging: An Empirical Exploration of Publicly-Traded Exchangeable Securities

NBER Working Paper No. 9243
Posted: 05 Feb 2003
William M. Gentry and David M. Schizer
Williams College - Department of Economics and Columbia University - Law School

Abstract:

DECS, frictions, constructive sales, hedging, capital gains

Frictions and Tax-Motivated Hedging: An Empirical Exploration of Publicly-Traded Exchangeable Securities

National Tax Journal, Vol. 56, No. 1, Part 2, pp. 167-195, March 2003
Posted: 19 Aug 2003
William M. Gentry and David M. Schizer
Williams College - Department of Economics and Columbia University - Law School

Abstract:

DECS, frictions, constructive sales, hedging, capital gains

20.

Border Adjustments and the Conservation of Tax Planning

Tax Notes, Vol. 155, No. 10, June 2017, Columbia Law and Economics Working Paper No. 569
Number of pages: 10 Posted: 17 Jul 2017
David M. Schizer
Columbia University - Law School
Downloads 0 (275,386)

Abstract:

Corporate Tax, Border Adjustment, Tax Rate

21.

Subsidies and Nonprofit Governance: Comparing the Charitable Deduction with the Exemption for Endowment Income

Columbia Law and Economics Working Paper No. 558
Number of pages: 49 Posted: 15 Feb 2017
David M. Schizer
Columbia University - Law School
Downloads 0 (203,483)

Abstract:

charitable subsidies, charitable deduction, exemption of endowment returns, nonprofit governance, income tax, agency costs, endowment restrictions, non-profit, governance, deduction, exemption, charity, endowment

22.

Between Scylla and Charybdis: Taxing Corporations or Shareholders (or Both)

Columbia Law and Economics Working Paper No. 536
Number of pages: 66 Posted: 03 Jun 2016 Last Revised: 03 Dec 2016
David M. Schizer
Columbia University - Law School
Downloads 0 (113,053)

Abstract:

23.

Energy Subsidies: Worthy Goals, Competing Priorities, and Flawed Institutional Design

Tax Law Review, Vol. 70, 2017, Columbia Law and Economics Working Paper No. 527
Number of pages: 62 Posted: 17 Mar 2016 Last Revised: 16 Jun 2017
David M. Schizer
Columbia University - Law School
Downloads 0 (279,733)

Abstract:

energy, energy subsidies, national security, tax, tax law

24.

Realization as Subsidy

New York University Law Review, Vol. 73, P. 1549, November 1998
Posted: 01 Feb 1999
David M. Schizer
Columbia University - Law School

Abstract: