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

25

DOWNLOADS
Rank 3,334

SSRN RANKINGS

Top 3,334

in Total Papers Downloads

12,118

SSRN CITATIONS
Rank 19,014

SSRN RANKINGS

Top 19,014

in Total Papers Citations

26

CROSSREF CITATIONS

23

Scholarly Papers (25)

1.

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

Number of pages: 51 Posted: 28 Feb 2002
Ronald J. Gilson and David M. Schizer
Stanford Law School and Columbia University - Law School
Downloads 3,605 (3,000)
Citation 28

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2.

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 Merrill and David M. Schizer
Columbia University - Law School and Columbia University - Law School
Downloads 1,327 (15,692)
Citation 4

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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 845 (30,056)
Citation 2

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Executives and Hedging: The Fragile Legal Foundation of Incentive Compatibility

Posted: 08 Feb 2000
David M. Schizer
Columbia University - Law School

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4.

Frictions as a Constraint on Tax Planning

Number of pages: 77 Posted: 20 Mar 2001
David M. Schizer
Columbia University - Law School
Downloads 834 (31,116)
Citation 3

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Frictions; Tax planning; Section 1259; Section 1260

5.

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

Number of pages: 84 Posted: 12 Mar 2004
David M. Schizer
Columbia University - Law School
Downloads 625 (45,952)
Citation 2

Abstract:

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

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 605 (47,312)

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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

Posted: 02 Aug 2004
Michael R. Powers, David M. Schizer and Martin Shubik
Independent, Columbia University - Law School and Yale University - School of Management

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

7.
Downloads 550 ( 54,118)
Citation 1

Scrubbing the Wash Sale Rules

Number of pages: 53 Posted: 05 Feb 2004
David M. Schizer
Columbia University - Law School
Downloads 550 (53,503)
Citation 1

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Scrubbing the Wash Sale Rules

Posted: 17 May 2004
David M. Schizer
Columbia University - Law School

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8.

Sticks and Snakes: Derivatives and Curtailing Aggressive Tax Planning

Number of pages: 88 Posted: 28 Jul 2000
David M. Schizer
Columbia University - Law School
Downloads 508 (59,825)
Citation 5

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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 276 (120,205)

Abstract:

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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 148 (215,937)

Abstract:

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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 381 (84,625)

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11.

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 338 (96,991)
Citation 1

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12.

Tax Constraints on Indexed Options

Number of pages: 20 Posted: 20 Mar 2001
David M. Schizer
Columbia University - Law School
Downloads 324 (101,697)
Citation 3

Abstract:

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

13.

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 255 (131,270)

Abstract:

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14.

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 232 (144,147)
Citation 2

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tax law, taxes, tax, tax expenditures

15.

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 219 (152,359)

Abstract:

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16.
Downloads 194 (170,560)
Citation 2

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 194 (170,410)
Citation 2

Abstract:

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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

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17.

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 161 (200,847)
Citation 1

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18.

Charitable 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: 52 Posted: 15 Feb 2017 Last Revised: 05 Jun 2018
David M. Schizer
Columbia University - Law School
Downloads 151 (211,991)

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

Reducing the Tax Costs of Indexed Options

Number of pages: 24 Posted: 25 Sep 2002
David M. Schizer
Columbia University - Law School
Downloads 150 (213,566)

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Reducing the Tax Costs of Indexed Options

Posted: 25 Sep 2002
David M. Schizer
Columbia University - Law School

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20.

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 132 (236,165)
Citation 1

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21.

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 123 (249,134)

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Corporate Tax, Border Adjustment, Tax Rate

22.

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 82 (326,872)

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

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 44 (452,722)

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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

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DECS, frictions, constructive sales, hedging, capital gains

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

Posted: 19 Aug 2003
William M. Gentry and David M. Schizer
Williams College - Department of Economics and Columbia University - Law School

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DECS, frictions, constructive sales, hedging, capital gains

24.

Enhancing Efficiency at Nonprofits with Analysis and Disclosure

Columbia Journal of Tax Law, Volume 11, Number 2, Pgs. 76 - 134 (July 30, 2020)., Columbia Law and Economics Working Paper No. 626
Number of pages: 60 Posted: 03 Aug 2020
David M. Schizer
Columbia University - Law School
Downloads 9 (661,422)

Abstract:

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Nonprofits, Inefficiency, Analysis, Disclosure, Tax, Subsidy, Innovation, Priorities, Social Return, Inertia, Agency Costs

25.

Realization as Subsidy

Posted: 01 Feb 1999
David M. Schizer
Columbia University - Law School

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