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

26

DOWNLOADS
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Top 3,892

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12,306

SSRN CITATIONS
Rank 18,738

SSRN RANKINGS

Top 18,738

in Total Papers Citations

32

CROSSREF CITATIONS

24

Scholarly Papers (26)

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 3,626 (3,446)
Citation 34

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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 1,344 (17,672)
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 848 (33,975)
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 841 (34,890)
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 637 (50,729)
Citation 2

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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 606 (53,524)
Citation 1

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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 559 ( 60,028)
Citation 1

Scrubbing the Wash Sale Rules

Number of pages: 53 Posted: 05 Feb 2004
David M. Schizer
Columbia University - Law School
Downloads 559 (59,364)
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 516 (66,185)
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 283 (130,949)

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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 150 (237,207)

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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 389 (92,756)
Citation 1

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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 339 (108,459)
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 (114,032)
Citation 3

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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 258 (144,734)

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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 233 (159,888)
Citation 1

Abstract:

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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 221 (168,208)

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16.
Downloads 194 (189,808)
Citation 1

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 (189,732)
Citation 1

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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 W. Merrill and David M. Schizer
Columbia University - Law School and Columbia University - Law School
Downloads 163 (220,851)
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 158 (226,761)

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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 (237,207)

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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 136 (256,188)
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 126 (271,360)

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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 85 (353,199)

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

23.

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 48 (472,402)

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

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 45 (494,287)

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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

25.

RBG: Nonprofit Entrepreneur

David M. Schizer, RBG as Nonprofit Entrepreneur, 121 Columbia L. Rev. 633 (May 5, 2021)
Number of pages: 36 Posted: 06 May 2021 Last Revised: 07 May 2021
David M. Schizer
Columbia University - Law School
Downloads 27 (576,019)

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Ruth Bader Ginsburg, Judicial Career, Supreme Court

26.

Realization as Subsidy

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

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