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Steven A. Bank

University of California, Los Angeles (UCLA) - School of Law

Professor of Law

385 Charles E. Young Dr. East

Room 1242

Los Angeles, CA 90095-1476

United States

  • University of California, Los Angeles (UCLA) - School of Law

    • Email
    • Tel: 310-794-7601
SCHOLARLY PAPERS

42

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42

Scholarly Papers (42)

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1.

Dividends and Politics (Revised)

ECGI - Law Working Paper No. 24/2004, UCLA School of Law, Law-Econ Research Paper No. 04-17
Number of pages: 68 Posted: 05 Feb 2005
Steven A. Bank, Marc Goergen and Brian R. Cheffins
University of California, Los Angeles (UCLA) - School of Law, Cardiff University - Cardiff Business School and University of Cambridge - Faculty of Law
Downloads 1,516 (9,404)
Citation 4

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corporate governance, dividend policy, politics, tax rules, dividend controls, unions, labor costs, corporate law

2.

Is Berle and Means Really a Myth?

Downloads 1,507 ( 9,885)

Is Berle and Means Really a Myth?

UCLA School of Law, Law-Econ Research Paper No. 09-05, ECGI - Law Working Paper No. 121/2009
Number of pages: 58 Posted: 10 Mar 2009 Last Revised: 19 Oct 2010
Brian R. Cheffins and Steven A. Bank
University of Cambridge - Faculty of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 1,383 (11,151)

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Berle-Means, ownership, control of U.S. public companies

Is Berle and Means Really a Myth?

Business History Review, Vol. 83, No. 3, Forthcoming
Number of pages: 32 Posted: 21 Oct 2009
Brian R. Cheffins and Steven A. Bank
University of Cambridge - Faculty of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 124 (204,561)

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Adolf Berle, Gardiner Means, coporate governance, ownership and control

3.

Rethinking Double Taxation's Role in Dividend Policy: A Historical Approach

Tax Law Review, Vol. 56, 2003
Number of pages: 91 Posted: 12 Jan 2003
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 1,062 (15,863)

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4.

The Corporate Pyramid Fable

UCLA School of Law, Law-Econ Research Paper No. 10-01, ECGI - Law Working Paper No. 146/2010
Number of pages: 65 Posted: 31 Jan 2010 Last Revised: 19 Oct 2010
Steven A. Bank and Brian R. Cheffins
University of California, Los Angeles (UCLA) - School of Law and University of Cambridge - Faculty of Law
Downloads 627 (31,999)
Citation 1

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history of U.S. corporate structures, publicly traded corporations, Public Utilities Holding Company Act of 1935

5.

Dividends and Tax Policy in the Long Run

UCLA School of Law, Law-Econ Research Paper No. 06-06
Number of pages: 59 Posted: 24 Feb 2006
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 510 (44,643)
Citation 2

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Jobs and Growth Tax Relief Reconciliation Act of 2003, shareholder taxes, tax dividends

6.

Tax, Corporate Governance, and Norms

Washington & Lee Law Review, Vol. 61, 2004
Number of pages: 54 Posted: 07 May 2004
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 468 (50,297)
Citation 5

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corporate income tax, tax reform, corporate governance

7.

The Progressive Consumption Tax Revisited

Michigan Law Review, Forthcoming
Number of pages: 31 Posted: 09 Mar 2004
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 444 (54,343)
Citation 2

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Book review, progressive consumption tax, sales tax, income tax base

8.

Mergers, Taxes, and Historical Realism

FSU College of Law, Public Law and Legal Theory Working Paper No. 03
Number of pages: 102 Posted: 28 Dec 1999
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 420 (55,249)
Citation 2

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9.

Corporate Managers, Agency Costs and the Rise of Double Taxation

FSU College of Law, Public Law Research Paper No. 45
Number of pages: 101 Posted: 04 Mar 2002
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 409 (58,195)
Citation 1

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10.

The Globalization of Corporate Tax Reform

Pepperdine Law Review, Vol. 40, No. 5, UCLA School of Law, Law-Econ Research Paper No. 12-21
Number of pages: 22 Posted: 14 Jan 2013
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 394 (49,150)

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Obama's Framework for Business Tax reform, international tax reform, corporate tax evasion, profits shifting, multinational corporations

11.

A Capital Lock-In Theory of the Corporate Income Tax

Georgetown Law Journal, Vol. 94, 2006, UCLA School of Law, Law-Econ Research Paper No. 05-28
Number of pages: 54 Posted: 30 Nov 2005
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 392 (56,316)
Citation 8

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Corporate taxation, corporate earnings

12.

Questioning 'Law and Finance': US Stock Market Development, 1930-70

University of Cambridge Faculty of Law Research Paper No. 14/2012, UCLA School of Law, Law-Econ Research Paper No. 12-14
Number of pages: 36 Posted: 07 Jun 2012 Last Revised: 15 Aug 2012
Brian R. Cheffins, Steven A. Bank and Harwell Wells
University of Cambridge - Faculty of Law, University of California, Los Angeles (UCLA) - School of Law and Temple University - James E. Beasley School of Law
Downloads 385 (59,538)

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law and finance, corporate law, Delaware, stock market, securities regulation

13.

Tax and the Separation of Ownership and Control

TAX AND CORPORATE GOVERNANCE, Wolfgang Schoen, ed., Springer, 2008, UCLA School of Law, Law-Econ Research Paper No. 08-09
Number of pages: 52 Posted: 14 Apr 2008 Last Revised: 19 Oct 2010
Steven A. Bank and Brian R. Cheffins
University of California, Los Angeles (UCLA) - School of Law and University of Cambridge - Faculty of Law
Downloads 334 (72,276)
Citation 3

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corporate ownership, taxation, separation of ownership and control, historical tax developments in Britain and the U.S.

14.

Taxing Divisive Mergers

Georgia Law Review, Vol. 34, 2000
Number of pages: 66 Posted: 22 Mar 2000
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 305 (76,142)

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15.

From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Oxford University Press, 2010, UCLA School of Law, Law-Econ Research Paper No. 10-04
Number of pages: 24 Posted: 20 Apr 2010
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 302 (72,276)

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history of corporate taxation, taxation of corporate income, federal revenue system

16.

The Dividend Divide in Anglo-American Corporate Taxation

UCLA School of Law, Law & Econ Research Paper No. 4-3
Number of pages: 72 Posted: 11 Mar 2004
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 299 (84,406)
Citation 3

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corporate tax income, corporate tax reform

17.

Entity Theory as Myth in the U.S. Corporate Excise Tax of 1909

STUDIES IN THE HISTORY OF TAX LAW, Vol. II, John Tiley, ed., Hart Publishing, 2006, UCLA School of Law, Law-Econ Research Paper No. 06-02
Number of pages: 31 Posted: 03 Feb 2006
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 278 (91,154)

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1909 Corporate Excise Tax, entity theory, corporate regulation, corporate income tax

18.

The Race to the Bottom Recalculated: Scoring Corporate Law Over Time

UCLA School of Law, Law-Econ Research Paper No. 14-10, ECGI - Law Working Paper No. 261/2014, University of Cambridge Faculty of Law Research Paper No. 54/2014, Temple University Legal Studies Research Paper No. 2014-38
Number of pages: 91 Posted: 04 Aug 2014 Last Revised: 11 Oct 2014
Brian R. Cheffins, Steven A. Bank and Harwell Wells
University of Cambridge - Faculty of Law, University of California, Los Angeles (UCLA) - School of Law and Temple University - James E. Beasley School of Law
Downloads 277 (75,687)

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corporate law, state jurisdictions, incorporation, shareholder protection

19.

The "Corporation" in the Corporate Income Tax: Separate Entity or Shareholder Proxy?

FSU College of Law, Public Law Working Paper No. 23
Number of pages: 96 Posted: 20 Mar 2001
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 271 (93,552)

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20.

The Shareholder-Based Origins of the Corporate Income Tax

Stanford/Yale Jr. Faculty Forum Paper No. 01-02
Number of pages: 96 Posted: 28 Jun 2001
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 258 (98,028)

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21.

Federalizing the Tax-Free Merger: Toward an End to the Anachronistic Reliance on State Corporation Laws

Downloads 253 (107,432)
Citation 4

Federalizing the Tax-Free Merger: Toward an End to the Anachronistic Reliance on State Corporation Laws

Number of pages: 115 Posted: 01 Dec 1998
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 253 (106,911)
Citation 4

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Federalizing the Tax-Free Merger: Toward an End to the Anachronistic Reliance on State Corporation Laws

North Carolina Law Review, Vol. 77, No. 4, 1999
Posted: 03 Dec 1998
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law

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22.

Business Tax Stories

BUSINESS TAX STORIES, Foundation Press, Forthcoming 2005
Number of pages: 11 Posted: 11 Mar 2005
Steven A. Bank and Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 239 (105,210)
Citation 1

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23.

War and Taxes

UCLA School of Law, Law-Econ Research Paper No. 08-10, Steven A. Bank, Kirk J. Stark, Joseph J. Thorndike, WAR AND TAXES, Urban Institute Press, 2008
Number of pages: 20 Posted: 02 May 2008 Last Revised: 15 May 2008
Steven A. Bank, Kirk J. Stark and Joseph J. Thorndike
University of California, Los Angeles (UCLA) - School of Law, University of California, Los Angeles (UCLA) - School of Law and Tax Analysts
Downloads 221 (98,028)
Citation 3

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wartime economics, tax cuts, tax history, economic policies

24.

The Corporate Pyramid Fable (Revised)

Business History Review, Vol. 84, No. 3, pp. 435-58, 2010, University of Cambridge Faculty of Law Research Paper No. 11/04, UCLA School of Law, Law-Econ Research Paper No. 11-02
Number of pages: 25 Posted: 18 Jan 2011 Last Revised: 23 Jan 2011
Steven A. Bank and Brian R. Cheffins
University of California, Los Angeles (UCLA) - School of Law and University of Cambridge - Faculty of Law
Downloads 209 (115,310)

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Corporate Pyramids, Dividends, corporate Taxation, Holding Companies

25.

Law and History by Numbers: Use, But with Care

ECGI - Law Working Paper No. 230/2013, University of Cambridge Faculty of Law Research Paper No. 50/2013, UCLA School of Law, Law-Econ Research Paper 13-21, Temple University Legal Studies Research Paper No. 2013-47
Number of pages: 43 Posted: 03 Nov 2013 Last Revised: 13 Dec 2013
Brian R. Cheffins, Steven A. Bank and Harwell Wells
University of Cambridge - Faculty of Law, University of California, Los Angeles (UCLA) - School of Law and Temple University - James E. Beasley School of Law
Downloads 196 (115,843)

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Corporate law, corporate governance, law and finance, empirical legal scholarship, leximetrics, anti-director rights index, anti-self-dealing index, competitive federalism

26.

A Transcontinental 'a' Train? Foreign Mergers Under Section 368(A)(1)(A)

Tax Lawyer, Vol. 54, 2001
Number of pages: 33 Posted: 04 May 2001
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 179 (139,922)

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27.

Shareholder Protection Across Time

University of Cambridge Faculty of Law Research Paper No. 17/2015, Temple University Legal Studies Research Paper No. 2015-24
Number of pages: 82 Posted: 18 Apr 2015 Last Revised: 16 May 2015
Brian R. Cheffins, Steven A. Bank and Harwell Wells
University of Cambridge - Faculty of Law, University of California, Los Angeles (UCLA) - School of Law and Temple University - James E. Beasley School of Law
Downloads 170 (76,906)

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corporate law, shareholder protection, leximetrics, regulatory competition

28.

Historical Perspective on the Corporate Interest Deduction

18 Chapman Law Review 29 (2014), UCLA School of Law, Law-Econ Research Paper No. 14-04
Number of pages: 24 Posted: 24 Mar 2014 Last Revised: 06 Nov 2014
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 150 (63,504)

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corporate tax, business tax reform, corporate interest deduction, corporate income tax system

29.

Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches

ANGLO-AMERICAN CORPORATE TAXATION: TRACING THE COMMON ROOTS OF DIVERGENT APPROACHES, Cambridge University Press, 2011, UCLA School of Law, Law-Econ Research Paper No. 11-15
Number of pages: 24 Posted: 04 Oct 2011
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 123 (179,828)

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Corporate Taxation Policy, British Tax Policy, U.S. Tax Policy, Shareholder Income Tax, Dividend Tax

30.

Paying High for Low Performance

100 Minnesota Law Review Headnotes 14 (2016), UCLA School of Law, Law-Econ Research Paper No. 15-11
Number of pages: 15 Posted: 08 Aug 2015 Last Revised: 12 Feb 2016
Steven A. Bank and George S. Georgiev
University of California, Los Angeles (UCLA) - School of Law and Emory University School of Law
Downloads 94 (97,637)

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executive compensation, corporate governance, Dodd-Frank Act, pay for performance, say-on-pay, pay ratio disclosure, incentive compensation clawbacks

31.

When We Taxed the Pyramids

41 Florida State University Law Review 39 (2013), UCLA School of Law, Law-Econ Research Paper No. 13-18
Number of pages: 39 Posted: 15 Oct 2013 Last Revised: 11 Apr 2014
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 91 (221,227)

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corporate taxation, intercorporate dividend taxes, tax reform

32.

Taxing Bigness

Tax Law Review (2013, Forthcoming), UCLA School of Law, Law-Econ Research Paper No. 12-20
Number of pages: 51 Posted: 14 Dec 2012 Last Revised: 24 Jan 2013
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 85 (231,745)

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corporate income tax, corporate tax rates, corporate wealth, redistribution of tax rates for corporations

33.

Corporate Ownership and Control in the UK: The Tax Dimension

Downloads 32 (413,594)

Corporate Ownership and Control in the UK: The Tax Dimension

Modern Law Review, Vol. 70, No. 5, pp. 778-811, September 2007
Number of pages: 34 Posted: 27 Aug 2007
Brian R. Cheffins and Steven A. Bank
University of Cambridge - Faculty of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 32 (423,675)
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Corporate Ownership and Control in the UK: The Tax Dimension

Modern Law Review, Vol. 70, No. 5, pp. 778-811, September 2007, UCLA School of Law, Law-Econ Research Paper No. 07-10
Posted: 11 Sep 2007
Steven A. Bank and Brian R. Cheffins
University of California, Los Angeles (UCLA) - School of Law and University of Cambridge - Faculty of Law

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corporate ownership, tax developments in Britain, corporate profits, taxation of managerial and investment income, inheritance taxes

34.

Origins of a Flat Tax

73 Denver University Law Review 329 (1996), UCLA School of Law Research Paper No. 15-06
Number of pages: 75 Posted: 05 Apr 2015
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 25 (272,278)
Citation 3

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flat tax rate, progressive taxation, wealth redistribution

35.

Corporate Taxation and the Regulation of Early Twentieth-Century American Business

“Corporate Taxation and the Regulation of Early Twentieth-Century American Business” in The Corporation and American Democracy, eds. Naomi Lamoreaux and William Novak (Cambridge, MA: Harvard University Press, 2017).*, UCLA School of Law, Law-Econ Research Paper No. 17-18,
Posted: 12 Dec 2017 Last Revised: 03 Jan 2018
Steven A. Bank and Ajay K. Mehrotra
University of California, Los Angeles (UCLA) - School of Law and American Bar Foundation

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Tax Policy, Corporate Taxation, American Legal History, U.S. fiscal history

36.

Should NASL v. USSF Be in Arbitration Rather Than Federal Court?

UCLA School of Law, Public Law Research Paper No. 17-38
Number of pages: 10 Posted: 11 Oct 2017
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 0 (293,834)

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Antitrust Law, Soccer League Division Status, League Organizations, Arbitration

37.

Will U.S. Soccer Be Forced to Adopt Promotion and Relegation?

28 Journal of Legal Aspects of Sport 3-18 (2018), UCLA School of Law, Public Law Research Paper No. 17-28
Number of pages: 22 Posted: 30 Aug 2017 Last Revised: 09 Mar 2018
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 0 (47,003)

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U.S. soccer, Court of Arbitration for Sport (CAS), FIFA rules, promotion and relegation, 'open' leagues, 'closed' leagues

38.

When Did Tax Avoidance Become Respectable?

Tax Law Review, Forthcoming, UCLA School of Law, Law-Econ Research Paper No. 17-15
Number of pages: 71 Posted: 08 Aug 2017
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 0 (61,264)

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Tax Avoidance, Tax Evasion, Tax Loopholes, Tax History, Tax Reform

39.

Executive Pay: What Worked?

Journal of Corporation Law, Forthcoming, UCLA School of Law, Law-Econ Research Paper No. 16-11, University of Cambridge Faculty of Law Research Paper No. 38/2016, Temple University Legal Studies Research Paper No. 2016-37
Number of pages: 60 Posted: 21 Jul 2016 Last Revised: 17 Aug 2016
Steven A. Bank, Brian R. Cheffins and Harwell Wells
University of California, Los Angeles (UCLA) - School of Law, University of Cambridge - Faculty of Law and Temple University - James E. Beasley School of Law
Downloads 0 (32,065)

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Tax, Corporate Governance, Executive Compensation, CEO compensation Reform

40.

Major League Soccer as a Case Study in Complexity Theory

Florida State University Law Review, Vol. 44, No. 1, 2017, UCLA School of Law, Law-Econ Research Paper No. 16-05
Number of pages: 54 Posted: 11 Mar 2016 Last Revised: 09 Aug 2017
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Downloads 0 (35,124)

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Contract Law, Major League Soccer, rules and regulations, contractual and organizational arrangements

41.

The Story of Double Taxation: A Clash Over the Control of Corporate Earnings

BUSINESS TAX STORIES, Foundation Press, 2005
Posted: 18 Apr 2005
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law

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42.

Entity Theory as Myth in the Origins of the Corporate Income Tax

William & Mary Law Review, Vol. 43, No. 447, 2001
Posted: 27 Feb 2005
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law

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