Michael J. Graetz

Columbia Law School

Isidor and Seville Sulzbacher Professor of Law, Columbia Alumni Professor of Tax Law

435 West 116th Street

New York, NY 10025

United States

Yale Law School

Justus S. Hotchkiss Professor of Law Emeritus

P.O. Box 208215

New Haven, CT 06520-8215

United States

http://www.law.yale.edu/faculty/MGraetz.htm

SCHOLARLY PAPERS

24

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CITATIONS
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11

Scholarly Papers (24)

1.

Dividend Taxation in Europe: When the ECJ Makes Tax Policy

Harvard Public Law Working Paper No. 07-18, Yale Law School, Public Law Working Paper No. 143, Yale Law & Economics Research Paper No. 354
Number of pages: 55 Posted: 03 Sep 2007 Last Revised: 17 Dec 2009
Alvin C. Warren Jr. and Michael J. Graetz
Harvard Law School and Columbia Law School
Downloads 992 (15,412)

Abstract:

direct taxation, company taxation, corporate taxation, dividends, European Court of Justice, nondiscrimination

2.

The Politics and Policy of the Estate Tax - Past, Present, and Future

Yale Law & Economics Research Paper No. 425
Number of pages: 16 Posted: 06 Feb 2011 Last Revised: 17 Mar 2011
Michael J. Graetz
Columbia Law School
Downloads 913 (17,961)

Abstract:

Estate Planning, Estate Tax

3.

Income Tax Discrimination and the Political and Economic Integration of Europe

Yale Law Journal, Vol. 115, pp. 1186-1255, April 2006
Number of pages: 70 Posted: 24 Feb 2006
Alvin C. Warren Jr. and Michael J. Graetz
Harvard Law School and Columbia Law School
Downloads 786 (21,653)
Citation 3

Abstract:

income tax, discrimination, Europe

4.

Technological Innovation, International Competition, and the Challenges of International Income Taxation

Columbia Law Review, Vol. 113, 2013, Yale Law & Economics Research Paper No. 460, Columbia Law and Economics Working Paper No. 437
Number of pages: 100 Posted: 20 Oct 2012 Last Revised: 09 May 2013
Michael J. Graetz and Rachael Doud
Columbia Law School and Yale University
Downloads 681 (22,018)
Citation 1

Abstract:

international taxation, patent boxes, R&D, IP income, technological innovation, income shifting, advanced manufacturing, tax policy, MNE

5.

A Multilateral Solution for the Income Tax Treatment of Interest Expenses

Yale Law & Economics Research Paper No. 371
Number of pages: 9 Posted: 28 Aug 2008 Last Revised: 04 Mar 2009
Michael J. Graetz
Columbia Law School
Downloads 486 (38,488)

Abstract:

taxation, international taxation, interest expense

6.

The Tax Reform Road Not Taken -- Yet

National Tax Journal, Vol. 67, No. 2, 2014, Forthcoming, Columbia Public Law Research Paper No. 14-398, Columbia Law and Economics Working Paper No. 484
Number of pages: 23 Posted: 30 May 2014 Last Revised: 30 Jul 2014
Michael J. Graetz
Columbia Law School
Downloads 381 (37,682)

Abstract:

tax reform, consumption tax, U.S. tax plan, VAT, Tax Policy Center

7.

Income Tax Discrimination: Still Stuck in the Labyrinth of Impossibility

Yale Law Journal, Forthcoming, Columbia Public Law Research Paper No. 11-282, Harvard Public Law Working Paper 11-24
Number of pages: 46 Posted: 08 Sep 2011 Last Revised: 13 Dec 2011
Michael J. Graetz and Alvin C. Warren Jr.
Columbia Law School and Harvard Law School
Downloads 223 (104,280)

Abstract:

taxation, discrimination, European Union, European Court of Justice

8.

Constitutional Uncertainty and the Design of Social Insurance: Reflections on the Obamacare Case

Harvard Law & Policy Review, Vol. 7, no. 343, 2013
Number of pages: 24 Posted: 15 Sep 2012 Last Revised: 31 Jul 2014
Michael J. Graetz and Jerry Louis Mashaw
Columbia Law School and Yale Law School
Downloads 173 (94,654)

Abstract:

ACA, health insurance, afforable care act, social insurance, obamacare

9.

Taxation of Unrealized Gains at Death -- An Evaluation of the Current Proposals

Virginia Law Review, Vol. 59, No. 5, 1973
Number of pages: 30 Posted: 25 Jan 2015
Michael J. Graetz
Columbia Law School
Downloads 121 (177,675)

Abstract:

assets transferred at death, unrealized gains, capital assets, state of the union

10.

Tax Advice for the Second Obama Administration

Tax Notes, pp. 631, February 2013, Yale Law & Economics Research Paper No. 465, Columbia Law and Economics Working Paper No. 442
Number of pages: 6 Posted: 05 Feb 2013 Last Revised: 28 Feb 2014
Michael J. Graetz
Columbia Law School
Downloads 89 (218,380)

Abstract:

tax, income tax, international tax, Obama administration, 1986 tax act, tax reform, IRS, OECD

11.

Updating the Competitive Tax Plan: A New Epilogue for 100 Million Unnecessary Returns

National Tax Journal, Forthcoming, Columbia Law and Economics Working Paper No. 463
Number of pages: 32 Posted: 22 Nov 2013
Michael J. Graetz
Columbia Law School
Downloads 82 (185,449)

Abstract:

competitive tax plan, US tax plan, VAT tax, national tax association, tax policy center

12.

Trusting the Courts: Redressing the State Court Funding Crisis

Daedalus 143 (3) (Summer, 2014, Forthcoming), Columbia Public Law Research Paper No. 14-394, Columbia Law and Economics Working Paper No. 485
Number of pages: 11 Posted: 10 May 2014 Last Revised: 30 Jul 2014
Michael J. Graetz
Columbia Law School
Downloads 46 (302,795)

Abstract:

courts, state courts, court funding, court financing, state trust funds, court funding crisis

13.

Chapters 11 and 12 Excerpted from the End of Energy: The Unmaking of America's Environment, Security, and Independence

The End of Energy: The Unmaking of America’s Environment, Security, and Independence, Chapters 11 and 12, MIT Press, 2011,
Number of pages: 38 Posted: 11 Aug 2015
Michael J. Graetz
Columbia Law School
Downloads 35 (321,875)

Abstract:

environment, carbon taxes, cap and trade, command and control, end of energy, US energy policy, American energy policy, energy policy, global warming, climate change

14.

Reforming Social Security: a Practical and Workable System of Personal Retirement Accounts

NBER Working Paper No. w6970
Number of pages: 45 Posted: 26 Mar 1999
Fred T. Goldberg Jr. and Michael J. Graetz
Skadden, Arps, Slate, Meagher & Flom LLP and Columbia Law School
Downloads 35 (370,144)
Citation 6

Abstract:

15.

Can a 20th Century Business Income Tax Regime Serve a 21st Century Economy?

Australian Tax Forum, Vol. 30, 2015
Number of pages: 18 Posted: 26 Sep 2015 Last Revised: 22 Oct 2015
Michael J. Graetz
Columbia Law School
Downloads 7 (230,832)
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Abstract:

16.

The Known Unknowns of the Business Tax Reforms Proposed in the House Republican Blueprint

Columbia Journal of Tax Law, Vol. 8, No. 117, 2017, Columbia Law and Economics Working Paper No. 557
Number of pages: 53 Posted: 03 Feb 2017 Last Revised: 01 May 2017
Michael J. Graetz
Columbia Law School
Downloads 0 (5,884)

Abstract:

Consumption Tax, Corporate Tax, Tax Reform

17.

A 'Barbarous Relic': The French, Gold, and the Demise of Bretton Woods

Naomi Lamoreaux and Ian Shapiro, eds., The Bretton Woods Agreement together with Scholarly Commentaries and Essential Historical Documents (Yale University Press) (Forthcoming), Yale Law & Economics Research Paper No. 558, Columbia Law and Economics Working Paper No. 560
Number of pages: 29 Posted: 29 Aug 2016 Last Revised: 23 Feb 2017
Michael J. Graetz and Olivia Briffault
Columbia Law School and Independent
Downloads 0 (274,485)

Abstract:

18.

Bringing International Tax Policy into the 21st Century

Tax Notes International, Vol. 83, 2016, Yale Law & Economics Research Paper No. 557, Columbia Law and Economics Working Paper No. 559
Number of pages: 4 Posted: 27 Aug 2016 Last Revised: 23 Feb 2017
Michael J. Graetz
Columbia Law School
Downloads 0 (94,654)

Abstract:

international tax policy, BEPS, multinational business, tax avoidance, global economy, profit shifting, international tax planning

19.

Follow the Money: Essays on International Taxation - Introduction

Follow the Money: Essays on International Taxation (Yale Law School, May 2016), Columbia Law and Economics Working Paper No. 538, Yale Law & Economics Research Paper No. 543
Number of pages: 17 Posted: 31 May 2016 Last Revised: 23 Jun 2016
Michael J. Graetz
Columbia Law School
Downloads 0 (163,807)

Abstract:

international tax, international income taxation, multinational corporations, international tax policy, tax avoidance, tax reform

20.

Integration of Corporate and Shareholder Taxes

National Tax Journal, Forthcoming, Yale Law & Economics Research Paper No. 540, Columbia Law and Economics Working Paper No. 541, Harvard Public Law Working Paper No. 16-36
Number of pages: 35 Posted: 16 May 2016 Last Revised: 24 Jun 2016
Michael J. Graetz and Alvin C. Warren Jr.
Columbia Law School and Harvard Law School
Downloads 0 (52,548)
Citation 1

Abstract:

integration, corporate tax, income tax, shareholder credit, tax incentives, inversion, income shifting, dividend deduction with withholding, U.S. tax

21.

'Death Tax' Politics

Boston College Law Review, Vol. 57, No. 3, 2016, Forthcoming, Columbia Public Law Research Paper No. 14-513, Yale Law School, Public Law Research Paper No. 568
Number of pages: 14 Posted: 07 May 2016 Last Revised: 11 Jul 2016
Michael J. Graetz
Columbia Law School
Downloads 0 (76,361)

Abstract:

death tax, estate tax, gift tax, Boston College, keynote, symposium, federal tax, national debt, inequality, inherited wealth, estate tax 2001, estate tax 2010, death by a thousand cuts

22.

Uncharted Waters: Paying Benefits from Individual Accounts in Federal Retirement Policy

Posted: 11 Apr 2005
National Academy of Social Insurance (NASI), Columbia Law School, Management, Finance and Leadership Program - University of Maryland, Government of the United States of America - Office of Retirement Policy and affiliation not provided to SSRN

Abstract:

Social security reform, social security privatization, private accounts

23.

International Income Taxation

Taxes - The Tax Magazine, Vol. 82, No. 3, March 2004
Posted: 17 May 2004
Michael J. Graetz
Columbia Law School

Abstract:

24.

Taxing International Portfolio Income

Tax Law Review, Vol. 56, p. 587, 2003
Posted: 14 May 2004
Michael J. Graetz and Itai Grinberg
Columbia Law School and Georgetown University Law Center

Abstract: