Jeremy Bearer-Friend

George Washington University Law School

2000 H Street, N.W.

Washington, DC 20052

United States

SCHOLARLY PAPERS

16

DOWNLOADS

4,871

TOTAL CITATIONS

5

Scholarly Papers (16)

1.

Should the IRS Know Your Race? The Challenge of Colorblind Tax Data

73 Tax Law Review 1 (2019)
Number of pages: 70 Posted: 24 Aug 2018 Last Revised: 18 Nov 2020
Jeremy Bearer-Friend
George Washington University Law School
Downloads 945 (52,378)
Citation 1

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Tax Administration, Tax Data, Tax Filing, Inequality

2.

Taxation and Law and Political Economy

Ohio State Law Journal, Vol. 83, 2022, Ohio State Legal Studies Research Paper No. 632
Number of pages: 70 Posted: 15 Jun 2021 Last Revised: 29 Jun 2021
Jeremy Bearer-Friend, Ari Glogower, Ariel Jurow Kleiman and Clint Wallace
George Washington University Law School, Northwestern Pritzker School of Law, University of Southern California Gould School of Law and University of South Carolina School of Law
Downloads 622 (91,048)
Citation 1

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Tax, Tax Policy, Inequality, Law and Political Economy

3.

Colorblind Tax Enforcement

97 NYU L. Rev. __ (2022 Forthcoming), GWU Legal Studies Research Paper No. 2021-48, GWU Law School Public Law Research Paper No. 2021-48
Number of pages: 56 Posted: 21 Jul 2021 Last Revised: 25 Feb 2022
Jeremy Bearer-Friend
George Washington University Law School
Downloads 508 (117,275)

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Tax, Race, Tax Administration, Tax Data, Tax Enforcement

4.

The Common Sense of a Wealth Tax: Thomas Paine & Taxation as Freedom from Aristocracy

26 Florida Tax Review __ (2022 Forthcoming), GWU Legal Studies Research Paper No. 2022-25, GWU Law School Public Law Research Paper No. 2022-25
Number of pages: 44 Posted: 21 Mar 2022 Last Revised: 26 Oct 2023
Jeremy Bearer-Friend and Vanessa Williamson
George Washington University Law School and Brookings Institution - Governance Studies
Downloads 496 (120,702)
Citation 2

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Wealth tax, income tax, Thomas Paine, Early Republic, tax policy, legal history, tax

5.

Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund

Howard Law Journal, Vol. 67, 2024
Number of pages: 50 Posted: 29 Nov 2023
Jeremy Bearer-Friend
George Washington University Law School
Downloads 459 (132,477)

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Tax, Corporate Tax, Wealth Tax, Tax Administration, Reparations, Slavery, Distributive Justice, Corrective Justice, Race

6.

Race-Based Tax Weapons

14 U.C. Irvine Law Review 1067 (2024)
Number of pages: 38 Posted: 11 Jul 2023 Last Revised: 14 Oct 2024
Jeremy Bearer-Friend
George Washington University Law School
Downloads 300 (212,797)

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tax law, poll tax, tax policy, racial bias, racial discrimination, inequality, comparative tax, tax administration

7.

Restoring Democracy Through Tax Policy

Number of pages: 24 Posted: 10 Nov 2020
Jeremy Bearer-Friend
George Washington University Law School
Downloads 258 (248,460)
Citation 1

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tax policy, federal income tax, tax filing, tax administration, democracy

8.

Tax Without Cash

106 Minnesota Law Review 953 (2021).
Number of pages: 64 Posted: 15 Mar 2021 Last Revised: 24 Jan 2022
Jeremy Bearer-Friend
George Washington University Law School
Downloads 219 (291,681)

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tax policy, property tax, federal income tax, wealth tax, state and local tax, tax administration, tax filing, remittance, poll tax

9.

Minimizing the Harm of State Fiscal Volatility

State Tax Notes, Vol. 57, No. 10, p. 633, 2010
Number of pages: 14 Posted: 11 Sep 2010 Last Revised: 07 Mar 2011
Jeremy Bearer-Friend and David Gamage
George Washington University Law School and University of Missouri School of Law
Downloads 207 (307,642)

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10.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Boston College Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, New York University School of Law, University of Southern California Gould School of Law, University of Southern California Gould School of Law, Deceased, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 201 (316,202)

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

11.

Taxation & Inequalities: USA National Report

R de la Feria (ed), Taxation and Inequalities (Amsterdam: IBFD, 2025)
Number of pages: 28 Posted: 20 May 2024
Jeremy Bearer-Friend and Emily A. Satterthwaite
George Washington University Law School and Georgetown University Law Center
Downloads 163 (381,510)

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Tax law, tax policy, taxation, federal income tax, inequality

12.

Tax-Time Voter Registration

Jeremy Bearer-Friend & Vanessa Williamson, Tax-Time Voter Registration, 103 Tax Notes 1013 (Aug. 17, 2020).
Number of pages: 6 Posted: 14 Sep 2020 Last Revised: 21 Mar 2022
Jeremy Bearer-Friend and Vanessa Williamson
George Washington University Law School and Brookings Institution - Governance Studies
Downloads 141 (429,959)

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tax policy, tax filing, voter registration, voting rights, democracy, state and local taxes, federal taxes

13.

Managing Fiscal Volatility by Redefining ‘Tax Cuts’ and ‘Tax Hikes’

State Tax Notes, Vol. 58, No. 2, 2010, UC Berkeley Public Law Research Paper No. 1690614
Number of pages: 12 Posted: 12 Oct 2010
David Gamage and Jeremy Bearer-Friend
University of Missouri School of Law and George Washington University Law School
Downloads 138 (437,282)

Abstract:

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Fiscal Volatility

14.

Amicus Brief of Tax Scholars in Support of Appellants

Number of pages: 17 Posted: 01 Oct 2020 Last Revised: 16 Jun 2021
Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, George Washington University Law School, Fordham University School of Law, Pepperdine University - Rick J. Caruso School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Brooklyn Law School, University of Missouri School of Law, Stanford Law School, University of Richmond - School of Law, University of Southern California Gould School of Law, University of Connecticut - School of Law, University of California, Davis - School of Law, New York University School of Law, Rutgers University, University of North Carolina School of Law and Brookings Institution - Governance Studies
Downloads 128 (464,200)

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Taxation, Initiative, Voter

15.

SHARING THE ALGORITHM: THE TAX SOLUTION TO GENERATIVE AI

Number of pages: 3
Jeremy Bearer-Friend and Sarah Polcz
George Washington University Law School and University of California, Davis - School of Law
Downloads 52

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copyright, artificial intelligence, generative artificial intelligence, tax policy, distributive justice, intellectual property

16.

Comments on Equitable Data Engagement and Accountability

Number of pages: 2 Posted: 19 Oct 2022
Jeremy Bearer-Friend
George Washington University Law School
Downloads 34 (947,725)

Abstract:

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tax law, tax data, IRS, equitable data, race, racial bias, tax administration