Clint Wallace

University of South Carolina School of Law

1525 Senate Street

Columbia, SC 29208

United States

  • University of South Carolina School of Law

SCHOLARLY PAPERS

16

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Scholarly Papers (16)

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1.

Ninth Circuit Amicus Brief of 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 16-70496, 16-70497

USC Law Legal Studies Paper No. 16-5, USC CLASS Research Paper No. CLASS16-23
Number of pages: 41 Posted: 07 Jul 2016 Last Revised: 05 Aug 2016
Anne Alstott, Reuven S. Avi-Yonah, Lily L. Batchelder, Joshua D. Blank, Noel B. Cunningham, Victor Fleischer, Ari D. Glogower, David Kamin, Mitchell Kane, Sally Katzen, Edward D. Kleinbard, Michael S. Knoll, Rebecca M. Kysar, Zachary D. Liscow, Daniel Shaviro, John P. Steines, David Super, Clint Wallace and George K. Yin
Yale University - Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), New York University School of Law, University of Southern California Gould School of Law, Deceased, University of Pennsylvania Law School, Fordham University School of Law, Yale University - Law School, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Virginia School of Law
Downloads 418 (88,566)

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2.

The Troubling Case of the Unlimited Pass-Through Deduction

University of Chicago Law Review Online
Number of pages: 13 Posted: 24 Apr 2020 Last Revised: 07 Jul 2020
Clint Wallace
University of South Carolina School of Law
Downloads 296 (130,095)

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Tax, Tax Policy, COVID-19, CARES Act

3.

Shades of Basic Income

NYU 70th Annual Conference on Labor (June 8-9, 2017), Ohio State Public Law Working Paper No. 443
Number of pages: 30 Posted: 22 Feb 2018
Clint Wallace and Ari D. Glogower
University of South Carolina School of Law and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 266 (145,337)

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Basic Income, Universal Basic Income

4.

Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner

Number of pages: 27 Posted: 15 Oct 2018
Susan C. Morse, Stephen E. Shay, Reuven S. Avi-Yonah, Lily L. Batchelder, Joshua D. Blank, Noel B. Cunningham, Victor Fleischer, Ari D. Glogower, David Kamin, Mitchell Kane, Michael S. Knoll, Rebecca M. Kysar, Leandra Lederman, Zachary D. Liscow, Ruth Mason, Daniel Shaviro, John P. Steines, David Super, Clint Wallace and Bret Wells
University of Texas at Austin - School of Law, Boston College Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), University of Pennsylvania Law School, Fordham University School of Law, Indiana University Maurer School of Law, Yale University - Law School, University of Virginia School of Law, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Houston Law Center
Downloads 230 (167,529)
Citation 1

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Altera, transfer pricing, Section 482, arbitrary and capricious, stock-based compensation

5.

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 D. Glogower, Ariel Jurow Kleiman and Clint Wallace
George Washington University Law School, Ohio State University (OSU) - Michael E. Moritz College of Law, Loyola Law School Los Angeles and University of South Carolina School of Law
Downloads 224 (171,853)

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Tax, Tax Policy, Inequality, Law and Political Economy

6.

Centralized Review of Tax Regulations

Alabama Law Review, Forthcoming
Number of pages: 72 Posted: 29 Apr 2018 Last Revised: 26 Jul 2018
Clint Wallace
University of South Carolina School of Law
Downloads 186 (203,896)

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Tax, Tax Policy, Administrative Law, OIRA, OMB

7.

The Case for Tradable Tax Credits

New York University Journal of Law and Business, Vol. 8, No. 1, p. 227, 2012
Number of pages: 53 Posted: 27 Mar 2012 Last Revised: 28 Mar 2012
Clint Wallace
University of South Carolina School of Law
Downloads 182 (207,852)

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tax credits, tradable, tax incentives, tax expenditures, tax policy, low income housing tax credit, new markets tax credit, safe harbor leasing

8.

Congressional Control of Tax Rulemaking

Tax Law Review, Forthcoming
Number of pages: 94 Posted: 12 Mar 2018
Clint Wallace
University of South Carolina School of Law
Downloads 150 (244,788)

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Tax, Tax Policy, Administrative Law

9.

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
Leandra Lederman, Susan C. Morse, Stephen E. Shay, Clint Wallace, Reuven S. Avi-Yonah, Lily L. Batchelder, Jeremy Bearer-Friend, Joshua D. Blank, Leslie Book, Bryan Camp, Noel B. Cunningham, Victor Fleischer, J. Clifton Fleming, Keith Fogg, David Gamage, Ari D. Glogower, Mitchell Kane, Ariel Jurow Kleiman, Edward D. Kleinbard, Rebecca M. Kysar, Zachary D. Liscow, Ruth Mason, Omri Y. Marian, Robert J. Peroni, Darien Shanske, Daniel Shaviro, John P. Steines, Bret Wells and Eric M. Zolt
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, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University (NYU), Loyola Law School Los Angeles, 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 113 (303,185)

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

10.

Equitable Health Savings Accounts

55 Harvard Journal on Legislation, 2019 (Forthcoming), NYU School of Law, Public Law Research Paper No. 19-06, NYU Law and Economics Research Paper No. 19-04
Number of pages: 42 Posted: 26 Nov 2018 Last Revised: 28 Feb 2019
Samuel Estreicher and Clint Wallace
New York University Law School and University of South Carolina School of Law
Downloads 94 (342,695)

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tax, tax policy, health care, health care financing, HSA, health savings account

11.

Book Review: Tax Policy and Our Democracy

Michigan Law Review, Forthcoming
Number of pages: 35 Posted: 31 Jul 2019 Last Revised: 08 Aug 2019
Clint Wallace
University of South Carolina School of Law
Downloads 93 (349,826)

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12.

Administering Taxes Democratically?

Temple Law Review (Forthcoming 2022)
Number of pages: 68 Posted: 02 Aug 2021 Last Revised: 24 Sep 2021
Clint Wallace and Jeff Blaylock
University of South Carolina School of Law and University of South Carolina - School of Law
Downloads 86 (362,240)

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Tax, Tax Law, Tax Policy, Tax Administration, Administrative Law

13.

Brief of Amici Curiae Former Government Officials in Support of Respondents, CIC Services, LLC v. Internal Revenue Service

Number of pages: 43 Posted: 05 Nov 2020
Daniel J. Hemel, Susan C. Morse and Clint Wallace
University of Chicago - Law School, University of Texas at Austin - School of Law and University of South Carolina School of Law
Downloads 70 (407,771)

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tax shelter, CIC Services v. IRS, Supreme Court, amicus brief

14.

Presentation: The Living Wage EITC

Number of pages: 18 Posted: 20 Jun 2019
Clint Wallace
University of South Carolina School of Law
Downloads 67 (417,364)

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Tax, EITC, Living Wage, Minimum Wage, Labor Markets

15.

Democracy Avoidance in Tax Lawmaking

Number of pages: 61 Posted: 13 Sep 2021
Clint Wallace
University of South Carolina School of Law
Downloads 21 (635,373)

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Tax, Tax law, legislative process, lawmaking

16.

Brief of Amici Curiae Tax Law Professors Tessa Davis and Clint Wallace in Support of Respondent (SC DOR)

Number of pages: 19 Posted: 25 Oct 2021
Clint Wallace and Tessa Davis
University of South Carolina School of Law and University of South Carolina School of Law
Downloads 17 (678,631)

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tax law, sales tax, use tax, sales and use tax, amazon, retroactive, Wayfair, Quill, nexus, state and local tax, South Carolina