Clint Wallace

University of South Carolina School of Law

1525 Senate Street

Columbia, SC 29208

United States

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 20,184

SSRN RANKINGS

Top 20,184

in Total Papers Downloads

5,337

TOTAL CITATIONS

5

Scholarly Papers (22)

1.

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
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 627 (91,583)
Citation 1

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Tax, Tax Policy, Inequality, Law and Political Economy

2.

Taxing Luxury Emissions

U of Penn, Inst for Law & Econ Research Paper No. 23-27, Cornell Law Review
Number of pages: 80 Posted: 14 Mar 2023 Last Revised: 31 Mar 2025
Clint Wallace and Shelley Welton
University of South Carolina School of Law and University of Pennsylvania Carey Law School
Downloads 540 (110,658)
Citation 1

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luxury emissions, carbon tax, climate change, climate justice

3.

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
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, Northwestern Pritzker School of Law, New York University School of Law, New York University School of Law, New York University School of Law, University of Southern California Gould School of Law, Deceased, University of Pennsylvania Carey 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 496 (122,709)

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4.

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 355 (180,550)

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Tax, Tax Policy, COVID-19, CARES Act

5.

A Democratic Perspective on Tax Law

98 Washington Law Review 947 (2023)
Number of pages: 61 Posted: 25 May 2023 Last Revised: 05 Apr 2025
Clint Wallace
University of South Carolina School of Law
Downloads 322 (200,610)

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tax law, democracy, tax policy, democratic theory

6.

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 Glogower
University of South Carolina School of Law and Northwestern Pritzker School of Law
Downloads 321 (201,312)

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Basic Income, Universal Basic Income

7.

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
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, Northwestern Pritzker School of Law, New York University School of Law, New York University School of Law, University of Pennsylvania Carey 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 290 (224,370)
Citation 1

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

8.

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 234 (278,577)

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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

9.

Centralized Review of Tax Regulations

70 Alabama Law Review 455 (2018)
Number of pages: 63 Posted: 29 Apr 2018 Last Revised: 05 Apr 2025
Clint Wallace
University of South Carolina School of Law
Downloads 229 (284,528)

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Tax, Tax Policy, Administrative Law, OIRA, OMB

10.

Presentation: The Living Wage EITC

Number of pages: 18 Posted: 20 Jun 2019
Clint Wallace
University of South Carolina School of Law
Downloads 221 (294,351)

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

11.

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 - Charles Widger 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 202 (320,533)

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

12.

Congressional Control of Tax Rulemaking

70 Tax Law Review 179 (2017)
Number of pages: 93 Posted: 12 Mar 2018 Last Revised: 22 Apr 2025
Clint Wallace
University of South Carolina School of Law
Downloads 199 (324,920)

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Tax, Tax Policy, Administrative Law

13.

Administering Taxes Democratically?

94 Temple Law Review 49 (2021)
Number of pages: 49 Posted: 02 Aug 2021 Last Revised: 05 Apr 2025
Clint Wallace and Jeff Blaylock
University of South Carolina School of Law and University of South Carolina - Joseph F. Rice School of Law
Downloads 195 (331,159)
Citation 1

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

14.

Penalizing Precarity

Michigan Law Review, Vol. 123, 2025
Number of pages: 47 Posted: 15 Apr 2024 Last Revised: 11 Apr 2025
Goldburn Maynard Jr. and Clint Wallace
Kelley School of Business and University of South Carolina School of Law
Downloads 155 (405,732)
Citation 1

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taxation, retirement, social security, 401(k), retirement penalties, inequality, financial insecurity, tax subsidies

15.

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
New York University School of Law, University of Texas at Austin - School of Law and University of South Carolina School of Law
Downloads 151 (414,638)

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

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 - Joseph F. Rice School of Law
Downloads 143 (433,208)

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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

17.

Brief of Amici Curiae in Support of Respondent in Moore v. United States, Docket 22-800

Number of pages: 39 Posted: 17 Nov 2023
Bret Wells, Reuven S. Avi-Yonah and Clint Wallace
University of Houston Law Center, University of Michigan Law School and University of South Carolina School of Law
Downloads 139 (443,158)

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Realization, Nonrealization, Macomber, 16th Amendment, Sixteenth Amendment

18.

Book Review: Tax Policy and Our Democracy

118 Michigan Law Review 1233 (2020)
Number of pages: 27 Posted: 31 Jul 2019 Last Revised: 05 Apr 2025
Clint Wallace
University of South Carolina School of Law
Downloads 134 (456,364)

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19.

Equitable Health Savings Accounts

56 Harvard Journal on Legislation 394 (2019), NYU School of Law, Public Law Research Paper No. 19-06, NYU Law and Economics Research Paper No. 19-04
Number of pages: 28 Posted: 26 Nov 2018 Last Revised: 05 Apr 2025
Samuel Estreicher and Clint Wallace
New York University School of Law and University of South Carolina School of Law
Downloads 130 (467,685)

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

20.

The Past and Future of Taxing "Incomes"

104 N.C. L. Rev. __ (forthcoming 2025), U of Houston Law Center Forthcoming
Number of pages: 71 Posted: 24 Apr 2025 Last Revised: 25 Apr 2025
Clint Wallace and Bret Wells
University of South Carolina School of Law and University of Houston Law Center
Downloads 105 (562,003)

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tax, tax policy, constitutional law, sixteenth amendment, 16th amendment, tax law, deferral, capital gains, economics, income

21.

Democracy Avoidance in Tax Lawmaking

25 Florida Tax Review 272 (2021)
Number of pages: 67 Posted: 13 Sep 2021 Last Revised: 05 Apr 2025
Clint Wallace
University of South Carolina School of Law
Downloads 96 (585,371)

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Tax, Tax law, legislative process, lawmaking

22.

Brief of Amici Curiae Tax Law Professors for the South Carolina Supreme Court in Support of Respondent

Number of pages: 21 Posted: 01 Apr 2025
Clint Wallace and Tessa Davis
University of South Carolina School of Law and University of South Carolina - Joseph F. Rice School of Law
Downloads 53 (811,907)

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tax, tax policy, south carolina, department of revenue, amazon, wayfair, sales tax