Clint Wallace

University of South Carolina School of Law

1525 Senate Street

Columbia, SC 29208

United States

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 21,251

SSRN RANKINGS

Top 21,251

in Total Papers Downloads

4,684

SSRN CITATIONS

5

CROSSREF CITATIONS

0

Scholarly Papers (20)

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 593 (89,659)
Citation 1

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Tax, Tax Policy, Inequality, Law and Political Economy

2.

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 483 (115,502)

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3.

Taxing Luxury Emissions

U of Penn, Inst for Law & Econ Research Paper No. 23-27, Cornell Law Review, Forthcoming
Number of pages: 58 Posted: 14 Mar 2023 Last Revised: 12 May 2023
Clint Wallace and Shelley Welton
University of South Carolina School of Law and University of Pennsylvania Carey Law School
Downloads 429 (132,832)

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luxury emissions, carbon tax, climate change, climate justice

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 347 (168,619)

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Tax, Tax Policy, COVID-19, CARES Act

5.

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 308 (191,419)

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Basic Income, Universal Basic Income

6.

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 276 (214,658)
Citation 1

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

7.

A Democratic Perspective on Tax Law

Washington Law Review, Forthcoming
Number of pages: 63 Posted: 25 May 2023
Clint Wallace
University of South Carolina School of Law
Downloads 263 (225,237)

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tax law, democracy, tax policy, democratic theory

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 221 (266,651)

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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

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 219 (268,983)

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Tax, Tax Policy, Administrative Law, OIRA, OMB

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 190 (306,531)

Abstract:

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

11.

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 190 (306,531)

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Tax, Tax Policy, Administrative Law

12.

Presentation: The Living Wage EITC

Number of pages: 18 Posted: 20 Jun 2019
Clint Wallace
University of South Carolina School of Law
Downloads 184 (315,337)

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

13.

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 - Joseph F. Rice School of Law
Downloads 177 (326,586)
Citation 1

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

14.

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 137 (403,962)

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

15.

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 130 (420,919)

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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

16.

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 127 (428,408)

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

17.

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 122 (441,869)

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18.

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 School of Law and University of South Carolina School of Law
Downloads 121 (444,538)

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

19.

Democracy Avoidance in Tax Lawmaking

Number of pages: 61 Posted: 13 Sep 2021
Clint Wallace
University of South Carolina School of Law
Downloads 87 (558,214)

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Tax, Tax law, legislative process, lawmaking

20.

Penalizing Precarity

Michigan Law Review, Vol. 123, 2024
Number of pages: 54 Posted: 15 Apr 2024 Last Revised: 26 Apr 2024
Goldburn Maynard Jr. and Clint Wallace
Kelley School of Business and University of South Carolina School of Law
Downloads 80 (586,750)

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