James M. Puckett

The Pennsylvania State University (University Park) – Penn State Law

Lewis Katz Building

University Park, PA 16802

United States

SCHOLARLY PAPERS

5

DOWNLOADS

485

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (5)

1.

Structural Tax Exceptionalism

49 Ga. L. Rev. 1067 (2015), Penn State Law Research Paper No. 13-2015
Number of pages: 53 Posted: 13 Dec 2015 Last Revised: 04 Feb 2016
James M. Puckett
The Pennsylvania State University (University Park) – Penn State Law
Downloads 160 (188,251)

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tax, structural tax exceptionalism

2.

Rethinking Tax Priorities: Marriage Neutrality, Children, and Contemporary Families

University of Cincinnati Law Review, Vol. 78, p. 1409, 2010, Seattle University School of Law Research Paper No. 10-34
Number of pages: 28 Posted: 30 Nov 2010 Last Revised: 05 Dec 2010
James M. Puckett
The Pennsylvania State University (University Park) – Penn State Law
Downloads 126 (228,463)

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Tax, Marriage, Marriage Penalty, Marriage Bonus, Progressivity, Parenting, Child Rearing, Gay, Same-Sex, Income Splitting, Joint Return, Separate Filing, Dependent, Head of Household, Child Credit

3.

Location, Location, Location: Using Cost of Living to Achieve Tax Equity

Alabama Law Review, Vol. 63, No. 3, p. 591, Seattle University School of Law Research Paper No. 12-15
Number of pages: 34 Posted: 11 Mar 2012 Last Revised: 28 Mar 2012
James M. Puckett
The Pennsylvania State University (University Park) – Penn State Law
Downloads 99 (271,378)

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location, cost of living, local cost of living, progressivity, tax equity, mobility

4.

Embracing the Queen of Hearts: Deference to Retroactive Tax Rules

Florida State University Law Review, Vol. 40, No. 2, 2013, Penn State Law Research Paper No. 32-2013
Number of pages: 41 Posted: 22 Aug 2013
James M. Puckett
The Pennsylvania State University (University Park) – Penn State Law
Downloads 57 (371,991)

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tax administration, rulemaking, retroactive rules, retroactivity, Mayo, Home Concrete, Chevron, Skidmore, temporary regulations

5.

Improving Tax Rules by Means-Testing: Bridging Wealth Inequality and 'Ability to Pay'

70 Okla. L. Rev. No. 405, 2018, Penn State Law Research Paper No. 8-2018
Number of pages: 52 Posted: 12 Jul 2018
James M. Puckett
The Pennsylvania State University (University Park) – Penn State Law
Downloads 43 (420,005)

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