Kathleen DeLaney Thomas

University of North Carolina School of Law

Assistant Professor

Van Hecke-Wettach Hall, 160 Ridge Road

CB #3380

Chapel Hill, NC 27599-3380

United States

  • University of North Carolina School of Law

    • Email
    • Tel: 919-843-7630
SCHOLARLY PAPERS

14

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3,623

SSRN CITATIONS
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Top 47,937

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5

CROSSREF CITATIONS

7

Scholarly Papers (14)

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1.

Presumptive Collection: A Prospect Theory Approach to Increasing Small Business Tax Compliance

67 Tax Law Rev. 111 (2013)
Number of pages: 58 Posted: 26 Aug 2013 Last Revised: 02 Jul 2014
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 754 (35,885)

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Tax, Tax Policy, Tax Compliance, Tax Evasion, Prospect Theory, Framing, Cash Economy, Behavioral Economics

2.

Taxing the Gig Economy

166 University of Pennsylvania Law Review 1415 (2018), UNC Legal Studies Research Paper
Number of pages: 60 Posted: 09 Jan 2017 Last Revised: 07 Aug 2018
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 590 (49,676)
Citation 4

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Tax, taxation, gig economy, sharing economy, 1099 economy, on-demand economy, tax policy, tax enforcement, tax administration

3.

The Psychic Cost of Tax Evasion

56 Boston College Law Review 617 (2015)
Number of pages: 56 Posted: 11 Sep 2014 Last Revised: 01 Apr 2015
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 455 (68,764)

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Tax Evasion, Tax Compliance, Tax Fraud, Behavioral Economics, Law & Economics, Nudges

4.

Revisiting the Taxation of Fringe Benefits

91 Washington Law Review 761 (2016), UNC Legal Studies Research Paper No. 2679062
Number of pages: 55 Posted: 25 Oct 2015 Last Revised: 26 Jul 2016
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 331 (99,557)

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Income taxation, fringe benefits, tax policy

5.

The Case Against a Strict Liability Economic Substance Penalty

University of Pennsylvania Journal of Business Law, Vol. 13, 2011
Number of pages: 53 Posted: 28 Mar 2011
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 281 (118,940)
Citation 1

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tax penalties, tax shelters, economic substance

6.

User-Friendly Taxpaying

92 Indiana Law Journal 1509 (2017), UNC Legal Studies Research Paper No. 2660218
Number of pages: 50 Posted: 15 Sep 2015 Last Revised: 25 Sep 2017
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 266 (125,956)

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Tax Evasion, Tax Compliance, Behavioral Economics, Law & Economics, Nudges, Tax Policy, Tax Simplification

7.

Regulating Tax Return Preparation

58 Boston College Law Review 151 (2017), UNC Legal Studies Research Paper No. 2854186
Number of pages: 55 Posted: 20 Oct 2016 Last Revised: 01 Mar 2017
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 216 (154,740)
Citation 1

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Taxation, tax return preparers, tax software, tax compliance, behavioral law and economics, tax policy

8.

Advocating A Carryover Tax Basis Regime

93 Notre Dame Law Review 109 (2017), UNC Legal Studies Research Paper, Duke Law School Public Law & Legal Theory Series No. 2017-27
Number of pages: 46 Posted: 20 Mar 2017 Last Revised: 01 Dec 2017
Richard Schmalbeck, Jay A. Soled and Kathleen DeLaney Thomas
Duke University School of Law, Rutgers University and University of North Carolina School of Law
Downloads 175 (187,494)

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Taxation, estate tax, tax policy, step-up in basis, section 1014

9.

The Modern Case For Withholding

53 UC Davis Law Review 81 (2019), UNC Legal Studies Research Paper
Number of pages: 64 Posted: 27 Mar 2019 Last Revised: 19 Nov 2019
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 121 (252,915)

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taxation, tax policy, income tax, withholding, tax administration, tax enforcement

10.

The Standard Business Deduction

Harvard Journal on Legislation Online (Aug. 31, 2019), UNC Legal Studies Research Paper
Number of pages: 8 Posted: 31 Jul 2018 Last Revised: 05 Sep 2019
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 101 (287,243)
Citation 1

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tax, tax policy, small business, tax simplification, standard business deduction

11.

Automation and the Income Tax

Columbia Journal of Tax Law, Vol. 10, No. 1, 2018, UNC Legal Studies Research Paper
Number of pages: 48 Posted: 27 Jan 2019
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 99 (291,099)

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tax policy, automation, technology, taxation, income tax, capital gains tax

12.

Trump and a Populist Tax Agenda?

Tax Notes, Vol. 154, No. 9, 2017, UNC Legal Studies Research Paper
Number of pages: 4 Posted: 05 Apr 2017
Jay A. Soled, James Alm and Kathleen DeLaney Thomas
Rutgers University, Tulane University and University of North Carolina School of Law
Downloads 94 (300,947)

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Taxation, Tax Policy, Carryover Basis

13.

Taxing Nudges

Virginia Law Review, Forthcoming, UNC Legal Studies Research Paper
Number of pages: 60 Posted: 04 Mar 2020 Last Revised: 16 Apr 2020
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 86 (318,298)

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tax, taxation, tax policy, behavioral law and economics, nudges

14.

A New Carryover Tax Basis Regime for Marketable Securities

Tax Notes, Vol. 154, No. 7, Feb. 2017, UNC Legal Studies Research Paper No. 2932272
Number of pages: 15 Posted: 29 Mar 2017
Jay A. Soled, James Alm and Kathleen DeLaney Thomas
Rutgers University, Tulane University and University of North Carolina School of Law
Downloads 54 (408,388)

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Taxation, Tax Policy, Carryover Basis