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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

10

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Top 18,350

in Total Papers Downloads

2,148

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Scholarly Papers (10)

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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 358 (46,103)

Abstract:

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

2.

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 264 (66,436)

Abstract:

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

3.

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 251 (95,715)

Abstract:

tax penalties, tax shelters, economic substance

4.

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 20 (116,091)

Abstract:

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

5.

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 0 (282,105)

Abstract:

Taxation, Tax Policy, Carryover Basis

6.

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 0 (372,248)

Abstract:

Taxation, Tax Policy, Carryover Basis

7.

Advocating A Carryover Tax Basis Regime

Notre Dame Law Review, Forthcoming, 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: 05 Apr 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 0 (204,925)

Abstract:

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

8.

Taxing the Gig Economy

University of Pennsylvania Law Review, Forthcoming, UNC Legal Studies Research Paper No. 2894394
Number of pages: 55 Posted: 09 Jan 2017 Last Revised: 18 Aug 2017
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 0 (192,338)

Abstract:

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

9.

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 0 (157,121)

Abstract:

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

10.

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 0 (90,924)

Abstract:

Income taxation, fringe benefits, tax policy

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