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

18

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4,688

SSRN CITATIONS
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Top 40,513

in Total Papers Citations

10

CROSSREF CITATIONS

8

Scholarly Papers (18)

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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 848 (40,548)
Citation 1

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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 747 (48,093)
Citation 9

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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 488 (82,605)

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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 385 (109,323)

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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 285 (150,493)
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 279 (153,701)

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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 258 (166,386)
Citation 1

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

8.

Taxing Nudges

107 Va. L. Rev. 571 (2021), UNC Legal Studies Research Paper
Number of pages: 67 Posted: 04 Mar 2020 Last Revised: 12 Jun 2021
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 198 (213,609)

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

9.

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 198 (213,609)

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

10.

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 153 (265,976)

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

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 146 (276,213)

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

12.

AI, Taxation, and Valuation

Iowa Law Review, Forthcoming 2023, UNC Legal Studies Research Paper
Number of pages: 49 Posted: 30 Apr 2022
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 141 (283,840)

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Tax, taxation, tax policy, artificial intelligence, machine learning, valuation, wealth tax, tax administration, tax compliance

13.

The Surprising Significance of De Minimis Tax Rules

Washington and Lee Law Review, Vol. 78, No. 2, 2021, UNC Legal Studies Research Paper
Number of pages: 46 Posted: 14 Oct 2020
Leigh Osofsky and Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill and University of North Carolina School of Law
Downloads 119 (322,260)

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tax, legal rules, legislation, regulation

14.

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 113 (334,200)
Citation 1

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

15.

Implicit Legislative Bias: The Case of the Mortgage Interest Deduction

UC Davis Law Review, Vol. 56, No. 2, 2022, UNC Legal Studies Research Paper No. 4130609
Number of pages: 68 Posted: 17 Jun 2022
Leigh Osofsky and Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill and University of North Carolina School of Law
Downloads 103 (355,809)

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16.

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 101 (360,452)

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Taxation, Tax Policy, Carryover Basis

17.

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 72 (440,812)

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Taxation, Tax Policy, Carryover Basis

18.

Amicus Brief of Tax Scholars in Support of Appellants

Number of pages: 17 Posted: 01 Oct 2020 Last Revised: 16 Jun 2021
Erin Adele Scharff, Lily L. Batchelder, Jeremy Bearer-Friend, John R. Brooks, Paul L. Caron, Adam Chodorow, Steven Dean, David Gamage, Jacob Goldin, Hayes Holderness, Ariel Jurow Kleiman, Richard Pomp, Darien Shanske, Daniel Shaviro, Jay A. Soled, Kathleen DeLaney Thomas and Vanessa Williamson
Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, George Washington University Law School, Fordham University School of Law, Pepperdine University - Rick J. Caruso School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Brooklyn Law School, Indiana University Maurer School of Law, Stanford Law School, University of Richmond - School of Law, Loyola Law School Los Angeles, University of Connecticut - School of Law, University of California, Davis - School of Law, New York University School of Law, Rutgers University, University of North Carolina School of Law and Brookings Institution - Governance Studies
Downloads 54 (507,619)

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Taxation, Initiative, Voter