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

24

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11

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7

Scholarly Papers (24)

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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 983 (46,026)
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 931 (49,687)
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 546 (99,570)

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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 460 (122,413)

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Income taxation, fringe benefits, tax policy

5.

AI, Taxation, and Valuation

108 Iowa Law Review 651 (2023), UNC Legal Studies Research Paper
Number of pages: 51 Posted: 30 Apr 2022 Last Revised: 08 May 2023
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 379 (153,057)
Citation 1

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

6.

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 323 (182,058)
Citation 1

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

7.

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 317 (185,595)

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

8.

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 316 (186,218)
Citation 1

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tax penalties, tax shelters, economic substance

9.

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 265 (224,391)

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

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 246 (242,477)

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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 245 (241,519)

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

12.

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 245 (241,519)
Citation 1

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

13.

Fake News and the Tax Law

80 Washington and Lee Law Review 803 (2023), UNC Legal Studies Research Paper No. 4228063
Number of pages: 90 Posted: 30 Sep 2022 Last Revised: 24 May 2023
Kathleen DeLaney Thomas and Erin Adele Scharff
University of North Carolina School of Law and Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 218 (270,090)

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tax, tax policy, taxation, wealth tax, tax reform, fake news

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 207 (283,495)
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

56 UC Davis Law Review 641 (2022), UNC Legal Studies Research Paper No. 4130609
Number of pages: 66 Posted: 17 Jun 2022 Last Revised: 13 Dec 2022
Leigh Osofsky and Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill and University of North Carolina School of Law
Downloads 180 (321,694)

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16.

Predictive Analytics and the Tax Code

Florida State University Law Review, Forthcoming
Number of pages: 48 Posted: 10 May 2023
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 172 (334,954)

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tax, tax policy, taxation, predictive analytics, artificial intelligence, big data, tax penalties, tax compliance

17.

Tax and the Myth of the Family Farm

Iowa Law Review, Forthcoming, UNC Legal Studies Research Paper No. 4732981
Number of pages: 53 Posted: 19 Mar 2024
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 159 (358,232)

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Tax, taxation, tax policy, tax reform, wealth tax, estate tax, farm

18.

Multibillion-Dollar Tax Questions

84 Ohio State Law Journal 895, UNC Legal Studies Research Paper No. 4375216
Number of pages: 58 Posted: 06 Mar 2023 Last Revised: 24 Feb 2024
James Alm, Jay A. Soled and Kathleen DeLaney Thomas
Tulane University, Rutgers University and University of North Carolina School of Law
Downloads 158 (360,132)

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

19.

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: 76 Posted: 14 Oct 2020 Last Revised: 23 Aug 2022
Leigh Osofsky and Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill and University of North Carolina School of Law
Downloads 158 (360,132)

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tax, legal rules, legislation, regulation

20.

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 140 (397,309)

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Taxation, Tax Policy, Carryover Basis

21.

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 121 (444,538)

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Taxation, Tax Policy, Carryover Basis

22.

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, University of Missouri School of Law, Stanford Law School, University of Richmond - School of Law, University of Southern California Gould School of Law, 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 109 (480,444)

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Taxation, Initiative, Voter

23.

Rethinking Tax Information: The Case for Quarterly 1099s

Southern California Law Review, Forthcoming, UNC Legal Studies Research Paper No. 4569358
Number of pages: 53 Posted: 14 Sep 2023
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 99 (514,161)

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tax, taxation, IRS, tax enforcement, tax policy, taxation, tax reform, nudges, behavioral law and economics

24.

Improving the Tax System for Independent Contractors: Quarterly 1099s

182 Tax Notes Federal 79 (2024), UNC Legal Studies Research Paper No. 4695264
Number of pages: 7 Posted: 13 Feb 2024
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 30 (891,043)

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tax, tax compliance, tax policy, independent contractors, gig economy, 1099, IRS