Leigh Osofsky

University of Miami - School of Law

P.O. Box 248087

Coral Gables, FL 33146

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 20,572

SSRN RANKINGS

Top 20,572

in Total Papers Downloads

1,855

CITATIONS

2

Scholarly Papers (10)

1.

Unwinding the Ceiling Rule

Virginia Tax Review, 2014 Forthcoming
Number of pages: 36 Posted: 29 Mar 2014 Last Revised: 24 Jul 2014
Leigh Osofsky
University of Miami - School of Law
Downloads 249 (81,081)

Abstract:

2.

Some Realism About Responsive Tax Administration

Tax Law Review, Vol. 66, 2012
Number of pages: 58 Posted: 11 Mar 2012 Last Revised: 01 Feb 2013
Leigh Osofsky
University of Miami - School of Law
Downloads 236 (84,940)
Citation 1

Abstract:

Tax Policy, Responsive Regulation

3.

Who's Naughty and Who's Nice? Frictions, Screening, and Tax Law Design

Buffalo Law Review, Forthcoming
Number of pages: 62 Posted: 28 Mar 2013 Last Revised: 18 Dec 2013
Leigh Osofsky
University of Miami - School of Law
Downloads 180 (120,386)

Abstract:

4.

The Case Against Strategic Tax Law Uncertainty

Tax Law Review, Vol. 64, No. 4, 2011
Number of pages: 50 Posted: 11 Aug 2011 Last Revised: 13 Aug 2011
Leigh Osofsky
University of Miami - School of Law
Downloads 172 (123,754)
Citation 1

Abstract:

tax compliance, uncertainty, risk, ambiguity, penalties

5.

Concentrated Enforcement

Florida Tax Review, Vol. 16, No. 6, 2014
Number of pages: 67 Posted: 13 Dec 2013 Last Revised: 17 Oct 2014
Leigh Osofsky
University of Miami - School of Law
Downloads 160 (132,230)

Abstract:

tax enforcement

6.

The Case for Categorical Nonenforcement

Tax Law Review, Vol. 69, 2015, University of Miami Legal Studies Research Paper No. 15-6
Number of pages: 61 Posted: 24 Oct 2014 Last Revised: 28 May 2015
Leigh Osofsky
University of Miami - School of Law
Downloads 152 (110,895)

Abstract:

7.

Concentrated Enforcement in a Best-Case Tax Enforcement Regime

2014 IRS Research Bulletin
Number of pages: 14 Posted: 05 Jul 2014 Last Revised: 17 Oct 2014
Leigh Osofsky
University of Miami - School of Law
Downloads 68 (240,823)

Abstract:

8.

Regulating by Example

Yale Journal on Regulation, Vol. 35, No. 1, 2017, University of Miami Legal Studies Research Paper No. 17-3, U of Texas Law, Public Law Research Paper No. 661
Number of pages: 46 Posted: 15 Feb 2017 Last Revised: 17 Apr 2017
Susan C. Morse and Leigh Osofsky
University of Texas at Austin - School of Law and University of Miami - School of Law
Downloads 0 (195,305)

Abstract:

Regulation, Agencies, Law

9.

Simplexity: Plain Language and the Tax Law

66 Emory Law Journal 189 (2017), NYU Law and Economics Research Paper No. 16-17, University of Miami Legal Studies Research Paper No. 16-20
Number of pages: 77 Posted: 08 Apr 2016 Last Revised: 11 Apr 2017
Joshua D. Blank and Leigh Osofsky
New York University School of Law and University of Miami - School of Law
Downloads 0 (112,420)

Abstract:

Tax Simplification, Taxpayer Communication, Tax Aggressiveness, Transparency, IRS, Tax Compliance, Plain Writing Act of 2010, Plain Language

10.

Solving Section 734(b)

Tax Lawyer, Vol. 60, 2007
Posted: 20 Jun 2013
Leigh Osofsky
University of Miami - School of Law

Abstract:

partnership tax