Steve Rosenthal

Urban-Brookings Tax Policy Center

Senior Fellow

Urban Institute

2100 M Street NW

Washington, DC 20009

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 44,851

SSRN RANKINGS

Top 44,851

in Total Papers Downloads

2,388

TOTAL CITATIONS

6

Scholarly Papers (10)

1.

Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 936
Number of pages: 11 Posted: 13 Aug 2021 Last Revised: 24 Oct 2024
Daniel J. Hemel and Steve Rosenthal
New York University School of Law and Urban-Brookings Tax Policy Center
Downloads 854 (61,293)

Abstract:

Loading...

mega-IRA, Roth IRA, 401(k) plan, defined contribution plan, defined benefit plan, cash balance defined benefit plan, retirement saving, tax expenditures

2.

The Tax Gap's Many Shades of Gray

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 938
Number of pages: 38 Posted: 19 Oct 2021 Last Revised: 24 Oct 2024
Daniel J. Hemel, Janet Holtzblatt and Steve Rosenthal
New York University School of Law, Tax Policy Center and Urban-Brookings Tax Policy Center
Downloads 650 (87,618)

Abstract:

Loading...

tax gap, tax evasion, tax compliance, tax administration

3.

Financial Transaction Taxes in Theory and Practice

National Tax Journal 69(1): 171-216, 2016
Number of pages: 46 Posted: 01 Jun 2019
Maxwell School, Brookings Institution, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN and Urban-Brookings Tax Policy Center
Downloads 312 (207,921)
Citation 5

Abstract:

Loading...

financial transaction tax, taxation of financial sector, FTT design, FTT revenues, FTT distributional effects

4.

Protecting Trump's $916 Million of NOLs

Tax Notes, Vol. 153, Number 6, Nov. 7, 2016, pp. 829-832
Number of pages: 5 Posted: 07 Nov 2016 Last Revised: 23 Nov 2016
Steve Rosenthal
Urban-Brookings Tax Policy Center
Downloads 211 (308,317)

Abstract:

Loading...

Tax, debt, Trump, net operating losses

5.

The Dwindling Taxable Share of U.S. Corporate Stock

Tax Notes, Vol. 151, No. 6, May 2016
Number of pages: 13 Posted: 02 Dec 2016
Steve Rosenthal and Lydia Austin
Urban-Brookings Tax Policy Center and The Urban Institute
Downloads 156 (404,267)

Abstract:

Loading...

Tax, Corporate, Capital Gains, Investments

6.

Professor Shay Got it Right: Treasury Can Slow Inversions

Tax Notes, September 22, 2014
Number of pages: 5 Posted: 09 Oct 2014
Steve Rosenthal
Urban-Brookings Tax Policy Center
Downloads 78 (670,005)

Abstract:

Loading...

tax, inversion, regulations

7.

Who's Left to Tax? Grappling with a Dwindling Shareholder Tax Base

Number of pages: 18 Posted: 17 Apr 2024
Steve Rosenthal and Livia Mucciolo
Urban-Brookings Tax Policy Center and The Urban Institute
Downloads 55 (806,400)
Citation 1

Abstract:

Loading...

corporate shareholder taxation

8.

Moore Could Invalidate Decades of Tax Rules

Tax Notes Federal, Volume 181, October 9, 2023
Number of pages: 8 Posted: 20 Nov 2023
Steve Rosenthal
Urban-Brookings Tax Policy Center
Downloads 52 (821,094)

Abstract:

Loading...

Moore, Macomber, Supreme Court, tax, realization, income, constitution

9.

Slashing Corporate Income Taxes: Foreign Invesors are Suprise Winners

Tax Notes
Number of pages: 7 Posted: 29 Nov 2023
Steve Rosenthal
Urban-Brookings Tax Policy Center
Downloads 19 (1,157,242)

Abstract:

Loading...

Tax, corporate, foreign investor, incidence

10.

Taxing Capital Gains at Death at a Rat Higher Than During Life

Number of pages: 16
Steve Rosenthal and Robert McClelland
Urban-Brookings Tax Policy Center and Urban-Brookings Tax Policy Center
Downloads 1

Abstract:

Loading...