Joseph M. Dodge

Florida State University - College of Law

Stearns, Weaver, Miller, Weissler, Alhadeff, and Sitterson Professor of Law

425 W. Jefferson Street

Tallahassee, FL 32306

United States

SCHOLARLY PAPERS

30

DOWNLOADS
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5,113

CITATIONS
Rank 40,138

SSRN RANKINGS

Top 40,138

in Total Papers Citations

4

Scholarly Papers (30)

1.

Theories of Tax Justice: Ruminations on the Benefit, Partnership, and Ability-to-Pay Principles

Tax Law Review, Forthcoming
Number of pages: 53 Posted: 04 Apr 2005
Joseph M. Dodge
Florida State University - College of Law
Downloads 753 (19,213)
Citation 3

Abstract:

2.

The Constitutionality of Federal Taxes and Federal Tax Provisions

Florida State University College of Law, Public Law Research Paper No. 226
Number of pages: 60 Posted: 07 Nov 2006
Joseph M. Dodge
Florida State University - College of Law
Downloads 436 (49,974)

Abstract:

3.

Are Gift Demand Loans of Tangible Property Subject to the Gift Tax?

Virginia Tax Review, Summer 2010, FSU College of Law, Public Law Research Paper No. 405
Number of pages: 60 Posted: 26 Nov 2009 Last Revised: 28 Apr 2010
Joseph M. Dodge
Florida State University - College of Law
Downloads 360 (57,914)

Abstract:

4.

Debunking the Basis Myth Under the Income Tax

FSU College of Law Public Law Research Paper No. 149; FSU College of Law, Law-Econ Research Paper No. 05-17
Number of pages: 75 Posted: 08 Mar 2005
Joseph M. Dodge and Jay A. Soled
Florida State University - College of Law and Rutgers University
Downloads 350 (64,399)

Abstract:

5.

Does the 'New Benefit Principle' (or the 'Partnership Theory') of Income Taxation Mandate an Income Tax at Both the Individual and Corporate Levels?

FSU College of Law, Public Law Research Paper No. 118; FSU College of Law, Law and Economics Paper No. 05-10
Number of pages: 30 Posted: 02 Aug 2004
Joseph M. Dodge
Florida State University - College of Law
Downloads 339 (66,804)

Abstract:

6.

Exploring the Income Tax Treatment of Borrowing and Liabilities, or Why the Accrual Method Should Be Eliminated

Virginia Tax Review, Vol. 26, pp. 245-324, 2006, FSU College of Law, Public Law Research Paper No. 191
Number of pages: 80 Posted: 06 Mar 2006
Joseph M. Dodge
Florida State University - College of Law
Downloads 225 (103,492)

Abstract:

7.

Deconstructing Haig-Simons Income and Reconstructing It as Objective Ability-to-Pay Income

FSU College of Law, Public Law Research Paper No. 595, FSU College of Law, Law, Business & Economics Paper No. 12-10
Number of pages: 54 Posted: 08 May 2012
Joseph M. Dodge
Florida State University - College of Law
Downloads 209 (91,238)

Abstract:

8.

Retained Interest Transfers Under the Estate and Gift Tax

Tax Notes, Vol. 133, p. 235, 2011, FSU College of Law, Public Law Research Paper No. 559, The Shelf Project
Number of pages: 11 Posted: 15 Oct 2011
Joseph M. Dodge
Florida State University - College of Law
Downloads 189 (109,548)

Abstract:

9.

The Apportionment of Direct Taxes Under the Constitution

FSU College of Law, Public Law Research Paper No. 250
Number of pages: 61 Posted: 07 Mar 2007
Joseph M. Dodge
Florida State University - College of Law
Downloads 187 (114,152)

Abstract:

10.

The Fair Income Tax

FSU College of Law, Law, Business & Economics Paper No. 14-1, FSU College of Law, Public Law Research Paper No. 669
Number of pages: 40 Posted: 05 Mar 2014
Joseph M. Dodge
Florida State University - College of Law
Downloads 166 (129,143)

Abstract:

11.

What Federal Taxes are Subject to the Rule of Apportionment Under the Constitution?

University of Pennsylvania Journal of Constitutional Law, Vol. 11, 2009, FSU College of Law, Public Law Research Paper No. 326
Number of pages: 76 Posted: 08 Dec 2008
Joseph M. Dodge
Florida State University - College of Law
Downloads 150 (143,866)
Citation 1

Abstract:

12.

Replacing the Estate Tax with a Re-Imagined Accessions Tax

FSU College of Law, Public Law Research Paper No. 325
Number of pages: 61 Posted: 20 Oct 2008
Joseph M. Dodge
Florida State University - College of Law
Downloads 147 (143,116)

Abstract:

13.

Deconstructing the Haig-Simons Income Tax and Reconstructing It as Objective Ability-to-Pay 'Cash Income' Tax

FSU College of Law, Public Law Research Paper No. 633
Number of pages: 47 Posted: 07 Apr 2013
Joseph M. Dodge
Florida State University - College of Law
Downloads 128 (126,002)

Abstract:

14.

Income Tax Simplification Proposals

FSU College of Law, Public Law Research Paper No. 626
Number of pages: 53 Posted: 24 Feb 2013
Joseph M. Dodge
Florida State University - College of Law
Downloads 109 (182,955)

Abstract:

15.

Federal Taxes on Gratuitous Transfers: Law and Planning

J. Dodge, W. Gerzog, & B. Crawford, FEDERAL TAXES ON GRATUITOUS TRANSFERS: LAW AND PLANNING, Wolters Kluwer, 2011, FSU College of Law, Public Law Research Paper No. 588
Number of pages: 79 Posted: 06 Mar 2012 Last Revised: 06 Apr 2012
Joseph M. Dodge, Wendy C. Gerzog and Bridget J. Crawford
Florida State University - College of Law, University of Baltimore - School of Law and Pace University School of Law
Downloads 103 (169,172)

Abstract:

estate, gift, tax, legal education, estate planning

16.

Passing Estate Tax Values Through the Eye of a Needle

Tax Notes, Vol. 132, No. 9, 2011, FSU College of Law, Public Law Research Paper No. 531
Number of pages: 9 Posted: 02 Sep 2011
Calvin H. Johnson and Joseph M. Dodge
University of Texas at Austin - School of Law and Florida State University - College of Law
Downloads 94 (214,076)

Abstract:

17.

Murphy and the Sixteenth Amendment in Relation to the Taxation of Non-Excludable Personal Injury Awards

Florida Tax Review, Forthcoming, FSU College of Law, Public Law Research Paper No. 241
Number of pages: 45 Posted: 21 Jan 2007
Joseph M. Dodge
Florida State University - College of Law
Downloads 88 (224,751)

Abstract:

18.

The Netting of Costs Against Income Receipts (Including Damage Recoveries) Produced By Such Costs, Without Barring Congress from Disallowing Such Costs

Virginia Tax Review, Vol. 27, 2007, FSU College of Law, Law and Economics Paper No. 07-22, FSU College of Law, Public Law Research Paper No. 277
Number of pages: 54 Posted: 22 Sep 2007 Last Revised: 16 Nov 2007
Joseph M. Dodge
Florida State University - College of Law
Downloads 84 (224,751)

Abstract:

19.

Income Tax Accounting Consistency: Eliminate Accrual and Depreciation, and Revamp the Tax Treatment of Borrowing

FSU College of Law, Public Law Research Paper No. 738, FSU College of Law, Law, Business & Economics Paper No. 15-13
Number of pages: 39 Posted: 05 Mar 2015
Joseph M. Dodge
Florida State University - College of Law
Downloads 73 (205,476)

Abstract:

20.

Passing Estate Tax Values Through the Eye of the Needle

Tax Notes, Vol. 132, p. 939, August 2011, U of Texas Law, Law and Econ Research Paper No. 214, The Shelf Project
Number of pages: 10 Posted: 08 Sep 2011
Calvin H. Johnson and Joseph M. Dodge
University of Texas at Austin - School of Law and Florida State University - College of Law
Downloads 58 (269,111)

Abstract:

21.

Allocative Fairness and the Income Tax

FSU College of Law, Public Law Research Paper No. 732, FSU College of Law, Law, Business & Economics Paper No. 15-6
Number of pages: 40 Posted: 18 Feb 2015
Joseph M. Dodge
Florida State University - College of Law
Downloads 54 (234,530)

Abstract:

22.

Disallowing Deductions Paid with Excluded Income

32 Virginia Tax Review, 2013, FSU College of Law, Public Law Research Paper No. 623
Number of pages: 12 Posted: 06 Feb 2013 Last Revised: 01 Mar 2013
Joseph M. Dodge
Florida State University - College of Law
Downloads 51 (291,912)

Abstract:

23.

Simon Says: A Liddle Night Music with Those Depreciation Deductions, Please

Tax Notes, Vol. 69, p. 617, 1995, Cleveland-Marshall Legal Studies Paper No. 1333809
Number of pages: 27 Posted: 28 Jan 2009
Joseph M. Dodge and Deborah A. Geier
Florida State University - College of Law and Cleveland State University, Cleveland-Marshall College of Law
Downloads 51 (307,377)

Abstract:

depreciation, antiques, musical instruments, income taxation, consumption taxation

24.

Toward Income Tax Accounting Consistency: Eliminating Accrual, Depreciation, and the Existing Tax Treatment of Borrowing

18 Florida Tax Review 1 (2015), FSU College of Law, Public Law Research Paper No. 780, FSU College of Law, Law, Business & Economics Paper No. 15-25
Number of pages: 52 Posted: 09 Dec 2015
Joseph M. Dodge
Florida State University - College of Law
Downloads 0 (227,973)

Abstract:

25.

Norms and Transfer Taxes

Controversies in Tax Law: A Matter of Perspective (Anthony C. Infanti ed.) (Ashgate 2015), FSU College of Law, Public Law Research Paper No. 748, FSU College of Law, Law, Business & Economics Paper No. 15-14
Posted: 11 Apr 2015
Joseph M. Dodge
Florida State University - College of Law

Abstract:

26.

Inflated Tax Basis and the Quarter-Trillion-Dollar Revenue Question

Tax Notes, Vol. 106, No. 4, January 24, 2005
Posted: 21 Jan 2005
Joseph M. Dodge and Jay A. Soled
Florida State University - College of Law and Rutgers University

Abstract:

27.

Comparing a Reformed Estate Tax with an Accessions Tax and an Income-Inclusion System, After Abandoning the Generation-Skipping Tax

Southern Methodist Univ. Law Review, Vol. 56, No. 1, Winter 2003
Posted: 27 Sep 2002
Joseph M. Dodge
Florida State University - College of Law

Abstract:

28.

Glenshaw Glass

TAX STORIES, Paul Caron, ed., Foundation Press
Posted: 22 Jul 2002
Joseph M. Dodge
Florida State University - College of Law

Abstract:

29.

The Story of Glenshaw Glass: Toward a Modern Concept of Gross Income

TAX STORIES: AN IN-DEPTH LOOK AT TEN LEADING FEDERAL INCOME TAX CASES, Foundation Press, Forthcoming
Posted: 18 Jul 2002
Joseph M. Dodge
Florida State University - College of Law

Abstract:

30.

What's Wrong with Carryover Basis Under H.R. 8

Tax Notes, Vol. 91, No. 6, May 7, 2001
Posted: 03 May 2001
Joseph M. Dodge
Florida State University - College of Law

Abstract: