Eric M. Zolt

University of California, Los Angeles (UCLA) - School of Law

Professor of Law

385 Charles E. Young Dr. East

Room 1242

Los Angeles, CA 90095-1476

United States

  • University of California, Los Angeles (UCLA) - School of Law

SCHOLARLY PAPERS

22

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20

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93

Scholarly Papers (22)

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1.

Redistribution Via Taxation: The Limited Role of the Personal Income Tax in Developing Countries

UCLA Law Review, Vol. 52, 2005, UCLA School of Law, Law-Econ Research Paper No. 05-22
Number of pages: 72 Posted: 20 Sep 2005
Eric M. Zolt and Richard M. Bird
University of California, Los Angeles (UCLA) - School of Law and University of Toronto - Joseph L. Rotman School of Management
Downloads 1,858 (8,991)
Citation 7

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redistribution, inequaltiy, personal income tax, developing countries, tax reform

2.

Technology and Taxation in Developing Countries: From Hand to Mouse

UCLA School of Law, Law-Econ Research Paper No. 08-07
Number of pages: 57 Posted: 24 Jan 2008 Last Revised: 06 Sep 2008
Richard M. Bird and Eric M. Zolt
University of Toronto - Joseph L. Rotman School of Management and University of California, Los Angeles (UCLA) - School of Law
Downloads 1,001 (23,388)
Citation 8

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taxation, developing countries, tax administration, information technology

3.

Connected Contracts

UCLA Law Review, Vol. 47, P. 887, 2000
Number of pages: 62 Posted: 30 Mar 2000
G. Mitu Gulati, William A. Klein and Eric M. Zolt
Duke University School of Law, University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 641 (43,498)
Citation 5

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4.

Tax Policy in Emerging Countries

Environment and Planning C: Government and Policy, Vol. 26, pp. 73-86, 2008, UCLA School of Law, Law-Econ Research Paper No. 08-18
Number of pages: 15 Posted: 28 Nov 2008
Eric M. Zolt and Richard M. Bird
University of California, Los Angeles (UCLA) - School of Law and University of Toronto - Joseph L. Rotman School of Management
Downloads 583 (49,220)

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tax policies in emerging countries, tax structures, developing tax policies

5.

Dual Income Taxation and Developing Countries

Columbia Journal of Tax Law, Vol. 1, pp. 174-217, 2010, UCLA School of Law, Law-Econ Research Paper No. 10-07
Number of pages: 44 Posted: 29 May 2010
Richard M. Bird and Eric M. Zolt
University of Toronto - Joseph L. Rotman School of Management and University of California, Los Angeles (UCLA) - School of Law
Downloads 546 (53,409)

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Dual income taxation, Flat taxes, Corporate taxation, Taxing business profits, Tax policy in developing countries

6.

Inequality and Taxation: Evidence from the Americas on how Inequality may Influence Tax Institutions

Tax Law Review, Vol. 59, No. 2, 2006, UCLA School of Law, Law-Econ Research Paper No. 08-08
Number of pages: 76 Posted: 14 May 2007 Last Revised: 04 Dec 2008
Kenneth L. Sokoloff and Eric M. Zolt
University of California, Los Angeles (UCLA) - Department of Economics and University of California, Los Angeles (UCLA) - School of Law
Downloads 501 (59,567)

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7.

Tax Treaties and Developing Countries

Forthcoming, 72 Tax Law Review 111 (2018), UCLA School of Law, Law-Econ Research Paper No. 18-10
Number of pages: 39 Posted: 12 Sep 2018 Last Revised: 16 Apr 2020
Eric M. Zolt
University of California, Los Angeles (UCLA) - School of Law
Downloads 386 (81,529)

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tax treaties, developing countries, tax incentives, allocation of taxing rights

8.

Politics and Taxation: An Introduction

67 Tax Law Review 453 (2014), UCLA School of Law, Law-Econ Research Paper No. 15-04
Number of pages: 19 Posted: 04 Feb 2015 Last Revised: 11 Feb 2015
Eric M. Zolt
University of California, Los Angeles (UCLA) - School of Law
Downloads 346 (92,544)

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Third Annual NYU/UCLA Tax Policy Conference, politics and taxation, tax reform, tax legislative process

9.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
Daniel Jacob Hemel, Reuven S. Avi-Yonah, Joseph Bankman, Jordan M. Barry, Lily L. Batchelder, John R. Brooks, Samuel D. Brunson, J. Clifton Fleming, David Gamage, Ari D. Glogower, Jacob Goldin, Andrew J. Haile, David Herzig, Hayes Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary D. Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard, Orly Mazur, Susan C. Morse, Richard D. Pomp, James R. Repetti, Julie Roin, Daniel Schaffa, Erin A. Scharff, Daniel Shaviro, Jay A. Soled, Sloan G. Speck, Kirk J. Stark, John A. Swain, Adam B. Thimmesch, Manoj Viswanathan, Edward A. Zelinsky and Eric M. Zolt
University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Ernst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, University of California Hastings College of the Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 341 (94,066)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

10.

Inequality in America: Challenges for Tax and Spending Policies

66 Tax Law Review 1101 (2013), UCLA School of Law, Law-Econ Research Paper No. 14-02
Number of pages: 54 Posted: 28 Jan 2014
Eric M. Zolt
University of California, Los Angeles (UCLA) - School of Law
Downloads 320 (100,943)

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Fiscal redistribution, taxation, government expenditures, public social spending, inequality, and fiscal contract

11.

Tax Deductions for Charitable Contributions: Domestic Activities, Foreign Activities or None of the Above

Hastings Law Journal, Vol. 63, pp. 361-410, 2012, UCLA School of Law, Law-Econ Research Paper No. 12-02
Number of pages: 50 Posted: 04 Jan 2012
Eric M. Zolt
University of California, Los Angeles (UCLA) - School of Law
Downloads 219 (149,366)

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tax reform, charitable contributions, for-profit charities, tax-exempt organizations, foreign assistance

12.

Taxation and Inequality in Canada and the United States: Two Stories or One?

52 Osgoode Hall Law Journal 401 (2015), UCLA School of Law, Law-Econ Research Paper No. 15-15, Rotman School of Management Working Paper No. 2652902
Number of pages: 28 Posted: 30 Aug 2015
Richard M. Bird and Eric M. Zolt
University of Toronto - Joseph L. Rotman School of Management and University of California, Los Angeles (UCLA) - School of Law
Downloads 209 (155,975)

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income inequality, taxation, tax systems in Canada and the U.S., tax policies

13.

The Effect of Rising Income Inequality on Taxation and Public Expenditures: Evidence from U.S. Municipalities and School Districts, 1970-2000

95 The Review of Economics and Statistics 1291 (2013) , UCLA School of Law, Law-Econ Research Paper No. 10-09
Number of pages: 12 Posted: 29 Aug 2010 Last Revised: 08 Nov 2013
Leah Platt Boustan, Fernando V. Ferreira, Hernan Winkler and Eric M. Zolt
University of California, Los Angeles (UCLA) - Department of Economics, University of Pennsylvania - The Wharton School, World Bank and University of California, Los Angeles (UCLA) - School of Law
Downloads 208 (156,732)
Citation 2

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Inequality, collection action, public goods, taxing and spending patterns, local government

14.

Wealth Tax Design: Lessons from Estate Tax Avoidance

UCLA School of Law, Law-Econ Research Paper No. 20-01
Number of pages: 29 Posted: 29 Jan 2020
Jason Oh and Eric M. Zolt
University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 203 (160,353)

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wealth tax, estate tax, estate planning

15.

Wealth Tax Add-Ons: An Alternative to Comprehensive Wealth Taxes

158(12) Tax Notes 1613 (March 19, 2018), UCLA School of Law, Law-Econ Research Paper No. 18-03
Number of pages: 16 Posted: 24 Apr 2018
Jason Oh and Eric M. Zolt
University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 182 (177,136)

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Comprehensive wealth taxes, wealth tax add-ons, distribution of wealth, wealth tax bases, tax systems, tax reform

16.

Tax Reform: Reduce the Corporate Income Tax Rate and More

Tax Notes, p. 923, August 2011, UCLA School of Law, Law-Econ Research Paper No. 11-13
Number of pages: 6 Posted: 30 Aug 2011
Eric M. Zolt
University of California, Los Angeles (UCLA) - School of Law
Downloads 174 (184,338)

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tax reform, corporate income tax rates, business tax reform

17.

Taxation, Inequality and Fiscal Contracting in the Americas

UCLA School of Law, Law-Econ Research Paper No. 13-14, Rotman School of Management Working Paper No. 2321868
Number of pages: 38 Posted: 13 Sep 2013
Richard M. Bird and Eric M. Zolt
University of Toronto - Joseph L. Rotman School of Management and University of California, Los Angeles (UCLA) - School of Law
Downloads 171 (187,055)

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Fiscal redistribution, taxation, inequality, fiscal contract, Latin America, United States

18.

Inequality, Collective Action, and Taxing and Spending Patterns of State and Local Governments

Tax Law Review, Vol. 62, No. 04, 2009, UCLA School of Law, Law-Econ Research Paper No. 10-03
Number of pages: 61 Posted: 04 Feb 2010
Eric M. Zolt
University of California, Los Angeles (UCLA) - School of Law
Downloads 158 (200,219)

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inequality and taxation, inequality and local governments

19.

Tax Reform and the American Middle Class

40 Pepperdine Law Review 1209 (2013), UCLA School of Law, Law-Econ Research Paper No. 13-13
Number of pages: 27 Posted: 05 Sep 2013
Kirk J. Stark and Eric M. Zolt
University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 155 (203,482)
Citation 2

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federal tax reform, middle class tax burdens, middle class decline, economic mobility, income distributions, tax reform proposals

20.

Fiscal Contracting in Latin America

World Development, Vol. 67, pp. 323, 2015, UCLA School of Law, Law-Econ Research Paper No. 14-13, Rotman School of Management Working Paper No. 2496576
Number of pages: 13 Posted: 17 Sep 2014 Last Revised: 20 Mar 2015
Richard M. Bird and Eric M. Zolt
University of Toronto - Joseph L. Rotman School of Management and University of California, Los Angeles (UCLA) - School of Law
Downloads 150 (209,040)
Citation 1

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Fiscal redistribution, taxation, inequality, fiscal contracting, middle class, Latin America

21.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Leandra Lederman, Susan C. Morse, Stephen E. Shay, Clint Wallace, Reuven S. Avi-Yonah, Lily L. Batchelder, Jeremy Bearer-Friend, Joshua D. Blank, Leslie Book, Bryan Camp, Noel B. Cunningham, Victor Fleischer, J. Clifton Fleming, Keith Fogg, David Gamage, Ari D. Glogower, Mitchell Kane, Ariel Jurow Kleiman, Edward D. Kleinbard, Rebecca M. Kysar, Zachary D. Liscow, Ruth Mason, Omri Y. Marian, Robert J. Peroni, Darien Shanske, Daniel Shaviro, John P. Steines, Bret Wells and Eric M. Zolt
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Harvard Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University (NYU), University of San Diego School of Law, University of Southern California Gould School of Law, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 71 (348,379)

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

22.

Income Inequality and Local Government in the United States, 1970-2000

NBER Working Paper No. w16299
Number of pages: 35 Posted: 24 Aug 2010
Leah Platt Boustan, Fernando V. Ferreira, Hernan Winkler and Eric M. Zolt
University of California, Los Angeles (UCLA) - Department of Economics, University of Pennsylvania - The Wharton School, World Bank and University of California, Los Angeles (UCLA) - School of Law
Downloads 55 (396,554)

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