Samuel C. Thompson, Jr.

Pennsylvania State University, Penn State Law

Professor, Director Center for Study of M&A

Lewis Katz Building

University Park, PA 16802

United States

SCHOLARLY PAPERS

30

DOWNLOADS
Rank 14,158

SSRN RANKINGS

Top 14,158

in Total Papers Downloads

3,375

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (30)

1.

Demystifying the Use of Beta in the Determination of the Cost of Capital and an Illustration of its Use in Lazard's Valuation of Conrail

Journal of Corporation Law, Vol. 25, No. 2, Pp. 241-306, 2000
Number of pages: 66 Posted: 29 May 2000
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 830 (28,283)

Abstract:

Loading...

2.

The Missing Link in Sarbanes-Oxley: Enactment of the 'Change of Control Board' Concept, or Extension of the Audit Committee Provisions to Mergers and Acquisitions

UCLA School of Law, Law-Econ Research Paper No. 07-05
Number of pages: 40 Posted: 20 Apr 2007
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 396 (73,654)

Abstract:

Loading...

Anti-takeover, Audit Committee, Change of Control, Corporate law, Merger and acquisition, Sarbanes-Oxley, Securities regulation

3.

Critique of Williamson's Economic Case for an Efficiencies Defense in Antitrust Merger Analysis: Are Rectangles Really Larger than Triangles?

UCLA School of Law, Law & Econ Research Paper No. 3-15
Number of pages: 69 Posted: 17 Jul 2003
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 323 (92,989)

Abstract:

Loading...

antitrust, mergers, welfare triangle

4.

The Cat-and-Mouse Inversion Game with Burger King

Tax Notes, Vol. 144, No. 11, 2014, Penn State Law Research Paper No. 43-2014
Number of pages: 10 Posted: 12 Oct 2014 Last Revised: 01 Nov 2014
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 295 (102,724)

Abstract:

Loading...

5.

Change of Control Board: Federal Preemption of the Law Governing a Target's Directors

Mississippi Law Journal, Vol. 70, P. 35, Fall 2000
Number of pages: 114 Posted: 27 Aug 2001
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 287 (105,850)

Abstract:

Loading...

Change of Control Special Committee: Breathing Life into CNX

Delaware Journal of Corporate Law (DJCL), Forthcoming, The Pennsylvania State University Legal Studies Research Paper No. 12-2011
Number of pages: 23 Posted: 20 Apr 2011 Last Revised: 12 Sep 2011
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 180 (167,189)

Abstract:

Loading...

Change of Control Special Committee: Breathing Life into CNX

Delaware Journal of Corporate Law (DJCL), Vol. 36, No. 3, 2011
Number of pages: 28 Posted: 03 May 2012
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 21 (533,838)

Abstract:

Loading...

Delaware, Journal, Corporate, Law, CNX, Director, Change, Control, Committee, Board, Members

7.

New Inversions, the 'Joe Frazier Left Hook,' the IRS Notice, and Pfizer

Tax Notes, 2014, Penn State Law Research Paper No. 37-2014
Number of pages: 12 Posted: 20 Aug 2014 Last Revised: 08 Oct 2014
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 143 (203,256)

Abstract:

Loading...

Inversions, corporate tax, international tax, mergers and acquisitions

8.

Coming in from the 'Cold': The Case for Esd Codification

Tax Notes, Vol. 99, No. 8, May 26, 2003
Number of pages: 6 Posted: 16 Jun 2003
Samuel C. Thompson, Jr. and Robert Allen Clary
Pennsylvania State University, Penn State Law and affiliation not provided to SSRN
Downloads 131 (218,131)

Abstract:

Loading...

Economic Substance Doctrine (ESD), ESD codification, tax shelter abuse

9.

The Missing Ingredient in the Budget Debate: Phasing Out Social Security and Medicare for High Income Retirees

The Pennsylvania State University Legal Studies Research Paper No. 11-2011
Number of pages: 35 Posted: 27 May 2011 Last Revised: 04 Jun 2011
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 105 (256,515)
Citation 1

Abstract:

Loading...

10.

The Grover Pledgers: Governor Romney and Congressman Ryan - An Excerpt from the Book: The Obama vs. Romney Debate on Economic Growth: A Citizen’s Guide to the Issues

S. Thompson, The Obama vs. Romney Debate on Economic Growth: A Citizen’s Guide to the Issues, September 2012
Number of pages: 4 Posted: 14 Aug 2012
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 94 (276,096)

Abstract:

Loading...

tax policy, class war, Grover Norquist, Buffett, Taxpayer Protection Pledge

11.

The Romney-Ryan Position on Medicare and Their 500 and 700 Billion Dollar Claim Re Obamacare: An Excerpt from the Book: The Obama vs. Romney Debate on Economic Growth: A Citizen’s Guide to the Issues

The Obama vs. Romney Debate on Economic Growth: A Citizen’s Guide to the Issues, IUniverse, 2012 Forthcoming
Number of pages: 7 Posted: 16 Aug 2012 Last Revised: 18 Aug 2012
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 84 (298,542)

Abstract:

Loading...

Medicare, Obamacare, Romney, Ryan Budget Proposal

12.

Tax Reform: Taxing Trump and Curry Under the Republican Plan

Tax Notes, Vol. 157, November 2017
Number of pages: 6 Posted: 06 Dec 2017
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 70 (329,463)

Abstract:

Loading...

Pass Through Income, Flow Through Entities

13.

How Should Congress React to Bush's Tax Proposals?

Tax Notes, Vol. 114, p. 1233, March 26, 2007, UCLA School of Law, Law-Econ Research Paper No. 07-03
Number of pages: 17 Posted: 06 Apr 2007
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 61 (353,905)

Abstract:

Loading...

President Bush's February 2007 tax proposals, proposed rate structures for taxpayers

14.

Obama/Romney Tax Proposals and Economic Growth

Tax Notes, October 2012
Number of pages: 9 Posted: 05 Nov 2012
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 60 (356,789)

Abstract:

Loading...

15.

Beyond the 'Buffett Rule' Making the Income Tax More Progressive

Tax Notes, p. 705, November 2011
Number of pages: 12 Posted: 24 Aug 2012
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 49 (391,850)

Abstract:

Loading...

Abstract:

Loading...

17.

The Curry/Trump Split in Tax Reform

Number of pages: 2 Posted: 05 Feb 2018
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 38 (432,784)

Abstract:

Loading...

tax reform, tax of pass through income

18.

Tax Reform: If Territoriality, then BAT Lite, the Child of the Rejected DBCFT

156 Tax Notes 893 (Aug. 14, 2017), 154 Tax Notes 473 (April 24, 2017), 154 Tax Notes 1153 (Feb. 27, 2017)
Number of pages: 17 Posted: 07 Dec 2017
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 33 (453,767)

Abstract:

Loading...

Border Adjustment Tax, International Tax, Territoriality, Base Erosion

19.

An Imputation System for Taxing Foreign-Source Income

Tax Notes, Vol. 130, p. 491, January 2011, Tax Notes International, Vol. 61, p. 639, February 2011
Number of pages: 12 Posted: 24 Aug 2012
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 29 (472,535)

Abstract:

Loading...

20.

Does the Party of the President Make a Difference in the Performance of the Economy? An Excerpt from the Book: The Obama vs. Romney Debate on Economic Growth: A Citizen’s Guide to the Issues

iUniverse, September 2012
Number of pages: 3 Posted: 17 Aug 2012
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 26 (488,087)

Abstract:

Loading...

21.

Tax Reform: Territoriality Breeds De Facto Inverters, Trump's Proposal to End Deferral, and Logic Says Yes to Imputation

149 Tax Notes 1403 (Dec. 14, 2015), 149 Tax Notes 157 (Oct. 5, 2015), 143 Tax Notes 579 (May 5, 2014)
Number of pages: 15 Posted: 08 Dec 2017
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 24 (499,207)

Abstract:

Loading...

Tax Reform, International Tax, Territoriality, Deferral, Imputation

22.

Logic Says No to Options Y, Z, and C, But Yes to Imputation

Tax Notes, May 5, 2014, Penn State Law Research Paper No. 38-2014
Number of pages: 10 Posted: 20 Aug 2014 Last Revised: 09 Apr 2015
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 20 (522,267)

Abstract:

Loading...

tax, corporate tax, international tax, territorial system, imputation system, deferral system

23.
Downloads 19 (528,187)

Abstract:

Loading...

24.

Legislative and Administrative Proposals Re Inversions - Letter to the Honorable Jacob J. Lew, Mark Mazur, Danielle Rolfes, William Wilkins and Robert Stack

Number of pages: 8 Posted: 15 Oct 2014
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 18 (534,033)

Abstract:

Loading...

25.

Economic Substance, Inversions, and the Bush-Kerry International Tax Reform Debate

Tax Notes, Vol. 103, No. 11, June 14, 2004
Posted: 11 Jun 2004
Samuel C. Thompson, Jr. and Robert Allen Clary
Pennsylvania State University, Penn State Law and affiliation not provided to SSRN

Abstract:

Loading...

26.

U.S. Investment Tax Credit: Alternative to the President's Flawed Dividend Plan, Financed by Eti Repeal

Tax Notes International, p. 1127, March 2003
Posted: 11 Apr 2003
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law

Abstract:

Loading...

27.

An Alternative to the Flawed Bush Dividend Plan, Financed by Eti Repeal

Tax Notes, Vol. 99, No. 1, April 7, 2003
Posted: 03 Apr 2003
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law

Abstract:

Loading...

28.

President's Dividends Plan Undertaxes High-Income Taxpayers

Tax Notes, Vol. 98, No. 3, January 20, 2003
Posted: 18 Jan 2003
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law

Abstract:

Loading...

29.

The Non-Wimpy Grassley/Baucus Inversion Bill

Tax Notes, Vol. 95, No. 10, June 3, 2002
Posted: 01 Jun 2002
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law

Abstract:

Loading...

30.

Section 367: A 'Wimp' for Inversions and a 'Bully' for Real Cross-Border Acquisitions

Tax Notes, Vol. 94, No. 11, March 18, 2002
Posted: 15 Mar 2002
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law

Abstract:

Loading...

Other Papers (2)

Total Downloads: 16
1.

Answering Kleinbard, Taylor, and Avi-Yonah: The Treasury Clearly Has Authority Under Section 385 to Address Inversions and It Should Use It

A letter to the Editor of Tax Notes, which is based on this document, will appear in Tax Notes Magazine on Monday, August 18, 2014
Number of pages: 6 Posted: 20 Aug 2014
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 15

Abstract:

Loading...

Corporate Tax, International Tax, Inversions, Mergers and Acquisitions

2.

Destination-Basis, No; Trump Imputation, Yes

Tax Notes, 2017
Number of pages: 1 Posted: 12 May 2017
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Downloads 1

Abstract:

Loading...

International Tax, Border Adjustment Tax, DBCFT, Destination Basis Tax, Deferral