1 Washington Park
Newark, NJ 07901-1825
United States
Rutgers University
SSRN RANKINGS
in Total Papers Downloads
Tax, Estate Planning, Estate Tax, Income Tax, Basis
Deference, Premium Financing, Tax Basis Identification
amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair
Income taxation, fringe benefits, tax policy
Tax
Marital deduction, estate tax
gift tax, GRAT, Qprt, 2036, retained interest, integrity of the tax based, enforcement, tax gap
Taxation, tax return preparers, tax software, tax compliance, behavioral law and economics, tax policy
business entertainment deduction
Tax Gap, Income Tax
Taxation, estate tax, tax policy, step-up in basis, section 1014
Tax Shelter, Attorney Malpractice, Accountant Malpractice
Tax Return Preparation, Audit Risk
estate tax, estate tax exemption
Tax Gap, Automobiles
tax policy, automation, technology, taxation, income tax, capital gains tax
Tax, taxation, tax policy, artificial intelligence, machine learning, valuation, wealth tax, tax administration, tax compliance
gift tax, penalty
Taxation, Tax Policy, Carryover Basis
tax, taxation, public, policy, law, sales, use, state, export, multistate, amicus brief, Supreme Court, jurisprudence, stream of export, constitutional, constitution, commerce, due process, import-export, interstate, clause, stare decisis
gift tax, gifts, tax returns, closely held business interests, small business, tax compliance
Estate Tax, Automation
Tax Compliance
Tax Abuse
Taxation, Initiative, Voter
Estate Tax, Substance Over Form
Nonresident aliens, 2104, estate tax
Tax, Tax Basis, Estate Tax
Tax, Investment Expense
Drought, taxation
