David S. Miller

Proskauer Rose LLP

Partner

Eleven Times Square

New York, NY 10036-8299

United States

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 80

SSRN RANKINGS

Top 80

in Total Papers Downloads

90,548

CITATIONS
Rank 39,775

SSRN RANKINGS

Top 39,775

in Total Papers Citations

4

Scholarly Papers (22)

1.

The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers

Number of pages: 120 Posted: 12 Feb 2011 Last Revised: 23 Apr 2011
David S. Miller and Jean Marie Bertrand
Proskauer Rose LLP and affiliation not provided to SSRN
Downloads 1,809 (5,937)

Abstract:

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hedge funds

2.

Unintended Consequences: How U.S. Tax Law Encourages Investment in Offshore Tax Havens

Number of pages: 71 Posted: 01 Oct 2010 Last Revised: 15 Jan 2011
David S. Miller
Proskauer Rose LLP
Downloads 853 (20,389)
Citation 2

Abstract:

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income tax

3.

Toward an Economic Model for the Taxation of Derivatives and Other Financial Instruments

Harvard Business Law Review Online, Vol. 3, p. 108, 2013
Number of pages: 12 Posted: 15 Mar 2013
David S. Miller
Proskauer Rose LLP
Downloads 176 (138,004)

Abstract:

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mark-to-market, derivatives, financial instruments, taxation

4.
Downloads 172 (155,572)
Citation 1

A Progressive System of Mark-to-Market Taxation

The Shelf Project, Tax Notes, Vol. 121, p. 213, October 13, 2008
Number of pages: 7 Posted: 09 Dec 2009
David S. Miller
Proskauer Rose LLP
Downloads 121 (208,657)
Citation 1

Abstract:

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tax reform,securities

A Progressive System of Mark-to-Market Taxation

Number of pages: 34 Posted: 21 Oct 2010 Last Revised: 12 Nov 2010
David S. Miller
Proskauer Rose LLP
Downloads 51 (352,802)
Citation 1

Abstract:

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5.

Reforming the Taxation of Exempt Organizations and Their Patrons

TAX FORUM No. 652
Number of pages: 88 Posted: 23 Oct 2013 Last Revised: 21 Nov 2013
David S. Miller
Proskauer Rose LLP
Downloads 168 (133,657)

Abstract:

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taxation, tax-exempt

6.

A Summary of the Individual and Corporate Tax Proposals in the Obama Administration's Fiscal Year 2012 Budget

Number of pages: 11 Posted: 23 Feb 2011
David S. Miller and Charles Kaufman
Proskauer Rose LLP and Cadwalader, Wickersham & Taft LLP
Downloads 148 (175,087)

Abstract:

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2012 Greenbook, Fiscal Year 2012 Budget

7.

Distinguishing Risk: The Disparate Tax Treatment of Insurance and Financial Contracts in a Converging Marketplace

Tax Lawyer, No. 2, Winter 2002
Number of pages: 104 Posted: 15 May 2002 Last Revised: 04 Jan 2011
David S. Miller
Proskauer Rose LLP
Downloads 131 (159,659)
Citation 1

Abstract:

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8.

Fixing 501(c)(4): Recalibrating the Tax Subsidy for Lobbying and Political Activity

Number of pages: 28 Posted: 07 Jun 2013
David S. Miller
Proskauer Rose LLP
Downloads 116 (200,291)

Abstract:

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9.

How Mark-to-Market Taxation Can Lower the Corporate Tax Rate and Reduce Income Inequality

Number of pages: 20 Posted: 01 Jan 2015 Last Revised: 21 Oct 2015
David S. Miller
Proskauer Rose LLP
Downloads 114 (167,541)

Abstract:

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corporate taxation, income inequality, wealth inequality

10.

Tax Aspects of the 'Gang of Six' Plan to Reduce the Deficit

Posted: 23 Jul 2011
David S. Miller
Proskauer Rose LLP
Downloads 110 (221,477)

Abstract:

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11.

A Summary of the Final FBAR Regulations

Number of pages: 10 Posted: 02 Mar 2011
David S. Miller and Jason D. Schwartz
Proskauer Rose LLP and Cadwalader, Wickersham & Taft LLP
Downloads 38 (372,650)

Abstract:

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FBAR, Foreign Bank and Financial Accounts Report

12.

An Analysis of the Deficit Reduction Commission's Final Report

Number of pages: 23 Posted: 23 Feb 2011
David S. Miller
Proskauer Rose LLP
Downloads 34 (390,288)

Abstract:

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tax reform

13.

A Summary of the Energy Tax Provisions in the Obama Administration's Fiscal Year 2012 Budget

Number of pages: 6 Posted: 23 Feb 2011 Last Revised: 04 Mar 2011
David S. Miller and Jason D. Schwartz
Proskauer Rose LLP and Cadwalader, Wickersham & Taft LLP
Downloads 26 (418,080)

Abstract:

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Energy, Taxes

14.

The Games They Will Play: An Update on the Conference Committee Tax Bill

Number of pages: 30 Posted: 28 Dec 2017 Last Revised: 26 Feb 2018
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Brooklyn Law School, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and University of California Hastings College of the Law
Downloads 0 (39)

Abstract:

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

15.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the New Legislation

Number of pages: 35 Posted: 13 Dec 2017 Last Revised: 20 Feb 2018
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Brooklyn Law School, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and University of California Hastings College of the Law
Downloads 0 (13)

Abstract:

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

16.

Tax Planning Under the Tax Cuts and Jobs Act: Flow-Throughs Are the Answer to Everything

Number of pages: 8 Posted: 16 Nov 2017 Last Revised: 13 Dec 2017
David S. Miller
Proskauer Rose LLP
Downloads 0 (31,533)

Abstract:

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17.

The Tax App: Eliminating Tax Returns Entirely

Number of pages: 5 Posted: 19 Jul 2017
David S. Miller
Proskauer Rose LLP
Downloads 0 (359,538)

Abstract:

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Tax Returns, Tax Simplification

18.

How Donald Trump Can Keep His Campaign Promises, Grow the Economy, Cut Tax Rates, Repatriate Offshore Earnings, Reduce Income Inequality, Keep Jobs in the United States, Reduce the Deficit, and Save the World

Tax Notes, Vol. 155, No. 8, May 2017, Tax Forum Paper No. 680
Number of pages: 45 Posted: 01 Feb 2017 Last Revised: 14 Jul 2017
David S. Miller
Proskauer Rose LLP
Downloads 0 (22,462)

Abstract:

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Tax, Reform

19.

IRS Issues Final and Temporary Debt-Equity Regulations Under Section 385

Number of pages: 15 Posted: 13 Nov 2016
David S. Miller and Janicelynn Asamoto Park
Proskauer Rose LLP and Independent
Downloads 0 (69,834)

Abstract:

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20.

A Comprehensive Mark-to-Market Tax for the 0.1% Wealthiest and Highest-Earning Taxpayers

Number of pages: 30 Posted: 05 Jan 2016 Last Revised: 21 Jan 2016
David S. Miller
Proskauer Rose LLP
Downloads 0 (239,920)

Abstract:

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mark-to-market tax, yield-based tax

21.

New 871(m) Regulations Finalize Dividend Equivalent Payment Withholding Rules for Equity Derivatives

Number of pages: 25 Posted: 04 Oct 2015 Last Revised: 05 Oct 2015
David S. Miller and Jason Schwartz
Proskauer Rose LLP and Cadwalader, Wickersham & Taft LLP
Downloads 0 (205,267)

Abstract:

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22.

Snake in the Box: The Hazards of Implementing Substantive Tax Policy Through 'Anti-Abuse' Rules

Tax Notes, October 2, 2000
Posted: 27 Sep 2000
David S. Miller
Proskauer Rose LLP

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