Ajay K. Mehrotra

American Bar Foundation

Executive Director/Research Professor

750 N. Lake Shore Drive

Chicago, IL 60611

United States

Northwestern Pritzker School of Law

Professor of Law

375 E. Chicago Ave

Chicago, IL 60611

United States

  • American Bar Foundation

  • Northwestern Pritzker School of Law

SCHOLARLY PAPERS

29

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Scholarly Papers (29)

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1.

The Thunder of History: The Origins and Development of the New Fiscal Sociology

THE NEW FISCAL SOCIOLOGY: TAXATION IN COMPARATIVE AND HISTORICAL PERSPECTIVE, Isaac William Martin, Ajay K. Mehrotra, Monica Prasad, eds., New York: Cambridge University Press, 2009, Indiana Legal Studies Research Paper No. 147
Number of pages: 29 Posted: 26 Aug 2009 Last Revised: 09 Jul 2013
Isaac William Martin, Ajay K. Mehrotra and Monica Prasad
University of California, San Diego (UCSD), American Bar Foundation and Northwestern University
Downloads 730 (41,730)
Citation 2

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fiscal sociology, tax institutions, comparative political economy, historical political economy, tax law

2.

From International Treaties to Internet Norms: The Evolution of International Trademark Disputes in the Internet Age

Number of pages: 44 Posted: 07 Feb 2001
Marcelo Halpern and Ajay K. Mehrotra
Gordon & Glickson LLC and American Bar Foundation
Downloads 712 (43,129)

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Intellectual Property, Internet, International Law, Legal Theory

3.

Envisioning the Modern American Fiscal State: Progressive-Era Economists and the Intellectual Foundations of the U.S. Income Tax

UCLA Law Review, Vol. 52, p. 1793, 2005, Indiana Legal Studies Research Paper No. 30
Number of pages: 75 Posted: 02 Aug 2005 Last Revised: 13 Jun 2013
Ajay K. Mehrotra
American Bar Foundation
Downloads 473 (72,696)

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American history, tax policy, history of economic thought

4.

The Story of the Corporate Reorganization Provisions: From 'Purely Paper' to Corporate Welfare

BUSINESS TAX STORIES, Foundation Press, 2005, IU Law-Bloomington Research Paper No. 21
Number of pages: 62 Posted: 28 Mar 2005 Last Revised: 13 Jun 2013
Ajay K. Mehrotra
American Bar Foundation
Downloads 260 (141,790)

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tax policy, tax history, corporate tax

5.

Edwin R.A. Seligman and the Beginnings of the U.S. Income Tax

Tax Notes, p. 933, November 14, 2005, Indiana Legal Studies Research Paper No. 56
Number of pages: 19 Posted: 17 Aug 2006 Last Revised: 20 Jun 2013
Ajay K. Mehrotra
American Bar Foundation
Downloads 246 (149,841)

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Tax policy, U.S. history, history of economic thought, history of legal thought

6.

Mergers, Taxes, and Historical Materialism

Indiana Law Journal, Vol. 83, p. 881, 2008
Number of pages: 75 Posted: 18 Jul 2008
Ajay K. Mehrotra
American Bar Foundation
Downloads 238 (154,629)
Citation 1

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tax policy, U.S. political history, tax history, corporate tax law

7.

Fiscal Forearms: Taxation as the Lifeblood of the Modern Liberal State

The Many Hands of the State: Theorizing the Complexities of Political Authority and Social Control, eds. Kimberly Morgan and Ann Orloff (New York: Cambridge University Press, 2017), Northwestern Public Law Research Paper 17-34
Number of pages: 31 Posted: 27 Dec 2017 Last Revised: 15 May 2018
Ajay K. Mehrotra
American Bar Foundation
Downloads 234 (157,166)

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Taxation, citizenship, fiscal history, US tax policy, political institutions

8.

Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877-1929

Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877-1929 (New York: Cambridge University Press, 2013), Indiana Legal Studies Research Paper No. 267
Number of pages: 47 Posted: 07 Sep 2013 Last Revised: 04 Mar 2017
Ajay K. Mehrotra
American Bar Foundation
Downloads 234 (157,166)

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American legal history, tax policy, U.S. fiscal history

9.

Charles A. Beard & The Columbia School of Political Economy: Revisiting the Intellectual Roots of the Beardian Thesis

29 Constitutional Commentary 475 (2014), Indiana Legal Studies Research Paper No. 296
Number of pages: 37 Posted: 23 Aug 2014
Ajay K. Mehrotra
American Bar Foundation
Downloads 202 (180,663)

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Charles A. Beard, constitutional history, Columbia University, law and political economy, intellectual history, legal history

10.

Reviving Fiscal Citizenship

Michigan Law Review, Forthcoming, Indiana Legal Studies Research Paper No. 308
Number of pages: 33 Posted: 11 Jan 2015
Ajay K. Mehrotra
American Bar Foundation
Downloads 175 (205,309)
Citation 1

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U.S. tax policy, tax law, fiscal citizenship, U.S. tax reform, fiscal history

11.

The Price of Conflict: War, Taxes, and the Politics of Fiscal Citizenship

Michigan Law Review, Vol. 108, pp. 1053-1078, April 2010, Indiana Legal Studies Research Paper No. 161
Number of pages: 27 Posted: 23 Mar 2010 Last Revised: 10 Jul 2013
Ajay K. Mehrotra
American Bar Foundation
Downloads 163 (218,055)

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Tax policy, tax cuts, fiscal policy, war, legal history, political history

12.

'Render Unto Caesar . . .': Religion/Ethics, Expertise, and the Historical Underpinnings of the Modern American Tax System

Loyola University Chicago Law Journal, Vol. 40, 2009, Indiana Legal Studies Research Paper No. 125
Number of pages: 48 Posted: 23 Feb 2009 Last Revised: 01 Jul 2013
Ajay K. Mehrotra
American Bar Foundation
Downloads 160 (221,534)

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Tax policy, U.S. history, history of economic, religious, and legal thought, ethics, expertise, Social Gospel, and Progressive Era economics

13.

A Bridge Between: Law and the New Intellectual Histories of Capitalism

64 Buffalo Law Rev. 1 (2016), American Bar Foundation Research Paper, Northwestern Public Law Research Paper
Number of pages: 23 Posted: 07 Mar 2017
Ajay K. Mehrotra
American Bar Foundation
Downloads 140 (247,198)

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Legal History, U.S. Intellectual History, History of Capitalism, tax policy

14.

From Seligman to Shoup: The Early Columbia School of Taxation and Development

The Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context, eds. W. Elliot Brownlee, Yasunori Fukagai & Eiasku Ide (New York: Cambridge University Press, 2013), Indiana Legal Studies Research Paper No. 207
Number of pages: 42 Posted: 25 Aug 2012 Last Revised: 11 Jul 2013
Ajay K. Mehrotra
American Bar Foundation
Downloads 121 (276,213)

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Carl Shoup, Edwin R. A. Seligman, Robert Murray Haig, tax policy, development, fiscal history, history of U.S. economic thought

15.

'Who Speaks for Tax Equity and Tax Fairness?' The Emergence of the Organized Tax Bar and the Dilemmas of Professional Responsibility

81 Law & Contemporary Problems 203 (2018), Northwestern Public Law Research Paper No. 18-22
Number of pages: 38 Posted: 01 Aug 2018 Last Revised: 21 Aug 2018
Joseph J. Thorndike and Ajay K. Mehrotra
Tax Analysts and American Bar Foundation
Downloads 120 (277,883)

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Tax Policy, Tax Law, Fiscal History, History of American Legal Profession, Tax Professionals

16.

The Curious Beginnings of the Capital Gains Tax Preference

Fordham Law Review, Vol. 84, No. 2517, 2016, American Bar Foundation Research Paper, Northwestern Public Law Research Paper
Number of pages: 21 Posted: 07 Mar 2017
Ajay K. Mehrotra and Julia C. Ott
American Bar Foundation and New School for Social Research
Downloads 116 (284,710)

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U.S. Tax Policy, Legal History, Economic History

17.

The Public Control of Corporate Power: Revisiting the 1909 U.S. Corporate Tax from a Comparative Perspective

Theoretical Inquires in Law, Vol. 11, p. 491, 2010, Indiana Legal Studies Research Paper No. 174
Number of pages: 43 Posted: 13 Jul 2010 Last Revised: 11 Jul 2013
Ajay K. Mehrotra
American Bar Foundation
Downloads 108 (299,313)

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corporate tax history, comparative tax history, comparative business history, Progressive Era, origins of corporate taxation

18.

American Economic Development, Managerial Corporate Capitalism, and the Institutional Foundations of the Modern Income Tax

Law and Contemporary Problems, Vol. 73, 2010, Indiana Legal Studies Research Paper No. 180
Number of pages: 38 Posted: 06 Nov 2010 Last Revised: 11 Jul 2013
Ajay K. Mehrotra
American Bar Foundation
Downloads 106 (303,270)

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U.S. tax history, American economic growth, income tax administration

19.

Why Atlas Hasn't Shrugged: Review Essay

21 Florida Tax Review 655 (2018), Northwestern Law & Econ Research Paper No. 18-19
Number of pages: 32 Posted: 29 Aug 2018 Last Revised: 10 Nov 2018
Ajay K. Mehrotra
American Bar Foundation
Downloads 91 (334,851)

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Tax Law and Policy, Fiscal History, Comparative History, Political Science and Economic Policy

20.

From Programmatic Reform to Social Science Research: The National Tax Association and the Promise and Perils of Disciplinary Encounters

Law & Society Review, Vol. 45, No. 3, pp. 593-630, 2011, Indiana Legal Studies Research Paper No. 1933745
Number of pages: 54 Posted: 30 Sep 2011
Ajay K. Mehrotra and Joseph J. Thorndike
American Bar Foundation and Tax Analysts
Downloads 84 (351,697)

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Tax law, public economics, history of tax policy, interdisciplinary studies

21.

The Promise and Limits of Fundamental Tax Reform: Contrasting the 1986 Tax Reform Act with the 2017 Tax Cuts and Jobs Act

53 UC Davis Law Review Online 93 (2019), Northwestern Public Law Research Paper No. 19-22
Number of pages: 28 Posted: 05 Dec 2019
Ajay K. Mehrotra and Dominic Bayer
American Bar Foundation and Northwestern University
Downloads 77 (370,193)

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Tax Policy, Tax Reform, Legal History, Economic History

22.

'From Contested Concept to Cornerstone of Administrative Practice': Social Learning and the Early History of U.S. Tax Withholding

Columbia Journal of Tax Law, Vol. 7, No. 144, 2016, American Bar Foundation Research Paper, Northwestern Public Law Research Paper
Number of pages: 26 Posted: 07 Mar 2017
Ajay K. Mehrotra
American Bar Foundation
Downloads 65 (405,861)

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U.S. Tax Policy, Legal History

23.

'Life in All Its Fullness' : Cardozo, Fellows, and the Critical Context of Welch v. Helvering

151 Pittsburgh Tax Review 15 (2019), Northwestern Public Law Research Paper No. 19-17
Number of pages: 11 Posted: 21 Sep 2019 Last Revised: 23 Sep 2019
Ajay K. Mehrotra
American Bar Foundation
Downloads 38 (510,974)

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Tax Law, Tax Policy, Law and Feminism, Legal History, Law & LIterature

24.

Corporate Taxation and the Regulation of Early Twentieth-Century American Business

“Corporate Taxation and the Regulation of Early Twentieth-Century American Business” in The Corporation and American Democracy, eds. Naomi Lamoreaux and William Novak (Cambridge, MA: Harvard University Press, 2017).*, UCLA School of Law, Law-Econ Research Paper No. 17-18
Posted: 12 Dec 2017 Last Revised: 03 Jan 2018
Steven A. Bank and Ajay K. Mehrotra
University of California, Los Angeles (UCLA) - School of Law and American Bar Foundation

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Tax Policy, Corporate Taxation, American Legal History, U.S. fiscal history

25.

Lawyers, Guns & Public Monies: The U.S. Treasury, World War One, and the Administration of the Modern Fiscal State

Law & History Review, Vol. 28, No. 1, pp. 173-225, February 2010
Posted: 11 May 2010
Ajay K. Mehrotra
American Bar Foundation

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American legal history, tax policy, World War I, fiscal policy, state-formation

26.

'To Lay and Collect' Governors, Fiscal Federalism, and the Political Economy of Twentieth-Century Tax Policy

A LEGACY OF INNOVATION: GOVERNORS AND PUBLIC POLICY, Ethan G. Sribnick, ed., pp. 48-75, University of Pennsylvania Press, 2008
Posted: 06 Sep 2008
Ajay K. Mehrotra and David Shreve
American Bar Foundation and affiliation not provided to SSRN

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tax policy, U.S. political history, tax history, economic history, fiscal federalism

27.

Forging Fiscal Reform: Constitutional Change, Public Policy, and the Creation of Administrative Capacity in Wisconsin, 1880-1920

Journal of Policy History, Vol. 20, No. 1, pp. 94-112, Winter 2008, Indiana Legal Studies Research Paper No. 111
Posted: 20 Jun 2008
Ajay K. Mehrotra
American Bar Foundation

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U.S. political history, tax history, tax policy

28.

From Berlin to Baltimore: German Historicism and the American Income Tax, 1877-1913

TAXATION, STATE, AND CIVIL SOCIETY IN GERMANY AND THE UNITED STATES FROM THE 18TH TO THE 20TH CENTURY, Alexander Nutzenadel and Christoph Strupp, eds., Nomos, December 2007, Indiana Legal Studies Research Paper No. 98
Posted: 10 Jan 2008 Last Revised: 01 Jul 2013
Ajay K. Mehrotra
American Bar Foundation

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American history, tax policy, comparative tax history, history of economic thought

29.

More Mighty than the Waves of the Sea: Toilers, Tariffs, and the Income Tax Movement, 1880-1913

Labor History, Vol. 45, No. 2, pp. 165-198, May 2004, IU Law-Bloomington Research Paper No. 15
Posted: 25 Aug 2005
Ajay K. Mehrotra
American Bar Foundation

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Legal history, labor history, Gilded Age and Progressive Era, income tax, tax policy

Other Papers (1)

Total Downloads: 91
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1.

Teaching Tax Stories

Journal of Legal Education, Vol. 55, p. 116, 2005, Indiana Legal Studies Research Paper No. 57
Number of pages: 11 Posted: 18 Aug 2006 Last Revised: 20 Jun 2013
Ajay K. Mehrotra
American Bar Foundation
Downloads 91

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Legal education, tax law, legal history