Gregg D. Polsky

University of Georgia School of Law

Francis Shackelford Professor of Taxation

225 Herty Drive

Athens, GA 30602

United States

  • University of Georgia School of Law

SCHOLARLY PAPERS

40

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21,811

TOTAL CITATIONS
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Top 29,480

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26

Scholarly Papers (40)

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1.

Acqui-Hiring

Duke Law Journal, Vol. 63, p. 281, 2013, UNC Legal Studies Research Paper No. 2040924
Number of pages: 66 Posted: 16 Apr 2012 Last Revised: 30 Oct 2013
John F. Coyle and Gregg D. Polsky
University of North Carolina School of Law and University of Georgia School of Law
Downloads 5,400 (3,478)
Citation 8

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start up companies, venture capital, acqhiring, acquire to hire, noncompetition, employment contract, silicon valley, social norms

2.

Private Equity Management Fee Conversions

Downloads 3,343 ( 7,742)

Private Equity Management Fee Conversions

FSU College of Law, Public Law Research Paper No. 337, FSU College of Law, Law, Business & Economics Paper No. 08-18
Number of pages: 43 Posted: 06 Nov 2008 Last Revised: 14 Jan 2012
Gregg D. Polsky
University of Georgia School of Law
Downloads 3,343 (7,599)

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fee waiver, fee waivers, management fee waivers, private equity management fee waivers

Private Equity Management Fee Conversions

Tax Notes, Vol. 122, No. 7, 2009
Posted: 13 Feb 2009 Last Revised: 14 Jan 2012
Gregg D. Polsky
University of Georgia School of Law

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fee waivers, fee waiver, fee conversion, fee conversions, private equity, private equity management fees, private equity management fee waiver

3.

A Compendium of Private Equity Tax Games

UNC Legal Studies Research Paper No. 2524593
Number of pages: 18 Posted: 16 Nov 2014
Gregg D. Polsky
University of Georgia School of Law
Downloads 3,138 (8,580)

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tax, private equity, carried interest, management fee waiver, monitoring fees, management fee offset

4.

The Up-C Revolution

University of Georgia School of Law Legal Studies Research Paper No. 2016-40
Number of pages: 38 Posted: 15 Oct 2016 Last Revised: 13 Nov 2016
Gregg D. Polsky and Adam H. Rosenzweig
University of Georgia School of Law and Washington University in St. Louis - School of Law
Downloads 815 (65,329)
Citation 4

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Up-C structure, initial public offering, tax receivables agreement, IPO, TRA, stepped up basis, choice of entity

5.

Explaining Choice-of-Entity Decisions by Silicon Valley Start-Ups

University of Georgia School of Law Legal Studies Research Paper No. 2018-11
Number of pages: 46 Posted: 01 Mar 2018 Last Revised: 15 Feb 2019
Gregg D. Polsky
University of Georgia School of Law
Downloads 693 (80,734)

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6.

High Volatility, Negative Correlation, Roth IRA Conversions, and the Codified Economic Substance Doctrine

UNC Legal Studies Research Paper No. 1717019
Number of pages: 9 Posted: 30 Nov 2010
Gregg D. Polsky
University of Georgia School of Law
Downloads 629 (91,620)

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7.

Taxing Punitive Damages

Virginia Law Review, Vol. 96, No. 6, 2010
Number of pages: 66 Posted: 19 Jun 2009 Last Revised: 27 Sep 2010
Gregg D. Polsky and Dan Markel
University of Georgia School of Law and Florida State University College of Law (Deceased)
Downloads 524 (115,103)

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punitive damages, tax, torts, dispute resolution

8.

Taxing Buybacks

38 Yale Journal on Regulation 246 (2021), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 924
Number of pages: 66 Posted: 18 Feb 2021 Last Revised: 25 Oct 2024
Daniel J. Hemel and Gregg D. Polsky
New York University School of Law and University of Georgia School of Law
Downloads 493 (123,883)

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buybacks, share repurchases, capital gains, dividends, tax law, tax policy

9.

Reforming the Taxation of Deferred Compensation

North Carolina Law Review, Forthcoming, Georgetown Law and Economics Research Paper No. 913055, Minnesota Legal Studies Research Paper No. 06-29
Number of pages: 66 Posted: 30 Jun 2006
Ethan Yale and Gregg D. Polsky
University of Virginia School of Law and University of Georgia School of Law
Downloads 407 (155,409)

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taxes, executive compensation, corporate governance

10.

Equalizing the Tax Treatment of Stock Buybacks and Dividends

U of Chicago, Public Law Working Paper No. 771, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 928, University of Georgia School of Law Legal Studies Research Paper No. 2021-17
Number of pages: 9 Posted: 19 Apr 2021 Last Revised: 24 Oct 2024
Daniel J. Hemel and Gregg D. Polsky
New York University School of Law and University of Georgia School of Law
Downloads 391 (162,514)

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buybacks, share repurchases, capital gains, dividends, tax law, tax policy

11.

A Critical Evaluation of the Qualified Small Business Stock Exclusion

Vol. 42, No. 3 (2023) , University of Georgia School of Law Legal Studies Research Paper No. 2023-09
Number of pages: 49 Posted: 13 May 2023 Last Revised: 02 Aug 2023
Gregg D. Polsky and Ethan Yale
University of Georgia School of Law and University of Virginia School of Law
Downloads 360 (178,169)

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federal income tax, capital gains, qualified small business stock, venture capital, carried interest

12.

Deterring Tax-Driven Partnership Allocations

FSU College of Law, Public Law Research Paper No. 436, FSU College of Law, Law, Business & Economics Paper No. 10-3
Number of pages: 28 Posted: 22 Mar 2010 Last Revised: 24 Apr 2010
Gregg D. Polsky
University of Georgia School of Law
Downloads 340 (189,697)

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13.

Does Tax Matter? Evidence on Executive Compensation after 162(M)'s Repeal

Stanford Journal of Law, Business, and Finance, Forthcoming
Number of pages: 39 Posted: 04 Feb 2021
Brian D. Galle, Andrew Lund and Gregg D. Polsky
Georgetown University Law Center, Villanova University School of Law and University of Georgia School of Law
Downloads 330 (195,857)
Citation 2

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executive compensation, corporate tax, 162(m), inequality, pay for performance

14.

Private Equity Monitoring Fees as Disguised Dividends: Collateral Impact

Tax Notes, Vol. 143, No. 1053, 2014, UNC Legal Studies Research Paper No. 2461733
Number of pages: 5 Posted: 04 Jul 2014
Gregg D. Polsky
University of Georgia School of Law
Downloads 311 (208,777)

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tax, private equity, monitoring fees, disguised dividends, Sun Capital

15.

The Diminishing Returns of Incentive Pay in Executive Compensation Contracts

Notre Dame Law Review, Forthcoming, UNC Legal Studies Research Paper No. 1838387
Number of pages: 55 Posted: 13 May 2011
Andrew Lund and Gregg D. Polsky
Villanova University School of Law and University of Georgia School of Law
Downloads 280 (233,233)

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incentive pay, executive compensation, stock options, agency costs, managerial labor market, pay for performance

16.

Examining the Tax Advantage of Founders' Stock

Iowa Law Review, Forthcoming, UNC Legal Studies Research Paper No. 1997179
Number of pages: 78 Posted: 02 Feb 2012
Gregg D. Polsky and Brant J. Hellwig
University of Georgia School of Law and Washington and Lee University - School of Law
Downloads 279 (234,060)
Citation 1

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founders' stock, stock options, joint tax perspective, net operating losses, equity compensation, venture capital, startup companies

17.

Fixing Section 409A: Legislative and Administrative Options

Villanova Law Review, Forthcoming, UNC Legal Studies Research Paper No. 1996746
Number of pages: 15 Posted: 02 Feb 2012
Gregg D. Polsky
University of Georgia School of Law
Downloads 260 (251,553)

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taxation, deferred compensation, nonqualified deferred compensation, section 409A, constructive receipt, economic benefit doctrine, rabbi trusts, deferral

18.

Employment Discrimination Remedies and Tax Gross Ups

Number of pages: 43 Posted: 03 May 2004
Gregg D. Polsky and Stephen F. Befort
University of Georgia School of Law and University of Minnesota Law School
Downloads 259 (252,520)

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19.

Regulating 527 Organizations

George Washington Law Review, Forthcoming, Minnesota Legal Studies Research Paper No. 05-21
Number of pages: 36 Posted: 17 Jun 2005
Gregg D. Polsky and Guy-Uriel E. Charles
University of Georgia School of Law and Harvard University - Harvard Law School
Downloads 249 (262,723)

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527 organizations, FEC, Buckley, MCFL

20.

There's a Problem With Buybacks, But It's Not What Senators Think

Tax Notes, February 18, 2019, Volume 162, Number 7, p. 765, University of Georgia School of Law Legal Studies Research Paper No. 2019-20, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 881
Number of pages: 7 Posted: 29 May 2019 Last Revised: 10 Oct 2024
Daniel J. Hemel and Gregg D. Polsky
New York University School of Law and University of Georgia School of Law
Downloads 240 (272,404)

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buybacks, redemptions, share repurchases, corporate tax, corporate distributions, dividends

21.

A Tax Lawyer's Perspective on Section 527 Organizations

Cardozo Law Review, February 2007, Minnesota Legal Studies Research Paper No. 06-49
Number of pages: 14 Posted: 24 Sep 2006
Gregg D. Polsky
University of Georgia School of Law
Downloads 236 (276,884)

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22.

The Contingent Attorney's Fee Tax Trap: Ethical, Fiduciary Duty, and Malpractice Implications

Number of pages: 23 Posted: 12 Nov 2003
Gregg D. Polsky
University of Georgia School of Law
Downloads 232 (281,665)

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23.

Can Treasury Overrule the Supreme Court?

Number of pages: 65 Posted: 20 Oct 2003
Gregg D. Polsky
University of Georgia School of Law
Downloads 228 (286,411)
Citation 7

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24.

Controlling Executive Compensation through the Tax Code

Washington and Lee Law Review, Vol. 64, No. 3, Summer 2007, FSU College of Law, Public Law Research Paper No. 291, FSU College of Law, Law and Economics Paper No. 07-26
Number of pages: 50 Posted: 15 Nov 2007
Gregg D. Polsky
University of Georgia School of Law
Downloads 220 (296,419)
Citation 1

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25.

Taxing Structured Settlements

Boston College Law Review, Forthcoming, FSU College of Law, Public Law Research Paper No. 373
Number of pages: 50 Posted: 21 May 2009 Last Revised: 23 Sep 2009
Gregg D. Polsky and Brant J. Hellwig
University of Georgia School of Law and Washington and Lee University - School of Law
Downloads 216 (301,710)

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26.

Taxing the Promise to Pay

Number of pages: 60 Posted: 02 Apr 2005
Brant J. Hellwig and Gregg D. Polsky
Washington and Lee University - School of Law and University of Georgia School of Law
Downloads 216 (301,710)

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27.

The End of Cash, the Income Tax, and the Next 100 Years

Florida State University Law Review, Vol. 41, 2013, FSU College of Law, Public Law Research Paper No. 676, UNC Legal Studies Research Paper No. 2401636, FSU College of Law, Law, Business & Economics Paper
Number of pages: 14 Posted: 27 Feb 2014
Jeffrey H. Kahn and Gregg D. Polsky
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and University of Georgia School of Law
Downloads 190 (340,078)

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tax gap, income tax, consumption tax, cash, cashless

28.

Must Contingent Fee Lawyers Capitalize Litigation Costs?

Tax Notes, Vol. 141, No. 295, 2013, UNC Legal Studies Research Paper No. 2345314
Number of pages: 12 Posted: 26 Oct 2013
Gregg D. Polsky and R. Crawford
University of Georgia School of Law and Robinson, Bradshaw & Hinson, P.A.
Downloads 189 (341,721)

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litigation costs, capitalization, Boccardo, INDOPCO regulations

29.

Taxing Litigation: Federal Tax Concerns of Personal Injury Plaintiffs and Their Lawyers

22 Florida Tax Review 120 (2018)
Number of pages: 60 Posted: 06 Jan 2020
Gregg D. Polsky
University of Georgia School of Law
Downloads 184 (350,328)

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Federal income tax, personal injury damages, personal injury settlements, trial lawyers, structured settlements, contingent attorney fees

30.

Taxing Residential Solar

Tax Law Review, Vol 74, Forthcoming, Virginia Public Law and Legal Theory Research Paper No. 2019-58, Virginia Law and Economics Research Paper No. 2019-19, University of Georgia School of Law Legal Studies Research Paper No. 2019-30
Number of pages: 64 Posted: 15 Oct 2019 Last Revised: 02 Nov 2019
Ethan Yale and Gregg D. Polsky
University of Virginia School of Law and University of Georgia School of Law
Downloads 183 (352,072)

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tax law, tax policy, solar, solar energy, environmental law, residential solar

31.

The Problem of Abusive Related-Partner Allocations

Florida Tax Review, Vol. 16, No. 479, 2014, UNC Legal Studies Research Paper No. 2526464
Number of pages: 40 Posted: 19 Nov 2014
Emily Cauble and Gregg D. Polsky
University of Wisconsin Law School and University of Georgia School of Law
Downloads 173 (369,904)

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partnership tax, related partners, allocations, substantial economic effect, anti-abuse rule, blockers

32.

Comments on the Proposed Regulations on Disguised Payments for Services

UNC Legal Studies Research Paper No. 2690905
Number of pages: 13 Posted: 16 Nov 2015
Gregg D. Polsky
University of Georgia School of Law
Downloads 151 (415,736)

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management fee waivers, private equity tax

33.

Revisiting the Taxation of Punitive Damages

Virginia Law Review In Brief, Vol. 97, pp. 73-82, 2011, FSU College of Law, Public Law Research Paper No. 510, UNC Legal Studies Research Paper No. 1885722
Number of pages: 10 Posted: 15 Jul 2011 Last Revised: 10 Sep 2011
Gregg D. Polsky and Dan Markel
University of Georgia School of Law and Florida State University College of Law (Deceased)
Downloads 132 (463,245)
Citation 1

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tax, torts, punitive damages

34.

End Tax Floats by Taxing Receivables or Deferring Payables

Tax Notes, Vol. 129, p. 1243, December, 2010, The Shelf Project
Number of pages: 14 Posted: 30 May 2012
Calvin H. Johnson and Gregg D. Polsky
University of Texas at Austin - School of Law and University of Georgia School of Law
Downloads 129 (471,746)

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35.

Tax Consequences of Distributing Equity Compensation Rights in Divorce

88 Florida Bar Journal 14 (January 2014), UNC Legal Studies Research Paper No. 2382736
Number of pages: 12 Posted: 23 Jan 2014
Gregg D. Polsky, Jeffrey Fisher and Zachary Potter
University of Georgia School of Law, Fisher & Bendeck, P.L. and Fisher & Bendeck, P.L.
Downloads 126 (480,605)

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stock options, restricted stock, divorce, tax, equitable distribution

36.

Reconstructing the Individual Mandate as an Escrow Account

Michigan Law Review First Impressions, Vol. 109, p. 73, March 2010, UNC Legal Studies Research Paper No. 1786627
Number of pages: 5 Posted: 18 Mar 2011
Gregg D. Polsky
University of Georgia School of Law
Downloads 104 (555,630)

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health care, individual mandate

37.

The Impact of the 2017 Tax Act on Certain Personal Injury Plaintiffs

Columbia Journal of Tax Law, Forthcoming, University of Georgia School of Law Legal Studies Research Paper No. 2020-30
Number of pages: 33 Posted: 06 Nov 2020 Last Revised: 19 Mar 2021
Gregg D. Polsky
University of Georgia School of Law
Downloads 93 (598,981)

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federal income tax, personal injury

38.

Close the Yield Exemption Loophole Created by Childs

Tax Notes, Vol. 123, No. 9, pp. 1141-1145, June 1, 2009, The Shelf Project
Number of pages: 6 Posted: 03 Dec 2009
Gregg D. Polsky and Brant J. Hellwig
University of Georgia School of Law and Washington and Lee University - School of Law
Downloads 68 (717,840)
Citation 2

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contractual obligation payment, Section 83

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40.

Taxing Contingent Attorneys' Fees: Many Courts are Getting it Wrong

Posted: 09 Nov 2000
Gregg D. Polsky
University of Georgia School of Law

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Other Papers (1)

Total Downloads: 127
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1.

The Untold Story of Sun Capital: Disguised Dividends

Tax Notes, Vol. 142, No. 556, 2014
Number of pages: 7 Posted: 08 May 2014
Gregg D. Polsky
University of Georgia School of Law
Downloads 127

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private equity, portfolio companies, management fee offsets, disguised dividends, compensatory intent