Dennis J. Ventry

University of California, Davis - School of Law

Professor of Law

UC Davis School of Law

400 Mrak Hall Drive

Davis, CA 95616-5201

United States

  • University of California, Davis - School of Law

    • Email
    • Tel: 530-752-4566
SCHOLARLY PAPERS

40

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Scholarly Papers (40)

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1.

State Responses to Federal Tax Reform: Charitable Tax Credits

State Tax Notes, Vol. 159, No. 5, 2018, UCLA School of Law, Law-Econ Research Paper No. 18-02, UC Hastings Research Paper No. 264
Number of pages: 49 Posted: 11 Jan 2018 Last Revised: 02 Jul 2018
Joseph Bankman, David Gamage, Jacob Goldin, Daniel J. Hemel, Darien Shanske, Kirk J. Stark, Dennis J. Ventry and Manoj Viswanathan
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, New York University School of Law, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and UC Law, San Francisco
Downloads 3,449 (5,926)

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2.

The Accidental Deduction: A History and Critique of the Tax Subsidy for Mortgage Interest

Law & Contempary Problems, Vol. 73, p. 233, Winter 2010, UC Davis Legal Studies Research Paper No. 196
Number of pages: 67 Posted: 03 Nov 2009 Last Revised: 18 Mar 2011
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 1,342 (25,983)

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3.

No Income Splitting for Domestic Partners: How the IRS Erred

Tax Notes, pp. 1221-25, March 13, 2006, UCLA School of Law, Law-Econ Research Paper No. 06-13
Number of pages: 5 Posted: 24 Mar 2006
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 1,064 (36,385)

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taxation, domestic partners, income splitting

4.

Whistleblowers and Qui Tam for Tax

Tax Lawyer, Vol. 61, p. 357, 2008
Number of pages: 50 Posted: 15 Oct 2007 Last Revised: 24 Jul 2008
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 959 (42,167)
Citation 1

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Taxation, Tax Policy, Tax Practice, Legal Ethics, Administrative Law

5.

The Collision of Tax and Welfare Politics: the Political History of the Earned Income Tax Credit, 1969-1999

National Tax Journal Vol. 53, No. 2, pp. 983-1026, 2000
Number of pages: 44 Posted: 01 Mar 2007
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 948 (42,857)
Citation 5

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6.

Welfare by Any Other Name: Tax Transfers and the EITC

American University Law Review, Vol. 56, No. 5, 2007, American University, WCL Research Paper No. 08-12
Number of pages: 21 Posted: 20 Jul 2007 Last Revised: 07 Aug 2008
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 761 (57,804)

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tax, tax policy, tax credits, poverty, welfare

7.

Cooperative Tax Regulation

Connecticut Law Review, Vol. 41, No. 2, 2008, American University, WCL Research Paper No. 2008-47, UC Davis Legal Studies Research Paper No. 163
Number of pages: 62 Posted: 05 Mar 2008 Last Revised: 09 Mar 2009
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 715 (62,830)

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8.

Straight Talk About the 'Death' Tax: Politics, Economics, and Morality

Tax Notes, Vol. 89, p. 1159, November 27, 2000
Number of pages: 12 Posted: 27 Nov 2000
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 686 (66,278)

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9.

Lowering the Bar: ABA Formal Opinion 85-352

Tax Notes, Vol. 112, p. 69, July 3, 2006
Number of pages: 13 Posted: 01 Mar 2007
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 685 (66,378)
Citation 1

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10.

Protecting Abusive Tax Avoidance

UC Davis Legal Studies Research Paper No. 143, Tax Notes, Vol. 120, No. p. 857, September 2008
Number of pages: 31 Posted: 30 Jul 2008 Last Revised: 23 Oct 2008
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 679 (67,185)

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Taxation, Tax Policy, Tax Practice, Tax Shelters, Professional Responsibility

11.

Save the Economic Substance Doctrine from Congress

Tax Notes, Vol. 118, No. 14, 2008
Number of pages: 8 Posted: 03 Apr 2008
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 653 (70,548)

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Taxation, Tax Policy, Tax Practice, Tax Shelters

12.

Raising the Ethical Bar for Tax Lawyers: Why We Need Circular 230

Tax Notes, Vol. 11, p. 823, May 15, 2006
Number of pages: 8 Posted: 01 Mar 2007
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 647 (71,431)

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13.

ABA Formal Opinion 346 and a New Statutory Penalty Regime

Tax Notes, Vol. 111, p. 1269, June 12, 2006
Number of pages: 8 Posted: 01 Mar 2007
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 635 (73,162)

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14.

IRS Penalty Report: A Call for Objective Standards

Tax Notes, Vol. 112, p. 1183, September 25, 2006
Number of pages: 10 Posted: 01 Mar 2007
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 611 (76,690)
Citation 1

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15.

Reasonable Basis and Ethical Standards Before 1980

Tax Notes, Vol. 111, p. 1047, May 29, 2006
Number of pages: 9 Posted: 01 Mar 2007
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 588 (80,407)

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16.

Equity vs. Efficiency and the U.S. Tax System in Historical Perspective

TAX JUSTICE: THE ONGOING DEBATE, p. 25, Joseph J. Thorndike & Dennis J. Ventry, Jr., eds., 2002
Number of pages: 46 Posted: 23 Feb 2009
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 573 (83,067)
Citation 1

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17.

Tax Politics and the New Substantial Understatement Penalty

Tax Notes, Vol. 113, p. 98, October 2, 2006
Number of pages: 8 Posted: 01 Mar 2007
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 564 (84,735)

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18.

A Primer on Tax Work Product for Federal Courts

Tax Notes, Vol. 123, p. 875, May 18, 2009, UC Davis Legal Studies Research Paper No. 176
Number of pages: 11 Posted: 17 May 2009 Last Revised: 29 Jun 2009
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 461 (108,428)

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Taxation, Tax Law, Tax Practice, Tax Shelters, Professional Responsibility, Legal Profession, Work Product Doctrine

19.

Tax Shelter Opinions Threatened the Tax System in the 1970s

Tax Notes, Vol. 111, p. 947, May 22, 2006
Number of pages: 6 Posted: 01 Mar 2007
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 451 (111,214)

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20.

Saving Seaborn: Ownership as the Basis of Family Taxation

Indiana Law Journal, Vol. 86, p. 1459, 2011, UC Davis Legal Studies Research Paper No. 166
Number of pages: 69 Posted: 08 Apr 2009 Last Revised: 11 Jan 2012
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 437 (115,403)
Citation 2

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Taxation, Tax Law, Income Tax, Legal History, Economic History, Income Tax, Family Law, Domestic Partner, Same-Sex Couples, Community Property, Tax Avoidance, Seaborn, Joint Returns

21.

No Joke: Circular 230 is Here to Stay

Tax Notes, Vol. 111, p. 1409, June 19, 2006
Number of pages: 7 Posted: 01 Mar 2007
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 417 (121,919)

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22.

Filling the Ethical Void: Treasury's 1986 Circular 230 Proposal

Tax Notes, Vol. 112, p. 691, August 21, 2006
Number of pages: 12 Posted: 01 Mar 2007
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 411 (124,006)

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23.

The Reaction to the 1980 Proposed Amendments to Circular 230

Tax Notes, Vol. 111, p. 1141, June 5, 2006
Number of pages: 9 Posted: 01 Mar 2007
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 393 (130,511)

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24.

Vices and Virtues of an Objective Reporting Standard

Tax Notes, Vol. 12, p. 1085, September 18, 2006
Number of pages: 7 Posted: 01 Mar 2007
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 389 (132,036)

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25.

Stitches for Snitches: Lawyers as Whistleblowers

UC Davis Law Review, 2017, UC Davis Legal Studies Research Paper No. 493
Number of pages: 105 Posted: 26 Apr 2016 Last Revised: 01 Aug 2017
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 347 (149,745)

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Legal ethics, legal profession, whistleblowers, False Claims Act, SEC Whistleblower Program, Dodd-Frank, IRS Whistleblower Program, securities fraud, tax fraud, retaliation, anti-retaliation, corporate governance

26.

Intuit’s Nine Lies Kill State E-Filing Programs and Keep ‘Free’ File Alive

State Tax Notes, Vol. 555, No. 57, 2010, UC Davis Legal Studies Research Paper No. 227
Number of pages: 11 Posted: 31 Aug 2010
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 337 (154,505)
Citation 1

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27.

Americans Don’t Hate Taxes, They Hate Paying Taxes

University of British Columbia Law Review, Vol. 44, No. 3, p. 835, 2011, UC Davis Legal Studies Research Paper No. 251
Number of pages: 56 Posted: 02 Apr 2011 Last Revised: 11 Jan 2012
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 301 (174,145)

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28.

The Fake Third Rail of Tax Reform

135 Tax Notes 181 (April 9, 2012), UC Davis Legal Studies Research Paper No. 289
Number of pages: 20 Posted: 12 Apr 2012
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 240 (218,763)

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29.

Brief of Interested Law Professors as Amici Curiae Supporting Respondent in Direct Marketing Association v. Brohl

Stanford Public Law Working Paper No. 2516159, San Diego Legal Studies Paper No. 14-71, UC Davis Legal Studies Research Paper No. 400, UC Berkeley Public Law Research Paper No. 2516159, UCLA School of Law Research Paper No. 14-19
Number of pages: 38 Posted: 31 Oct 2014 Last Revised: 07 Nov 2014
Darien Shanske, Alan B. Morrison, Joseph Bankman, Jordan M. Barry, Barbara H. Fried, David Gamage, Andrew J. Haile, Kirk J. Stark, John A. Swain and Dennis J. Ventry
University of California, Davis - School of Law, George Washington University - Law School, Stanford Law School, University of Southern California Gould School of Law, Stanford Law School, Indiana University Maurer School of Law, Elon University School of Law, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law and University of California, Davis - School of Law
Downloads 214 (244,128)

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sales and use tax, third-party reporting, tax injunction act, dormant commerce clause, Quill v. North Dakota

30.

Not Just Whistling Dixie: The Case for Tax Whistleblowers in the States

Villanova Law Review, Vol. 59, No. 3, 2014, UC Davis Legal Studies Research Paper No. 373
Number of pages: 79 Posted: 29 Mar 2014 Last Revised: 30 Aug 2014
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 213 (245,139)
Citation 1

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31.

Probability, Professionalism, and Protecting Taxpayers

Tax Lawyer, Vol. 68, No. 3, 2014, UC Davis Legal Studies Research Paper No. 377, Brooklyn Law School, Legal Studies Paper No. 385
Number of pages: 103 Posted: 23 Apr 2014 Last Revised: 19 Feb 2015
Dennis J. Ventry and Bradley T. Borden
University of California, Davis - School of Law and Brooklyn Law School
Downloads 202 (257,332)

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32.

Caveat IRS: Problems with Abandoning the Full Deduction Rule

State Tax Notes, Vol. 88, No. 6, 2018, Stanford Public Law Working Paper
Number of pages: 11 Posted: 22 Jul 2018
Joseph Bankman, David Gamage, Jacob Goldin, Daniel J. Hemel, Darien Shanske, Kirk J. Stark, Dennis J. Ventry and Manoj Viswanathan
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, New York University School of Law, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and UC Law, San Francisco
Downloads 187 (275,766)

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Charitable Deduction, State And Local Tax Deduction

33.

Misinformed and Misled About the Benefits of the Mortgage Interest Deduction

Cityscape, Vol. 16, 2014, UC Davis Legal Studies Research Paper No. 371
Number of pages: 15 Posted: 13 Mar 2014
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 157 (320,570)

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34.

The Failed Free File Program Should Be Reformed, Not Codified

Reprinted from Tax Notes, July 16, 2018, p.317, Volume 160, Number 3, UC Davis Legal Studies Research Paper
Number of pages: 17 Posted: 31 Jul 2018
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 151 (331,116)

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35.

Brief of Interested Law Professors in Direct Marketing Association v. Brohl (10th Circuit)

UC Davis Legal Studies Research Paper No. 429, Stanford Public Law Working Paper No. 2608807
Number of pages: 45 Posted: 23 May 2015 Last Revised: 03 Aug 2015
Darien Shanske, Alan B. Morrison, Kirk J. Stark, Joseph Bankman, Jordan M. Barry, Barbara H. Fried, John A. Swain and Dennis J. Ventry
University of California, Davis - School of Law, George Washington University - Law School, University of California, Los Angeles (UCLA) - School of Law, Stanford Law School, University of Southern California Gould School of Law, Stanford Law School, University of Arizona - James E. Rogers College of Law and University of California, Davis - School of Law
Downloads 111 (418,589)

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sales and use tax, third-party reporting, dormant commerce clause, Quill v. North Dakota, e-commerce

36.

Reconsidering and Improving Existing Tax Subsidies for Housing

UC Davis Legal Studies Research Paper No. 335
Number of pages: 8 Posted: 25 Mar 2013 Last Revised: 27 Apr 2013
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 107 (429,776)

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37.

Brief of Interested Law Professors As Amici Curiae Supporting Petitioner in Brohl v. Direct Marketing Association

Indiana Legal Studies Research Paper No. 361
Number of pages: 29 Posted: 20 Dec 2016 Last Revised: 01 Sep 2021
Richard Pomp, Joseph Bankman, Jordan M. Barry, David Gamage, Andrew J. Haile, Hayes Holderness, Darien Shanske, Kirk J. Stark, John A. Swain, Dennis J. Ventry and Edward A. Zelinsky
University of Connecticut - School of Law, Stanford Law School, University of Southern California Gould School of Law, Indiana University Maurer School of Law, Elon University School of Law, University of Richmond - School of Law, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of California, Davis - School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 106 (432,590)

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tax, taxation, policy, public, law, sales, use, amicus brief, Supreme Court, jurisprudence, interstate, commerce, due process, clause, multistate, Quill, Bellas Hess, nexus, jurisdiction, physical presence

38.

Slide Presentation: Reconsidering and Improving Existing Tax Subsidies for Housing

UC Davis Legal Studies Research Paper No. 336
Number of pages: 9 Posted: 26 Mar 2013 Last Revised: 27 Apr 2013
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 86 (496,268)

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39.

Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877-1929, by Ajay K Mehrotra (Review)

46 Journal of Interdisciplinary History 133 (Summer 2015), UC Davis Legal Studies Research Paper No. 430
Number of pages: 6 Posted: 29 May 2015
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 75 (538,174)

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40.

False Claims in Fight Over California's False Claims Act

Tax Notes State (2019), UC Davis Legal Studies Research Paper Forthcoming
Number of pages: 14 Posted: 12 Dec 2019
Dennis J. Ventry
University of California, Davis - School of Law
Downloads 52 (647,213)

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