Alvin C. Warren

Harvard Law School

Professor

1575 Massachusetts

Hauser Hall 308

Cambridge, MA 02138

United States

  • Harvard Law School

SCHOLARLY PAPERS

15

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Top 15,095

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4,808

SSRN CITATIONS
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Top 27,824

in Total Papers Citations

12

CROSSREF CITATIONS

20

Scholarly Papers (15)

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1.

Dividend Taxation in Europe: When the ECJ Makes Tax Policy

Harvard Public Law Working Paper No. 07-18, Yale Law School, Public Law Working Paper No. 143, Yale Law & Economics Research Paper No. 354
Number of pages: 55 Posted: 03 Sep 2007 Last Revised: 17 Dec 2009
Alvin C. Warren and Michael J. Graetz
Harvard Law School and Columbia Law School
Downloads 1,186 (25,586)
Citation 1

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direct taxation, company taxation, corporate taxation, dividends, European Court of Justice, nondiscrimination

2.

Income Tax Discrimination and the Political and Economic Integration of Europe

Yale Law Journal, Vol. 115, pp. 1186-1255, April 2006
Number of pages: 70 Posted: 24 Feb 2006
Alvin C. Warren and Michael J. Graetz
Harvard Law School and Columbia Law School
Downloads 928 (36,409)
Citation 1

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income tax, discrimination, Europe

3.

Integration of Corporate and Shareholder Taxes

National Tax Journal, Forthcoming, Yale Law & Economics Research Paper No. 540, Columbia Law and Economics Working Paper No. 541, Harvard Public Law Working Paper No. 16-36
Number of pages: 35 Posted: 16 May 2016 Last Revised: 13 Sep 2021
Michael J. Graetz and Alvin C. Warren
Columbia Law School and Harvard Law School
Downloads 769 (46,990)
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integration, corporate tax, income tax, shareholder credit, tax incentives, inversion, income shifting, dividend deduction with withholding, U.S. tax

4.

Understanding Income Tax Deferral

Tax Law Review, Forthcoming, Harvard Public Law Working Paper No. 14-06
Number of pages: 22 Posted: 09 Jan 2014 Last Revised: 12 Mar 2014
Daniel I. Halperin and Alvin C. Warren
Harvard Law School and Harvard Law School
Downloads 734 (50,009)
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5.

Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics

Harvard Public Law Working Paper No. 14-18
Number of pages: 11 Posted: 04 Feb 2014 Last Revised: 20 Jun 2014
Alvin C. Warren
Harvard Law School
Downloads 492 (83,157)
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6.

Income Tax Discrimination: Still Stuck in the Labyrinth of Impossibility

Yale Law Journal, Forthcoming, Columbia Public Law Research Paper No. 11-282, Harvard Public Law Working Paper 11-24
Number of pages: 46 Posted: 08 Sep 2011 Last Revised: 13 Dec 2011
Michael J. Graetz and Alvin C. Warren
Columbia Law School and Harvard Law School
Downloads 262 (166,398)
Citation 1

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taxation, discrimination, European Union, European Court of Justice

7.

The Relationship between a Credit and a Deduction for the Foreign Taxes of a Multinational Corporation

Harvard Public Law Working Paper No. 14-23
Number of pages: 24 Posted: 28 May 2014 Last Revised: 20 Jun 2014
Alvin C. Warren
Harvard Law School
Downloads 189 (225,999)

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8.

Realization and Lock-In When Interest Rates are Low

Tax Notes, Vol. 152, No. 8, 2016
Number of pages: 5 Posted: 11 Sep 2016
Thomas J. Brennan and Alvin C. Warren
Harvard Law School and Harvard Law School
Downloads 161 (259,102)

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lock-in, tax deferral, realization requirement, interest rates, borrowing costs

9.

Evaluating the Oxford Proposal for a Corporate Cash Flow Tax

173 Tax Notes Federal 123 (2021)
Number of pages: 6 Posted: 01 Mar 2022
Alvin C. Warren
Harvard Law School
Downloads 44 (561,805)

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tax policy, corporate tax, international tax

10.

Transferability of Tax Incentives and the Fiction of Safe Harbor Leasing

Number of pages: 35 Posted: 05 Jul 2004
Alvin C. Warren and Alan J. Auerbach
Harvard Law School and University of California, Berkeley - Department of Economics
Downloads 43 (566,796)
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11.

The Business Enterprise Income Tax: A First Appraisal

Tax Notes, Vol. 118, No. 9, February 25, 2008
Posted: 22 Feb 2008
Alvin C. Warren
Harvard Law School

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12.

U.S. Income Taxation of New Financial Products

Journal of Public Economics, Vol. 88, 2004
Posted: 13 Jan 2007
Alvin C. Warren
Harvard Law School

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Derivatives, options, corporate tax, financial innovation

13.

Understanding Long Term Capital

Posted: 04 Feb 2005
Alvin C. Warren
Harvard Law School

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14.

Taxation of Options on the Issuer's Stock

Posted: 17 Apr 2004
Alvin C. Warren
Harvard Law School

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15.

Income Tax Discrimination Against International Commerce

Posted: 27 Jan 2001
Alvin C. Warren
Harvard Law School

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