Manoj Viswanathan

UC Law, San Francisco

Professor of Law

200 McAllister Street

San Francisco, CA 94102

United States

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 211

SSRN RANKINGS

Top 211

in Total Papers Downloads

105,432

SSRN CITATIONS
Rank 35,309

SSRN RANKINGS

Top 35,309

in Total Papers Citations

23

CROSSREF CITATIONS

7

Scholarly Papers (17)

1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, New York University School of Law, New York University School of Law, New York University School of Law, Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and UC Law, San Francisco
Downloads 60,039 (41)
Citation 7

Abstract:

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

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019
New York University School of Law, University of Missouri School of Law, Northwestern Pritzker School of Law, Fordham University School of Law, 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, New York University School of Law, New York University School of Law, Proskauer Rose LLP, New York University School of Law and UC Law, San Francisco
Downloads 38,850 (90)
Citation 2

Abstract:

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

3.

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
Stanford Law School, University of Missouri 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 3,474 (6,655)

Abstract:

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4.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
New York University School of Law, University of Michigan Law School, Stanford Law School, University of Southern California Gould School of Law, New York University School of Law, Fordham University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Law, San Francisco, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 476 (117,399)
Citation 1

Abstract:

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

5.

Tax Compliance in a Decentralizing Economy

34 Georgia State University Law Review 283 (2018)
Number of pages: 46 Posted: 19 Jul 2017 Last Revised: 28 Sep 2019
Manoj Viswanathan
UC Law, San Francisco
Downloads 470 (119,214)
Citation 5

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taxation, tax compliance, information reporting, sharing economy, 1099

6.

Corporate Behavior and the Tax Cuts and Jobs Act

UC Hastings Research Paper No.339, University of Chicago Law Review, Vol. Online, 2020
Number of pages: 18 Posted: 17 Sep 2019 Last Revised: 11 Mar 2020
Nicholas Cohen and Manoj Viswanathan
Massachusetts Institute of Technology (MIT) and UC Law, San Francisco
Downloads 378 (153,318)
Citation 4

Abstract:

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TCJA, tax policy

7.

The Qualified Small Business Stock Exclusion: How Startup Shareholders Get $10 Million (Or More) Tax-Free

COLUMBIA LAW REVIEW FORUM, Forthcoming, UC Hastings Research Paper No. 394
Number of pages: 12 Posted: 08 Aug 2019 Last Revised: 16 Jun 2020
Manoj Viswanathan
UC Law, San Francisco
Downloads 334 (175,429)
Citation 3

Abstract:

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1202, qualified small business stock, capital gains

8.

From Business Tax Theory to Practice

24 Clinical L. Rev. 27 (2017), UC Hastings Research Paper No. 2914653
Number of pages: 52 Posted: 10 Feb 2017 Last Revised: 27 Oct 2017
Alina Ball and Manoj Viswanathan
UC Law, San Francisco and UC Law, San Francisco
Downloads 223 (264,177)
Citation 1

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Business Tax, Social Enterprise, Transactional Law, Clinical Education, Corporate Law

9.

Implementing a (Modern) Progressive Consumption Tax

Virginia Tax Review, Forthcoming, UC Hastings Research Paper Forthcoming
Number of pages: 47 Posted: 04 May 2021
Manoj Viswanathan
UC Law, San Francisco
Downloads 219 (268,616)
Citation 1

Abstract:

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tax policy, consumption tax, progressivity

10.

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
Stanford Law School, University of Missouri 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 200 (292,198)

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Charitable Deduction, State And Local Tax Deduction

11.

Lower-Income Tax Planning

2020 University of Illinois Law Review 195, UC Hastings Research Paper No. 338
Number of pages: 38 Posted: 24 Sep 2019 Last Revised: 30 Apr 2021
Manoj Viswanathan
UC Law, San Francisco
Downloads 182 (318,094)

Abstract:

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tax, TCJA, low-income, lower-income, tax planning

12.

Retheorizing Progressive Taxation

UC Hastings Research Paper No. 365, Tax Law Review, Forthcoming
Number of pages: 50 Posted: 16 Oct 2019 Last Revised: 26 Mar 2021
Manoj Viswanathan
UC Law, San Francisco
Downloads 159 (357,815)

Abstract:

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tax policy

13.

Practical Considerations in Starting and Operating an Academic Low-Income Taxpayer Clinic

The Tax Lawyer (Fall 2022), UC Hastings Research Paper Forthcoming
Number of pages: 46 Posted: 20 May 2022
Amy Spivey and Manoj Viswanathan
UC Law, San Francisco and UC Law, San Francisco
Downloads 124 (435,838)

Abstract:

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14.

Making Social Security Progressive

Columbia Law Review Forum, Forthcoming, UC San Francisco Research Paper Forthcoming
Number of pages: 14 Posted: 26 Sep 2023
Manoj Viswanathan
UC Law, San Francisco
Downloads 91 (542,352)

Abstract:

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tax, social security, progressivity

15.

Hyperlocal Responses to the SALT Deduction Limitation

71 Stan. L. Rev. Online 294 (2019), UC Hastings Research Paper No. 326
Number of pages: 15 Posted: 05 Jan 2019 Last Revised: 01 Oct 2019
Manoj Viswanathan
UC Law, San Francisco
Downloads 90 (546,064)

Abstract:

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State and Local Taxation, SALT, Tax Cuts and Jobs Act, TCJA, 164, Property Tax

16.

The Hidden Costs of Cliff Effects in the Internal Revenue Code

164 U. Pa. L. Rev. 931 (2016), UC Hastings Research Paper No. 245
Number of pages: 53 Posted: 28 Jun 2017 Last Revised: 22 Aug 2017
Manoj Viswanathan
UC Law, San Francisco
Downloads 69 (635,851)

Abstract:

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cliff effect, tax policy, affordable care act

17.

Form 1023-EZ and the Streamlined Process for the Federal Income Tax Exemption: Is the IRS Slashing Red Tape or Opening Pandora's Box?

University of Pennsylvania Law Review, Vol. 163, 2014
Number of pages: 12 Posted: 10 Jan 2018
Manoj Viswanathan
UC Law, San Francisco
Downloads 54 (715,489)

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Form 1023, Form 1023-EZ, Tax-Exempt, Exempt Organizations, Nonprofit