Manoj Viswanathan

University of California Hastings College of the Law

Associate Professor

200 McAllister Street

San Francisco, CA 94102

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 86

SSRN RANKINGS

Top 86

in Total Papers Downloads

102,127

SSRN CITATIONS

5

CROSSREF CITATIONS

5

Scholarly Papers (14)

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, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and University of California Hastings College of the Law
Downloads 59,429 (15)
Citation 1

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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, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College 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, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and University of California Hastings College of the Law
Downloads 37,617 (40)
Citation 1

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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
Number of pages: 49 Posted: 11 Jan 2018 Last Revised: 02 Jul 2018
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, University of Chicago - Law School, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and University of California Hastings College of the Law
Downloads 3,282 (3,503)

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4.

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
University of California Hastings College of the Law
Downloads 378 (84,985)
Citation 4

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

5.

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
University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Ernst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, 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, University of California Hastings College of the Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 348 (93,441)
Citation 1

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

6.

Corporate Behavior and the Tax Cuts and Jobs Act

UC Hastings Research Paper No.339
Number of pages: 18 Posted: 17 Sep 2019 Last Revised: 11 Mar 2020
Nicholas Cohen and Manoj Viswanathan
Massachusetts Institute of Technology (MIT) and University of California Hastings College of the Law
Downloads 236 (141,034)
Citation 1

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
Number of pages: 12 Posted: 08 Aug 2019 Last Revised: 16 Jun 2020
Manoj Viswanathan
University of California Hastings College of the Law
Downloads 233 (142,820)

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1202, qualified small business stock, capital gains

8.

From Business Tax Theory to Practice

24 Clinical L. Rev. 27 (2017)
Number of pages: 52 Posted: 10 Feb 2017 Last Revised: 27 Oct 2017
Alina Ball and Manoj Viswanathan
University of California Hastings College of the Law and University of California Hastings College of the Law
Downloads 153 (208,735)
Citation 1

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

9.

Caveat IRS: Problems with Abandoning the Full Deduction Rule

State Tax Notes, Vol. 88, No. 6, 2018
Number of pages: 11 Posted: 22 Jul 2018
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, University of Chicago - Law School, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and University of California Hastings College of the Law
Downloads 137 (228,223)

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Charitable Deduction, State And Local Tax Deduction

10.

Lower-Income Tax Planning

University of Illinois Law Review, Forthcoming
Number of pages: 46 Posted: 24 Sep 2019 Last Revised: 03 Oct 2019
Manoj Viswanathan
University of California Hastings College of the Law
Downloads 113 (263,856)

Abstract:

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

11.

Hyperlocal Responses to the SALT Deduction Limitation

71 Stan. L. Rev. Online 294 (2019)
Number of pages: 15 Posted: 05 Jan 2019 Last Revised: 01 Oct 2019
Manoj Viswanathan
University of California Hastings College of the Law
Downloads 66 (367,407)

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

12.

Retheorizing Progressive Taxation

UC Hastings Research Paper No. 365
Number of pages: 52 Posted: 16 Oct 2019 Last Revised: 12 Mar 2020
Manoj Viswanathan
University of California Hastings College of the Law
Downloads 62 (379,394)

Abstract:

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tax policy

13.

The Hidden Costs of Cliff Effects in the Internal Revenue Code

164 U. Pa. L. Rev. 931 (2016)
Number of pages: 53 Posted: 28 Jun 2017 Last Revised: 22 Aug 2017
Manoj Viswanathan
University of California Hastings College of the Law
Downloads 46 (434,357)

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cliff effect, tax policy, affordable care act

14.

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
University of California Hastings College of the Law
Downloads 27 (521,068)

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