Theodore P. Seto

Loyola Law School Los Angeles

Professor of Law

919 Albany Street

Los Angeles, CA 90015-1211

United States

  • Loyola Law School Los Angeles

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    • Tel: 213-736-1154
    • Fax: 213-380-3769
SCHOLARLY PAPERS

23

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26,900

SSRN CITATIONS

2

CROSSREF CITATIONS

9

Scholarly Papers (23)

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1.

Pursuing a Tax LLM Degree: Where?

U of Cincinnati Public Law Research Paper No. 10-18, Loyola-LA Legal Studies Paper No. 2010-18
Number of pages: 85 Posted: 28 Apr 2010
Paul L. Caron, Jennifer M. Kowal, Katherine Pratt and Theodore P. Seto
Pepperdine University - Rick J. Caruso School of Law, Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles
Downloads 9,042 (1,323)
Citation 1

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Tax LLM, Graduate Tax Program, Tax Law, Law Teaching, Tax Concentration, Tax Specialties, Transactional Tax Law, Tax Litigation

2.

Where Do Partners Come from?

Journal of Legal Education, Forthcoming, Loyola-LA Legal Studies Paper No. 2011-24
Number of pages: 17 Posted: 03 Aug 2011
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 5,429 (3,125)

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3.

Understanding the U.S. News Law School Rankings

Loyola-LA Legal Studies Paper No. 2007-25, Southern Methodist University Law Review, 2007
Number of pages: 97 Posted: 13 Oct 2006
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 5,173 (3,414)

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US News, ranking, law school, LSAT

4.

The Morality of Terrorism

Loyola-LA Public Law Research Paper No. 29
Number of pages: 38 Posted: 24 Oct 2002
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 1,289 (31,273)
Citation 2

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terrorism is inherently morally ambiguous, Tit for Tat, principle of reciprocity

5.

Four Principles of Optimal Tax System Design

Loyola-LA Legal Studies Paper No. 2008-36
Number of pages: 40 Posted: 19 Nov 2008 Last Revised: 25 Mar 2013
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 1,025 (43,401)
Citation 1

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6.

Inside Zarin

Loyola-LA Legal Studies Paper No. 2006-6
Number of pages: 54 Posted: 16 Feb 2006
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 617 (85,221)

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7.

When is a Game Only a Game?: The Taxation of Virtual Worlds

Loyola-LA Legal Studies Paper No. 2008-24
Number of pages: 27 Posted: 12 Aug 2008 Last Revised: 18 Oct 2015
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 616 (85,382)
Citation 5

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8.

The Assumption of Selfishness in the Internal Revenue Code: Reframing the Unintended Tax Advantages of Gay Marriage

Loyola-LA Legal Studies Paper No. 2005-33
Number of pages: 55 Posted: 18 Nov 2005
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 468 (119,942)

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9.

A General Theory of Normativity

Number of pages: 85 Posted: 14 Oct 2003
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 437 (130,003)
Citation 1

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10.

Intergenerational Decision Making: An Evolutionary Perspective

Loyola-LA Legal Studies Paper No. 2005-2
Number of pages: 42 Posted: 22 Feb 2005
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 392 (147,326)

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11.

Tax and Disability: Ability to Pay and the Taxation of Difference

University of Pennsylvania Law Review, Vol. 154, p. 1053, 2006, Loyola-LA Legal Studies Paper No. 2005-15
Number of pages: 94 Posted: 18 Aug 2005
Theodore P. Seto and Sande Buhai
Loyola Law School Los Angeles and Loyola Law School Los Angeles
Downloads 390 (148,162)

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12.

A Forced Labor Theory of Property and Taxation

The Philosophy of Tax Law (Oxford University Press 2016), Forthcoming, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2016-04
Number of pages: 33 Posted: 04 Feb 2016 Last Revised: 09 Feb 2016
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 269 (220,169)

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13.

Originalism vs. Precedent: An Evolutionary Perspective

Loyola-LA Legal Studies Paper No. 2005-2
Number of pages: 24 Posted: 26 Sep 2005
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 254 (233,019)

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14.

Drafting a Federal Balanced Budget Amendment that Does What it is Supposed to Do (and No More)

Yale Law Journal, Vol. 106, p. 1449, 1997, Loyola-LA Legal Studies Paper No. 2006-8
Number of pages: 89 Posted: 28 Feb 2006
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 250 (236,675)

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15.

Is Book-Burning Bad?

AT THE INTERFACE/PROBING THE BOUNDARIES; PROCEEDINGS OF THE SECOND ANNUAL CONFERENCE ON EVIL, LAW, AND THE STATE, Inter-Disciplinary Press, Forthcoming, Loyola-LA Legal Studies Paper No. 2008-17
Number of pages: 19 Posted: 04 Jun 2008
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 223 (264,400)

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ethics, deontology, consequentialism, liberty, cultural genocide

16.

The Problem with Bonus Depreciation

Tax Notes, pp. 782-783, February 8, 2010, Loyola-LA Legal Studies Paper No. 2010-5
Number of pages: 3 Posted: 16 Feb 2010 Last Revised: 19 Feb 2010
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 175 (329,848)

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17.

A Coasean Theory of Marriage

Loyola-LA Legal Studies Paper No. 2014-20
Number of pages: 15 Posted: 15 Apr 2014
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 168 (341,802)

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Coase, marriage, transaction costs, same-sex

18.

Introduction to a Cultural Evolutionary Theory of Normativity

Loyola-LA Legal Studies Paper No. 2007-35
Number of pages: 16 Posted: 31 Aug 2007
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 167 (343,519)

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19.

Does the Income Tax Cause Parents to Spend Too Much Time with Their Children?: Rethinking Mirrlees

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2017-11
Number of pages: 21 Posted: 02 Mar 2017
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 153 (369,732)

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20.

Modeling the Welfare Effects of Advertising: Preference-Shifting Deadweight Loss

Tax Law Review, Vol. 75, 2022, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-24
Number of pages: 36 Posted: 28 Sep 2021 Last Revised: 18 Oct 2022
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 152 (371,746)

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taxation, optimal tax, advertising, welfare

21.

Keeping Tax-Subsidized Corporate Money Out of Politics

Tax Notes, p. 1476, June 28, 2010, Loyola-LA Legal Studies Paper No. 2010-29
Number of pages: 3 Posted: 04 Jul 2010
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 114 (464,707)

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22.

Modeling Changes in U.S. International Tax Rules

Tax Notes, Apr 8, 2019, pg. 30., Loyola Law School, Los Angeles Legal Studies Research Paper No. 2019-14
Number of pages: 16 Posted: 19 Jul 2019
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 76 (603,845)

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23.

Brief of Professor Theodore P. Seto as Amicus Curiae in Support of Respondent, Moore v. United States

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2023-28
Number of pages: 41 Posted: 13 Oct 2023
Theodore P. Seto
Loyola Law School Los Angeles
Downloads 21 (977,895)

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