Kirk J. Stark

University of California, Los Angeles (UCLA) - School of Law

Professor

385 Charles E. Young Dr. East

Room 1242

Los Angeles, CA 90095-1476

United States

SCHOLARLY PAPERS

32

DOWNLOADS
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SSRN RANKINGS

Top 7,765

in Total Papers Downloads

10,726

SSRN CITATIONS
Rank 27,412

SSRN RANKINGS

Top 27,412

in Total Papers Citations

22

CROSSREF CITATIONS

19

Scholarly Papers (32)

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
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 3,463 (6,279)

Abstract:

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2.

Fiscal Federalism and Tax Progressivity: Should the Federal Income Tax Encourage State and Local Redistribution?

Number of pages: 49 Posted: 14 May 2004
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 621 (79,885)
Citation 2

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Taxation, Public Finance, Fiscal Federalism, Redistribution

3.

Enslaving the Beachcomber: Some Thoughts on the Liberty Objections to Endowment Taxation

Number of pages: 23 Posted: 19 Jan 2005
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 530 (97,472)
Citation 2

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Taxation, Liberty, Political Theory

4.

War and Taxes

UCLA School of Law, Law-Econ Research Paper No. 08-10, Steven A. Bank, Kirk J. Stark, Joseph J. Thorndike, WAR AND TAXES, Urban Institute Press, 2008
Number of pages: 20 Posted: 02 May 2008 Last Revised: 15 May 2008
Steven A. Bank, Kirk J. Stark and Joseph J. Thorndike
University of California, Los Angeles (UCLA) - School of Law, University of California, Los Angeles (UCLA) - School of Law and Tax Analysts
Downloads 463 (114,779)

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wartime economics, tax cuts, tax history, economic policies

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
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 462 (115,087)
Citation 1

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

6.

Did Serrano Really Cause Proposition 13?

Number of pages: 65 Posted: 29 Oct 2002
Kirk J. Stark and Jonathan Zasloff
University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 408 (133,081)
Citation 2

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7.

Taxation Over Time

Tax Law Review, Vol. 59, No. 1, 2005, UCLA School of Law, Law-Econ Research Paper No. 05-24, U Illinois Law & Economics Research Paper No. LE05-024, Yale Law & Economics Research Paper No. 319
Number of pages: 65 Posted: 06 Apr 2006
Lee Anne Fennell and Kirk J. Stark
University of Chicago - Law School and University of California, Los Angeles (UCLA) - School of Law
Downloads 389 (140,433)
Citation 1

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Tax policy, economics, cognitive psychology, life-cycle hypothesis

8.

What Do We Know About the Interstate Economic Effects of State Tax Incentives?

Georgetown Journal of Law & Public Policy, Vol. 4, 2005, UCLA School of Law, Law-Econ Research Paper No. 05-29
Number of pages: 54 Posted: 07 Dec 2005
Kirk J. Stark and Daniel J. Wilson
University of California, Los Angeles (UCLA) - School of Law and Federal Reserve Bank of San Francisco
Downloads 384 (142,415)

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taxation, fiscal federalism, multistate tax, commerce clause, tax discrimination, tax incentives

9.

Business Tax Stories

BUSINESS TAX STORIES, Foundation Press, Forthcoming 2005
Number of pages: 11 Posted: 11 Mar 2005
Steven A. Bank and Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 365 (150,831)

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10.

The Right to Vote on Taxes

Number of pages: 56 Posted: 25 Nov 2001
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 302 (184,769)
Citation 3

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11.

Beyond Bailouts: Federal Tools for Preventing State Budget Crises

Indiana Law Journal 87, no.2 (2012): 599, Boston College Law School Legal Studies Research Paper No. 250, UCLA School of Law, Law-Econ Research Paper No. 11-16
Number of pages: 46 Posted: 19 Oct 2011 Last Revised: 09 May 2012
Brian D. Galle and Kirk J. Stark
Georgetown University Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 295 (189,393)
Citation 1

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rainy day fund, budget stabilization fund, intergovernmental transfers, behavioral finance, sovereign debt, fiscal federalism

12.

The Federal Role in State Tax Reform

Virginia Tax Review, Vol. 30, p. 407, 2010, UCLA School of Law, Law-Econ Research Paper No. 10-15
Number of pages: 38 Posted: 11 Dec 2010
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 273 (205,075)
Citation 1

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tax reform, tax structures

13.

Too Good to Be True? How State Charitable Tax Credits Could Increase Federal Funding for California

in California Policy Options (2013), UCLA School of Law, Law-Econ Research Paper No. 13-16
Number of pages: 31 Posted: 18 Sep 2013
Phillip C. Blackman and Kirk J. Stark
Independent and University of California, Los Angeles (UCLA) - School of Law
Downloads 251 (223,002)

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charitable contributions, state tax credit, state charitable tax credits, federal revenue, financial support for secondary education

14.

The Uneasy Case for Extending the Sales Tax to Services

Number of pages: 71 Posted: 24 Mar 2003
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 230 (242,804)
Citation 1

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tax policy, tax reform, public finance, retail sales tax

15.

Rich States, Poor States: Assessing the Design and Effect of a U.S. Fiscal Equalization Regime

Tax Law Review, Vol. 63, p. 957, 2010, UCLA School of Law, Law-Econ Research Paper No. 11-03
Number of pages: 52 Posted: 25 Jan 2011
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 229 (243,798)

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federalism, decentralization, fiscal equalization, public finance, taxation

16.

State Tax Shelters and U.S. Fiscal Federalism

Virginia Tax Review, Vol. 26, 2007, UCLA School of Law, Law-Econ Research Paper No. 07-06
Number of pages: 12 Posted: 03 Apr 2007
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 227 (245,867)

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tax policy, fiscal federalism, state tax shelters

17.

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
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, University of Missouri 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 224 (248,998)

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

18.

Tax Reform and the American Middle Class

40 Pepperdine Law Review 1209 (2013), UCLA School of Law, Law-Econ Research Paper No. 13-13
Number of pages: 27 Posted: 05 Sep 2013
Kirk J. Stark and Eric M. Zolt
University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 215 (258,793)
Citation 2

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federal tax reform, middle class tax burdens, middle class decline, economic mobility, income distributions, tax reform proposals

19.

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 194 (284,187)

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Charitable Deduction, State And Local Tax Deduction

20.

Reforming Proposition 13 to Tax Land More and Buildings Less

California Policy Options 2016, UCLA School of Law, Law-Econ Research Paper No. 16-01
Number of pages: 26 Posted: 05 Feb 2016 Last Revised: 02 Sep 2017
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 194 (284,187)

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taxation, tax policy, state and local taxes, property tax, Proposition 13

21.

Will the Remote Work Revolution Undermine Progressive State Income Taxes?

CESifo Working Paper No. 9805
Number of pages: 83 Posted: 29 Jun 2022
David R. Agrawal and Kirk J. Stark
University of Kentucky - James W. Martin School of Public Policy and Administration and University of California, Los Angeles (UCLA) - School of Law
Downloads 185 (296,590)
Citation 6

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income tax, remote work, sourcing rules, progressivity

22.

Is Capitalization the Achilles' Heel of School Choice?

Number of pages: 13 Posted: 25 Jan 2005
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 158 (340,196)

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school choice

23.

Should California Adopt an Earned Income Tax Credit?

UCLA School of Law, Law-Econ Research Paper No. 06-03
Number of pages: 32 Posted: 03 Feb 2006
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 157 (341,980)

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Federal earned income tax credit (EITC), state level EITC

24.

Law Professors Letter on Worldwide Combined Reporting in Minnesota

Indiana Legal Studies Research Paper No. 504, Arizona State University Sandra Day O'Connor College of Law Legal Studies Research Paper No. 4446650
Number of pages: 6 Posted: 16 May 2023
University of California, Davis - School of Law, University of Michigan Law School, CUNY Graduate Center, UCLA School of Law, University of Missouri School of Law, University of Richmond - School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 134 (388,271)

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Worldwide Combined Reporting, WWCR, international corporate profit sharing, corporate profit sharing, corporate taxation, multinational tax avoidance

25.

Is New York's Mark-to-Market Act Unconstitutionally Retroactive?

Tax Notes State, February 8, 2021, p. 541, Indiana Legal Studies Research Paper No. 438
Number of pages: 10 Posted: 11 Mar 2021
University of Michigan Law School, University of Missouri School of Law, University of California, Davis - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 131 (395,174)

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New York, Billionaires, MTM, Mark-to-Market Tax Act, Unconstitutional, New York Constitution

26.

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
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 122 (417,191)

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

27.

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
University of Connecticut - School of Law, Stanford Law School, University of Southern California Gould School of Law, University of Missouri 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 120 (422,279)

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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

28.

The Role of Expressive Versus Instrumental Preferences in U.S. Attitudes Toward Taxation and Redistribution

Philosophical Explorations of Justice and Taxation National and Global Issues, Helmut P. Gaisbauer, Gottfried Schweiger, Clemens Sedmak, Eds., Springer International Publishing (2015), UCLA School of Law, Law-Econ Research Paper No. 15-18
Posted: 25 Nov 2015
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law

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taxation, politics, public opinion

29.

Tiebout and Tax Revolts: Did Serrano Really Cause Proposition 13?

Posted: 21 Nov 2003
Kirk J. Stark and Jonathan Zasloff
University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law

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30.

Compaq V. Commissioner - Where is the Tax Arbitrage?

Posted: 08 Mar 2002
William A. Klein and Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law

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31.

The Quiet Revolution in U.S. Subnational Corporate Income Taxation

Posted: 27 Jul 2001
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law

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32.

The Unfulfilled Tax Legacy of Justice Robert H. Jackson

Posted: 09 Feb 2001
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law

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