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

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

    • Email
    • Tel: 310-825-7470
SCHOLARLY PAPERS

29

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10

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18

Scholarly Papers (29)

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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
Joseph Bankman, David Gamage, Jacob Goldin, Daniel Jacob Hemel, Darien Shanske, Kirk J. Stark, Dennis J. Ventry and Manoj Viswanathan
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 3,272 (3,466)

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2.

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

UCLA Law Review, Vol. 51, No. 1, 2004
Number of pages: 49 Posted: 14 May 2004
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 561 (51,862)

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Taxation, Public Finance, Fiscal Federalism, Redistribution

3.

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

Canadian Journal of Law & Jurisprudence, January 2005
Number of pages: 23 Posted: 19 Jan 2005
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 465 (65,628)
Citation 2

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Taxation, Liberty, Political Theory

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
Daniel Jacob Hemel, Reuven S. Avi-Yonah, Joseph Bankman, Jordan M. Barry, Lily L. Batchelder, John R. Brooks, Samuel D. Brunson, J. Clifton Fleming, David Gamage, Ari D. Glogower, Jacob Goldin, Andrew J. Haile, David Herzig, Hayes Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary D. Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard, Orly Mazur, Susan C. Morse, Richard D. Pomp, James R. Repetti, Julie Roin, Daniel Schaffa, Erin A. Scharff, Daniel Shaviro, Jay A. Soled, Sloan G. Speck, Kirk J. Stark, John A. Swain, Adam B. Thimmesch, Manoj Viswanathan, Edward A. Zelinsky and Eric M. Zolt
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 345 (93,226)
Citation 1

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

5.

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 335 (96,356)

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

6.

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 333 (96,976)

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

7.

Did Serrano Really Cause Proposition 13?

UCLA Law Review, Vol. 50, February 2003
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 329 (98,280)
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8.

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 308 (105,697)

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wartime economics, tax cuts, tax history, economic policies

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 274 (119,829)

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10.

The Right to Vote on Taxes

Northwestern University Law Review, Vol. 96, No. 1, 2001
Number of pages: 56 Posted: 25 Nov 2001
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 247 (133,352)
Citation 2

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11.

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 221 (148,687)

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

12.

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 213 (153,861)
Citation 1

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

13.

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 202 (161,756)

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tax reform, tax structures

14.

The Uneasy Case for Extending the Sales Tax to Services

Florida State University Law Review, 2003
Number of pages: 71 Posted: 24 Mar 2003
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 194 (167,932)
Citation 1

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

15.

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 192 (169,495)

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tax policy, fiscal federalism, state tax shelters

16.

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
Darien Shanske, Alan B. Morrison, Joseph Bankman, Jordan M. Barry, Barbara H. Fried, David Gamage, Andrew J. Haile, Kirk J. Stark, John A. Swain and Dennis J. Ventry
University of California, Davis - School of Law, George Washington University - Law School, Stanford Law School, University of San Diego School of Law, Stanford Law School, Indiana University Maurer 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 178 (181,409)

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

17.

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 155 (204,246)
Citation 2

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

18.

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 155 (204,246)

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federalism, decentralization, fiscal equalization, public finance, taxation

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
Joseph Bankman, David Gamage, Jacob Goldin, Daniel Jacob Hemel, Darien Shanske, Kirk J. Stark, Dennis J. Ventry and Manoj Viswanathan
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 (225,846)

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Charitable Deduction, State And Local Tax Deduction

20.

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 125 (242,377)
Citation 1

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

21.

Is Capitalization the Achilles' Heel of School Choice?

State Tax Notes, Vol. 31, p. 751, 2004
Number of pages: 13 Posted: 25 Jan 2005
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 123 (245,348)

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school choice

22.

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 112 (262,681)

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

23.

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
Darien Shanske, Alan B. Morrison, Kirk J. Stark, Joseph Bankman, Jordan M. Barry, Barbara H. Fried, John A. Swain and Dennis J. Ventry
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 San Diego School of Law, Stanford Law School, University of Arizona - James E. Rogers College of Law and University of California, Davis - School of Law
Downloads 86 (312,679)

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

24.

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: 20 Jan 2017
Richard D. Pomp, Joseph Bankman, Jordan M. Barry, David Gamage, Andrew J. Haile, Hayes Holderness, Darien Shanske, Kirk J. Stark, John A. Swain, Dennis J. Ventry and Edward A. Zelinsky
University of Connecticut - School of Law, Stanford Law School, University of San Diego School of Law, Indiana University Maurer 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 76 (336,635)

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25.

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

26.

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

State Tax Notes, Vol. 30, No. 9, November 24, 2003
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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27.

Compaq V. Commissioner - Where is the Tax Arbitrage?

Tax Notes, Vol. 94, No. 10, March 11, 2002
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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28.

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

State Tax Notes, Vol. 23, No. 8, March 4, 2002
Posted: 27 Jul 2001
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law

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29.

The Unfulfilled Tax Legacy of Justice Robert H. Jackson

Tax Law Review, Vol. 54, 2000
Posted: 09 Feb 2001
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law

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