Victor Fleischer

UC-Irvine School of Law

401 E. Peltason Dr.

Ste. 1000

Irvine, CA 92697-1000

United States

SCHOLARLY PAPERS

27

DOWNLOADS
Rank 1,820

SSRN RANKINGS

Top 1,820

in Total Papers Downloads

31,225

SSRN CITATIONS

43

CROSSREF CITATIONS

34

Scholarly Papers (27)

1.

Two and Twenty: Taxing Partnership Profits in Private Equity Funds

New York University Law Review, 2008, U of Colorado Law Legal Studies Research Paper No. 06-27, UCLA School of Law, Law-Econ Research Paper No. 06-11
Number of pages: 55 Posted: 23 Mar 2006
Victor Fleischer
UC-Irvine School of Law
Downloads 8,425 (1,461)
Citation 4

Abstract:

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tax, venture capital, hedge funds, private equity, executive compensation, capital gains, partnerships

2.

Regulatory Arbitrage

U of Colorado Law Legal Studies Research Paper No. 10-11
Number of pages: 67 Posted: 09 Mar 2010
Victor Fleischer
UC-Irvine School of Law
Downloads 2,100 (14,459)
Citation 24

Abstract:

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tax, regulatory arbitrage, regulatory competition

3.

Deals: Bringing Corporate Transactions into the Law School Classroom

Number of pages: 16 Posted: 12 Apr 2002
Victor Fleischer
UC-Irvine School of Law
Downloads 2,091 (14,550)
Citation 4

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4.

Columbia Venture Partners - Medtech Inc.

Number of pages: 18 Posted: 27 Jun 2003
Victor Fleischer and Geoffrey W. Smith
UC-Irvine School of Law and Rockefeller University
Downloads 1,876 (17,288)

Abstract:

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5.

The Mastercard IPO: Protecting the Priceless Brand

Harvard Negotiation Law Review, 2007, U of Colorado Law Legal Studies Research Paper No. 06-25, UCLA School of Law, Law-Econ Research Paper No. 06-08
Number of pages: 17 Posted: 08 Mar 2006
Victor Fleischer
UC-Irvine School of Law
Downloads 1,535 (23,574)

Abstract:

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IPOs, branding, marketing, antitrust, interchange, charitable, foundations

6.

Branding the Google IPO (Teaching Case)

UCLA School of Law, Law-Econ Research Paper No. 06-04
Number of pages: 23 Posted: 07 Feb 2006
Victor Fleischer
UC-Irvine School of Law
Downloads 1,502 (24,342)
Citation 1

Abstract:

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Google, IPO, auctions, marketing, brands, corporate governance, executive compensation

7.

Brand New Deal: The Branding Effect of Corporate Deal Structures

UCLA School of Law, Law-Econ Research Paper No. 05-18, Georgetown Law and Economics Research Paper No. 790928
Number of pages: 57 Posted: 26 Aug 2005
Victor Fleischer
UC-Irvine School of Law
Downloads 1,356 (28,293)
Citation 5

Abstract:

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Google, IPO, auctions, marketing, brands, corporate governance, executive compensation

8.

Taxing Blackstone

U Illinois Law & Economics Research Paper No. 07-036
Number of pages: 37 Posted: 07 Sep 2007
Victor Fleischer
UC-Irvine School of Law
Downloads 1,217 (33,172)
Citation 1

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tax, private equity, ptp, corporate tax, publicly-traded partnership, IPO

The Rational Exuberance of Structuring Venture Capital Startups

Number of pages: 51 Posted: 18 Aug 2003
Victor Fleischer
UC-Irvine School of Law
Downloads 1,153 (35,250)
Citation 5

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tax, venture capital, behavioral economics, startups

The Rational Exuberance of Structuring Venture Capital Startups

Posted: 15 Feb 2004
Victor Fleischer
UC-Irvine School of Law

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Tax, venture capital, behavioral economics, startups

10.

Southwest Airlines: Hedging and Shareholder Value

U of Colorado Law Legal Studies Research Paper No. 06-29
Number of pages: 25 Posted: 04 Sep 2006
Michael R. Ingrassia and Victor Fleischer
Georgetown University Law Center and UC-Irvine School of Law
Downloads 1,045 (41,250)

Abstract:

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hedging, Southwest, airlines, fiduciary duty, shareholder value

11.

Options Backdating, Tax Shelters, and Corporate Culture

U of Colorado Law Legal Studies Research Paper No. 06-38
Number of pages: 33 Posted: 25 Oct 2006
Victor Fleischer
UC-Irvine School of Law
Downloads 987 (44,733)
Citation 3

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options backdating, executive compensation, corporate tax, tax shelters, tax avoidance, corporate culture, Sarbanes-Oxley

12.

A Theory of Taxing Sovereign Wealth

N.Y.U. Law Review, Vol. 84, 2009, U Illinois Law & Economics Research Paper No. LE08-030
Number of pages: 74 Posted: 19 Aug 2008 Last Revised: 20 Nov 2008
Victor Fleischer
UC-Irvine School of Law
Downloads 908 (50,223)
Citation 7

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13.

The Missing Preferred Return

Number of pages: 46 Posted: 24 Feb 2005
Victor Fleischer
UC-Irvine School of Law
Downloads 895 (51,239)
Citation 5

Abstract:

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Venture capital, tax, private equity, buyout

14.

The Supercharged IPO

Vanderbilt Law Review, Forthcoming, USC CLEO Research Paper No. C13-6, USC Law Legal Studies Paper No. 13-6
Number of pages: 55 Posted: 21 Mar 2013 Last Revised: 04 Apr 2013
Victor Fleischer and Nancy C. Staudt
UC-Irvine School of Law and Washington University Law School
Downloads 809 (58,782)
Citation 1

Abstract:

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financial innovation, tax, innovation, IPO

15.

Taxing Founders’ Stock

UCLA Law Review, Vol. 59, No. 1, 2011
Number of pages: 52 Posted: 04 Dec 2010 Last Revised: 31 Oct 2011
Victor Fleischer
UC-Irvine School of Law
Downloads 627 (81,713)
Citation 3

Abstract:

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tax, entrepreneurship, capital gains, innovation

16.

Curb Your Enthusiasm for Pigouvian Taxes

San Diego Legal Studies Paper No. 14-151
Number of pages: 36 Posted: 23 Mar 2014
Victor Fleischer
UC-Irvine School of Law
Downloads 625 (82,065)
Citation 7

Abstract:

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tax, public finance, law and economics, environmental law, health law, food law, excise tax

17.

Enron's Dirty Little Secret: Waiting for the Other Shoe to Drop

Number of pages: 5 Posted: 12 Apr 2002
Victor Fleischer
UC-Irvine School of Law
Downloads 605 (85,476)

Abstract:

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18.

Two and Twenty Revisited: Taxing Carried Interest as Ordinary Income Through Executive Action Instead of Legislation

Number of pages: 39 Posted: 18 Sep 2015
Victor Fleischer
UC-Irvine School of Law
Downloads 505 (107,150)
Citation 1

Abstract:

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tax, public choice, partnership, private equity, hedge funds, carried interest

19.

Ninth Circuit Amicus Brief of 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 16-70496, 16-70497

USC Law Legal Studies Paper No. 16-5, USC CLASS Research Paper No. CLASS16-23
Number of pages: 41 Posted: 07 Jul 2016 Last Revised: 05 Aug 2016
Yale University - Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine 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, University of Southern California Gould School of Law, Deceased, University of Pennsylvania Carey Law School, Fordham University School of Law, Yale University - Law School, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Virginia School of Law
Downloads 479 (114,110)

Abstract:

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20.

Book/Tax Conformity and Equity Compensation

Boston Univ. School of Law Working Paper No. 08-23
Number of pages: 50 Posted: 02 Jul 2008
David I. Walker and Victor Fleischer
Boston University School of Law and UC-Irvine School of Law
Downloads 465 (118,236)

Abstract:

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book/tax conformity, equity compensation

21.

Streetwatch

Number of pages: 24 Posted: 14 May 2003
Victor Fleischer
UC-Irvine School of Law
Downloads 443 (125,237)

Abstract:

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22.

A Taxing Blog: The Uneasy Case for Blogging Taxation

Number of pages: 6 Posted: 05 May 2003
Victor Fleischer and Jeffrey H. Kahn
UC-Irvine School of Law and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 441 (125,892)

Abstract:

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23.

Fickle Investors, Reputation, and the Clientele Effect in Venture Capital Funds

Number of pages: 8 Posted: 04 Oct 2004
Victor Fleischer
UC-Irvine School of Law
Downloads 357 (159,971)
Citation 3

Abstract:

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clientele, venture capital, agency costs, reputation, options

24.

Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner

Number of pages: 27 Posted: 15 Oct 2018
University of Texas at Austin - School of Law, Boston College Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Northwestern Pritzker School of Law, New York University School of Law, New York University School of Law, University of Pennsylvania Carey Law School, Fordham University School of Law, Indiana University Maurer School of Law, Yale University - Law School, University of Virginia School of Law, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Houston Law Center
Downloads 272 (213,114)
Citation 1

Abstract:

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Altera, transfer pricing, Section 482, arbitrary and capricious, stock-based compensation

25.

Tax and the Boundaries of the Firm

USC CLASS Research Paper No. 24-15
Number of pages: 47 Posted: 18 Sep 2023 Last Revised: 02 Apr 2024
Jordan M. Barry and Victor Fleischer
University of Southern California Gould School of Law and UC-Irvine School of Law
Downloads 223 (258,775)

Abstract:

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tax, economics, corporations

26.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Boston College Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, New York University School of Law, Loyola Law School Los Angeles, University of Southern California Gould School of Law, Deceased, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 183 (309,902)

Abstract:

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

27.

Tax Extenders

San Diego Legal Studies Paper No. 14-159
Number of pages: 11 Posted: 06 May 2014
Victor Fleischer
UC-Irvine School of Law
Downloads 101 (495,950)
Citation 1

Abstract:

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tax, tax legislative process, public choice, budget, tax expenditures