Daniel S. Goldberg

University of Maryland Francis King Carey School of Law

Professor of Law

500 West Baltimore Street

Baltimore, MD 21201-1786

United States

  • University of Maryland Francis King Carey School of Law

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    • Tel: 410-706-3871
    • Fax: 410-706-4045
SCHOLARLY PAPERS

9

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Scholarly Papers (9)

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1.

GPT-4’s Law School Grades: Con Law C, Crim C-, Law & Econ C, Partnership Tax B, Property B-, Tax B

Number of pages: 8 Posted: 24 May 2023
Andrew Blair-Stanek, Anne-Marie Carstens, Daniel S. Goldberg, Mark Graber, David C. Gray and Maxwell L. Stearns
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Downloads 845 (48,369)

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GPT-4, exam, artificial intelligence

2.

'Partnership Revaluations: Book-Ups Are Your Friends (Usually)'—Planning with Revaluations and Their Interplay with Section 704(c)

74 Tax Lawyer (Forthcoming), U of Maryland Legal Studies Research Paper No. 2021-06
Number of pages: 67 Posted: 05 May 2021 Last Revised: 06 May 2021
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 793 (52,699)

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partnership revaluation, section 704(c), substantial economic effect, safe harbor, ceiling rule, tax allocation, book-up

3.

The Target Method for Partnership Special Allocations and Why it Should Be Safe-Harbored

69 The Tax Lawyer 663 (2016)., U of Maryland Legal Studies Research Paper No. 2016-11
Number of pages: 69 Posted: 27 Feb 2016 Last Revised: 19 Nov 2016
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 347 (144,788)

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target method, partnership allocations, IRS, internal revenue code, capital accounts, substantial economic effect, safe harbor status, partnership taxation, waterfall, layer cake,

4.

E-Vat: An Electronically Collected Progressive Consumption Tax

Downloads 227 (223,311)

E-Vat: An Electronically Collected Progressive Consumption Tax

Tax Notes, Vol. 128, pp. 1351-1374, 2010, U of Maryland Legal Studies Research Paper No. 2010-52
Number of pages: 25 Posted: 15 Oct 2010
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 131 (359,271)

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tax reform, flat tax, IRS

E-Vat: An Electronically Collected Progressive Consumption Tax

Tax Notes, Vol. 128, pp. 1351-1374, 2010, U of Maryland Legal Studies Research Paper No. 2011-12
Number of pages: 25 Posted: 10 Feb 2011
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 96 (450,701)

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consumption tax, income tax, estate tax

5.

E Tax: The Flat Tax as an Electronic Credit Vat

Tax Notes, Vol. 108, pp. 1168-1175, September 5, 2005, U of Maryland Legal Studies Research Paper No. 2005-59
Number of pages: 15 Posted: 20 Oct 2005
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 190 (262,941)

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tax, tax policy, flat tax, E tax, consumption tax, tax reform, fundamental tax reform, earned income tax credit, wage tax

6.

The U.S. Consumption Tax: Evolution, Not Revolution

Number of pages: 32 Posted: 23 Feb 2004
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 183 (271,939)

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income tax, consumption tax

7.

To Praise the Amt or to Bury it

U of Maryland Legal Studies Research Paper No. 2005-41
Number of pages: 28 Posted: 02 Jun 2005
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 85 (483,028)

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Alternative Minimum Tax, AMT, reform, consumption

8.

The Aches and Pains of Transition to a Consumption Tax: Can We Get There from Here?

Virginia Tax Review, Vol. 26, No. 3, pp. 447-492, 2007, U of Maryland Legal Studies Research Paper No. 2007-16
Number of pages: 47 Posted: 26 Jun 2007
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 63 (570,608)

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consumption tax, tax reform, tax policy, transition relief, income tax

9.

Choice of Entity for a Venture Capital Start-Up: The Myth of Incorporation

Posted: 13 Jan 2003
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law

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