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

SCHOLARLY PAPERS

10

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Scholarly Papers (10)

1.

'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 1,054 (42,058)

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

2.

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
University of Maryland Francis King Carey School of Law, University of Maryland Francis King Carey School of Law, University of Maryland Francis King Carey School of Law, University of Maryland - Francis King Carey School of Law, University of Maryland Francis King Carey School of Law and University of Maryland Francis King Carey School of Law
Downloads 1,016 (44,316)
Citation 1

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GPT-4, exam, artificial intelligence

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 402 (144,472)

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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,

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 143 (394,628)

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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 139 (403,788)

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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 199 (296,407)

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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 187 (313,599)

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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 94 (536,434)

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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 69 (641,301)

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

9.

Reimagining a U.S. Corporate Tax Increase as a Supplemental Subtraction VAT

Florida Tax Review (forthcoming 2023), U of Maryland Legal Studies Research Paper No. 2023-18
Number of pages: 51 Posted: 31 Oct 2023
Daniel S. Goldberg
University of Maryland Francis King Carey School of Law
Downloads 44 (785,113)

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VAT, corporate income tax, global minimum tax, consumption tax, international taxation, credit VAT, subtraction VAT

10.

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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