Lily L. Batchelder

New York University School of Law

Professor of Law & Public Policy

40 Washington Square South

New York, NY 10012-1099

United States

SCHOLARLY PAPERS

15

DOWNLOADS
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Top 2,018

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13,705

CITATIONS
Rank 18,073

SSRN RANKINGS

Top 18,073

in Total Papers Citations

18

Scholarly Papers (15)

1.

Efficiency and Tax Incentives: The Case for Refundable Tax Credits

Stanford Law Review, Vol. 59, No. 23, 2006, New York University, Law and Economics Research Paper No. 06-50
Number of pages: 55 Posted: 08 Nov 2006
Lily L. Batchelder, Fred T. Goldberg Jr. and Peter R. Orszag
New York University School of Law, Skadden, Arps, Slate, Meagher & Flom LLP and Lazard Asset Management
Downloads 941 (15,272)
Citation 9

Abstract:

tax incentives, efficiency, externalities, Pigouvian subsidies, income smoothing, automatic stabilizer, lifetime taxation

2.

Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax

NYU Law and Economics Research Paper No. 07-25, Hamilton Project Discussion Paper No. 2007-07
Number of pages: 64 Posted: 18 Jun 2007
Lily L. Batchelder
New York University School of Law
Downloads 750 (24,000)
Citation 1

Abstract:

estate tax, inheritance tax, wealth transfer taxes, inheritance, gifts, bequests, incidence, carryover basis, microsimulation,

3.

Estate Tax Reform: Issues and Options

Tax Notes, February 2, 2009, NYU Law and Economics Research Paper No. 09-02
Number of pages: 16 Posted: 26 Dec 2008 Last Revised: 04 Mar 2009
Lily L. Batchelder
New York University School of Law
Downloads 713 (25,190)

Abstract:

estate tax, wealth transfer, gift, bequest, inheritance, inheritance tax, income inequality, intergenerational economic mobility

4.

What Should Society Expect from Heirs? A Proposal for a Comprehensive Inheritance Tax

63 Tax Law Review 1 (2009)., NYU Law and Economics Research Paper No. 08-42
Number of pages: 113 Posted: 28 Sep 2008 Last Revised: 26 Jun 2017
Lily L. Batchelder
New York University School of Law
Downloads 623 (25,006)

Abstract:

wealth transfer tax, inheritance tax, estate tax, wealth transfers, gifts, bequests, estates, intergenerational mobility, heirs, tax policy, optimal tax

5.

Dead or Alive: An Investigation of the Incidence of Estate and Inheritance Taxes

3rd Annual Conference on Empirical Legal Studies Papers
Number of pages: 51 Posted: 16 May 2008 Last Revised: 31 Oct 2008
Lily L. Batchelder and Surachai Khitatrakun
New York University School of Law and Tax Policy Center
Downloads 402 (50,157)

Abstract:

inheritance, bequest, gift, wealth transfer, incidence, wealth transfer tax, estate tax, inheritance tax, altruism, strategic bequest, accidental bequest, life cycle saving

6.

Government Spending Undercover: Spending Programs Administered by the IRS

Center for American Progress, April 2010, NYU Law and Economics Research Paper No. 10-17
Number of pages: 25 Posted: 14 Apr 2010 Last Revised: 26 Apr 2010
Lily L. Batchelder and Eric J. Toder
New York University School of Law and Urban Institute
Downloads 255 (91,499)

Abstract:

Tax Expenditures, Budget, Legislative Rules, Externalities, Spending Programs, Tax Policy, Deficits, Fiscal Policy

7.

Reform Options for the Estate Tax System: Targeting Unearned Income, Testimony Before the U.S. Senate Committee on Finance

NYU School of Law, Public Law Research Paper No. 10-29, NYU Law and Economics Research Paper No. 10-24
Number of pages: 22 Posted: 11 May 2010 Last Revised: 07 Jun 2010
Lily L. Batchelder
New York University School of Law
Downloads 123 (174,500)

Abstract:

estate tax, inheritance tax, tax policy, intergenerational mobility, inequality, wealth inequality, income distribution, wealth distribution, inheritance, bequests, heirs

8.

Taxing the Poor: Income Averaging Reconsidered

Harvard Journal on Legislation, Vol. 40, 2003
Number of pages: 58 Posted: 14 Jun 2010
Lily L. Batchelder
New York University School of Law
Downloads 81 (108,234)
Citation 1

Abstract:

income volatility, income fluctuations, income averaging, tax policy, income taxation, economic security, Earned Income Tax Credit, standard deduction, personal exemptions

9.

Household Income Volatility and Tax Policy: Helping More and Hurting Less, Testimony Before the U.S. Joint Economic Committee

NYU School of Law, Public Law Research Paper No. 10-32, NYU Law and Economics Research Paper No. 10-27
Number of pages: 14 Posted: 10 May 2010 Last Revised: 03 Jun 2010
Lily L. Batchelder
New York University School of Law
Downloads 48 (302,893)

Abstract:

income volatility, income fluctuations, economic security, household income shocks, tax policy, automatic stabilizers, fiscal stabilizers, fiscal stimulus, income averaging

10.

The Mommy Track Divides: The Impact of Childbearing on Wages of Women of Differing Skill Levels

NBER Working Paper No. w16582
Number of pages: 45 Posted: 06 Dec 2010
Elizabeth Wilde, Lily L. Batchelder and David T. Ellwood
affiliation not provided to SSRN, New York University School of Law and Harvard University - Harvard Kennedy School (HKS)
Downloads 40 (342,160)
Citation 7

Abstract:

11.

Opportunities and Risks in Individual Tax Reform: Testimony Before the US Senate Committee on Finance

Number of pages: 28 Posted: 18 Sep 2017 Last Revised: 07 Oct 2017
Lily L. Batchelder
New York University School of Law
Downloads 0 (247,562)

Abstract:

tax reform, individual taxation, fiscal policy, budget, progressivity, transactional complexity,

12.

Accounting for Behavioral Considerations in Business Tax Reform: The Case of Expensing

Number of pages: 56 Posted: 25 Jan 2017 Last Revised: 05 Feb 2017
Lily L. Batchelder
New York University School of Law
Downloads 0 (33,571)

Abstract:

tax reform, business income taxation, corporate income taxation, cash-flow tax, behavioral corporate finance, behavioral economics, accounting

13.

The 'Silver Spoon' Tax: How to Strengthen Wealth Transfer Taxation

Washington Center for Equitable Growth, Delivering Equitable Growth: Strategies for the Next Administration (Fall, 2016)
Number of pages: 16 Posted: 01 Nov 2016
Lily L. Batchelder
New York University School of Law
Downloads 0 (162,102)

Abstract:

Wealth transfer tax, estate tax, inheritance tax, economic inequality, intergenerational mobility, tax incidence, tax reform

14.

Families Facing Tax Increases Under Trump's Tax Plan

Urban-Brookings Tax Policy Center Research Report, Oct. 28, 2016
Number of pages: 29 Posted: 26 Sep 2016 Last Revised: 30 Oct 2016
Lily L. Batchelder
New York University School of Law
Downloads 0 (519)

Abstract:

15.

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
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Abstract: