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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

  • New York University School of Law

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    • Tel: 212-992-8156
SCHOLARLY PAPERS

20

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CITATIONS
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Top 17,883

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18

Scholarly Papers (20)

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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 and Peter R. Orszag
New York University School of Law, Skadden, Arps, Slate, Meagher & Flom LLP and Lazard Asset Management
Downloads 941 (15,996)
Citation 9

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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 (25,192)
Citation 1

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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 (26,756)

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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 (24,297)

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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 (52,197)

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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 (96,109)

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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 (177,630)

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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 (109,038)
Citation 1

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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 (310,962)

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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 (337,885)
Citation 7

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11.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018
Daniel Jacob Hemel, Reuven S. Avi-Yonah, Lily L. Batchelder, Samuel D. Brunson, J. Clifton Fleming, David Gamage, Ari D. Glogower, Jacob Goldin, Hayes Holderness, Michael S. Knoll, Zachary D. Liscow, Ruth Mason, Goldburn Maynard, Richard D. Pomp, James R. Repetti, Julie Roin, Erin A. Scharff, Jay A. Soled and Edward A. Zelinsky
University of Chicago - Law School, University of Michigan Law School, New York University School of Law, 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, University of Richmond - School of Law, University of Pennsylvania Law School, Yale University - Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law
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12.

The Games They Will Play: An Update on the Conference Committee Tax Bill

Number of pages: 30 Posted: 28 Dec 2017 Last Revised: 26 Feb 2018
David Kamin, David Gamage, Ari D. Glogower, Rebecca M. Kysar, Darien Shanske, Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, Daniel Jacob Hemel, Mitchell Kane, David S. Miller, Daniel Shaviro and Manoj Viswanathan
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Brooklyn Law School, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and University of California Hastings College of the Law
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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

13.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the New Legislation

Number of pages: 35 Posted: 13 Dec 2017 Last Revised: 20 Feb 2018
David Kamin, David Gamage, Ari D. Glogower, Rebecca M. Kysar, Darien Shanske, Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, Daniel Jacob Hemel, Mitchell Kane, David S. Miller, Daniel Shaviro and Manoj Viswanathan
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Brooklyn Law School, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and University of California Hastings College of the Law
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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

14.

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

15.

Assessing President Trump's Child Care Proposals

National Tax Journal, Forthcoming
Number of pages: 23 Posted: 01 Nov 2017
Lily L. Batchelder, Elaine Maag, Chye-Ching Huang and Emily Horton
New York University School of Law, Urban Institute, University of Auckland and Center on Budget and Policy Priorities (CBPP)
Downloads 0 (329,376)

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child care, tax reform, tax expenditures, child and dependent care tax credit

16.

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 (216,319)

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

17.

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 (28,034)

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

18.

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 (136,756)

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

19.

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 (551)

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20.

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
Anne Alstott, Reuven S. Avi-Yonah, Lily L. Batchelder, Joshua D. Blank, Noel B. Cunningham, Victor Fleischer, Ari D. Glogower, David Kamin, Mitchell Kane, Sally Katzen, Edward D. Kleinbard, Michael S. Knoll, Rebecca M. Kysar, Zachary D. Liscow, Daniel Shaviro, John P. Steines, David Super, Clint Wallace and George K. Yin
Yale University - Law School, University of Michigan Law School, New York University School of Law, New York University School of Law, New York University Law School, University of San Diego School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), New York University School of Law, USC Gould School of Law, University of Pennsylvania Law School, Brooklyn Law School, 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
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