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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

14

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13,374

CITATIONS
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Top 18,057

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18

Scholarly Papers (14)

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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 Jr. and Peter R. Orszag
New York University School of Law, Skadden, Arps, Slate, Meagher & Flom LLP and Lazard Asset Management
Downloads 941 (15,049)
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 (23,494)
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 (24,738)

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 (25,078)

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 (49,791)

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 (90,105)

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 (172,917)

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 (110,471)
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 (296,970)

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 (335,578)
Citation 7

Abstract:

11.

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 (37,295)

Abstract:

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

12.

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 (178,036)

Abstract:

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

13.

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 (511)

Abstract:

14.

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, New York University School of Law and University of Virginia School of Law
Downloads 0 (112,454)

Abstract:

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