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

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Scholarly Papers (28)

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1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, David Gamage, Ari D. Glogower, Daniel J. Hemel, David Kamin, Mitchell Kane, Rebecca M. Kysar, David S. Miller, Darien Shanske, Daniel Shaviro and Manoj Viswanathan
University of Michigan Law School, New York University 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, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and UC Hastings Law
Downloads 59,760 (25)
Citation 2

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019
David Kamin, David Gamage, Ari D. Glogower, Rebecca M. Kysar, Darien Shanske, Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, Daniel J. 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, Fordham University School of Law, 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 UC Hastings Law
Downloads 38,429 (59)
Citation 2

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

3.

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 8,217 (995)
Citation 1

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4.

Taxing the Rich: Issues and Options

Number of pages: 51 Posted: 18 Sep 2019 Last Revised: 01 Feb 2020
Lily L. Batchelder and David Kamin
New York University School of Law and New York University School of Law
Downloads 7,257 (1,252)
Citation 10

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individual taxation, wealth tax, accrual tax, mark-to-market, financial transactions tax

5.

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 1,281 (21,799)
Citation 9

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

6.

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 1,267 (22,159)
Citation 3

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

7.

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 1,073 (28,276)
Citation 2

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

8.

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

Hamilton Project Discussion Paper No. 2007-07
Number of pages: 64 Posted: 18 Jun 2007 Last Revised: 29 Jan 2020
Lily L. Batchelder
New York University School of Law
Downloads 991 (31,630)
Citation 1

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

9.

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 874 (37,800)

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

10.

Policy Options for Taxing the Rich

Maintaining the Strength of American Capitalism (eds. Melissa Kearney and Amy Ganz, The Aspen Institute, 2019)
Number of pages: 35 Posted: 16 Jul 2020
Lily L. Batchelder and David Kamin
New York University School of Law and New York University School of Law
Downloads 831 (40,512)

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individual taxation, wealth tax, accrual tax, mark-to-market, financial transactions tax

11.

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

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 569 (66,523)
Citation 2

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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

12.

Leveling the Playing Field between Inherited Income and Income from Work through an Inheritance Tax

In Tackling the Tax Code: Efficient and Equitable Ways to Raise Revenue, 48-88 (Jay Shambaugh & Ryan Nunn eds, 2020, NYU Law and Economics Research Paper No. 20-11
Number of pages: 47 Posted: 25 Feb 2020 Last Revised: 17 Jun 2020
Lily L. Batchelder
New York University School of Law
Downloads 553 (68,917)

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Wealth Transfer Tax, Inheritance Tax, Estate Tax, Wealth Transfers, Gifts, Bequests, Estates, Inheritances, Inter-generational Mobility, Heirs, Tax Policy, Carryover Basis, Stepped-Up Basis, Trusts

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 490 (80,021)
Citation 2

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

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, University of California, Irvine School of Law, New York University Law School, UC-Irvine 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, University of Southern California Gould School of Law, Deceased, University of Pennsylvania Carey Law School, Fordham University School of Law, 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
Downloads 431 (93,155)

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15.

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 J. 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, David Herzig, Hayes Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary D. Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard Jr., Orly Mazur, Susan C. Morse, Richard Pomp, James R. Repetti, Julie Roin, Daniel Schaffa, Erin Adele 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 Southern California Gould 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 SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, 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, UC Hastings Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 391 (104,259)
Citation 1

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

16.

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 330 (125,932)

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

17.

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 308 (135,287)

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

18.

Optimal Tax Theory as a Theory of Distributive Justice

Number of pages: 57 Posted: 09 Jan 2021
Lily L. Batchelder
New York University School of Law
Downloads 249 (168,003)

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distributive justice, optimal tax theory, resource egalitarianism, luck egalitarianism, welfarism, public finance, externalities, weighted beneficence

19.

Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner

Number of pages: 27 Posted: 15 Oct 2018
Susan C. Morse, Stephen E. Shay, Reuven S. Avi-Yonah, Lily L. Batchelder, Joshua D. Blank, Noel B. Cunningham, Victor Fleischer, Ari D. Glogower, David Kamin, Mitchell Kane, Michael S. Knoll, Rebecca M. Kysar, Leandra Lederman, Zachary D. Liscow, Ruth Mason, Daniel Shaviro, John P. Steines, David Super, Clint Wallace and Bret Wells
University of Texas at Austin - School of Law, Boston College Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), University of Pennsylvania Carey Law School, Fordham University School of Law, Indiana University Maurer School of Law, Yale University - Law School, University of Virginia School of Law, 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 Houston Law Center
Downloads 237 (176,242)
Citation 1

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Altera, transfer pricing, Section 482, arbitrary and capricious, stock-based compensation

20.

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 180 (226,595)

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

21.

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 163 (246,385)

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

22.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Leandra Lederman, Susan C. Morse, Stephen E. Shay, Clint Wallace, Reuven S. Avi-Yonah, Lily L. Batchelder, Jeremy Bearer-Friend, Joshua D. Blank, Leslie Book, Bryan Camp, Noel B. Cunningham, Victor Fleischer, J. Clifton Fleming, Keith Fogg, David Gamage, Ari D. Glogower, Mitchell Kane, Ariel Jurow Kleiman, Edward D. Kleinbard, Rebecca M. Kysar, Zachary D. Liscow, Ruth Mason, Omri Y. Marian, Robert J. Peroni, Darien Shanske, Daniel Shaviro, John P. Steines, Bret Wells and Eric M. Zolt
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Boston College Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University (NYU), Loyola Law School Los Angeles, University of Southern California Gould School of Law, Deceased, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 130 (294,885)

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

23.

Assessing President Trump's Child Care Proposals

National Tax Journal, 70(4), 759–782 (December, 2017)
Number of pages: 24 Posted: 01 Nov 2017 Last Revised: 29 Jan 2020
Lily L. Batchelder, Elaine Maag, Chye-Ching Huang and Emily Horton
New York University School of Law, Urban Institute, New York University School of Law and Center on Budget and Policy Priorities (CBPP)
Downloads 127 (300,202)

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

24.

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 Last Revised: 01 Sep 2021
Daniel J. 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 Jr., Richard Pomp, James R. Repetti, Julie Roin, Erin Adele 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 Carey Law School, Yale University - Law School, University of Virginia School of Law, Kelley School of Business, 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
Downloads 85 (392,126)

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tax, taxation, public, policy, law, sales, use, state, export, multistate, amicus brief, Supreme Court, jurisprudence, stream of export, constitutional, constitution, commerce, due process, import-export, interstate, clause, stare decisis

25.

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 83 (397,617)

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

26.

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 Last Revised: 24 Apr 2022
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 81 (403,307)
Citation 1

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27.

Amicus Brief of Tax Scholars in Support of Appellants

Number of pages: 17 Posted: 01 Oct 2020 Last Revised: 16 Jun 2021
Erin Adele Scharff, Lily L. Batchelder, Jeremy Bearer-Friend, John R. Brooks, Paul L. Caron, Adam Chodorow, Steven Dean, David Gamage, Jacob Goldin, Hayes Holderness, Ariel Jurow Kleiman, Richard Pomp, Darien Shanske, Daniel Shaviro, Jay A. Soled, Kathleen DeLaney Thomas and Vanessa Williamson
Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, George Washington University Law School, Georgetown University Law Center, Pepperdine University - Rick J. Caruso School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Brooklyn Law School, Indiana University Maurer School of Law, Stanford Law School, University of Richmond - School of Law, Loyola Law School Los Angeles, University of Connecticut - School of Law, University of California, Davis - School of Law, New York University School of Law, Rutgers University, University of North Carolina School of Law and Brookings Institution - Governance Studies
Downloads 51 (508,840)

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Taxation, Initiative, Voter

28.

The Shaky Case for a Business Cash-Flow Tax Over a Business Income Tax

National Tax Journal, 70:4, 901-936, 2017
Number of pages: 36 Posted: 07 Jan 2021
Lily L. Batchelder
New York University School of Law
Downloads 30 (615,454)

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