Ethan Yale

University of Virginia School of Law

Professor

580 Massie Road

Charlottesville, VA 22903

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 12,851

SSRN RANKINGS

Top 12,851

in Total Papers Downloads

3,087

CITATIONS
Rank 33,235

SSRN RANKINGS

Top 33,235

in Total Papers Citations

6

Scholarly Papers (14)

1.

Muni Bonds and the Commerce Clause After United Haulers

Tax Notes, Vol. 115, June 11, 2007, State Tax Notes, Vol. 44, No. 12, June 18, 2007, Georgetown Public Law Research Paper No. 987511, FSU College of Law, Public Law Research Paper No. 256
Number of pages: 11 Posted: 21 May 2007
Ethan Yale and Brian D. Galle
University of Virginia School of Law and Georgetown University Law Center
Downloads 538 (40,949)
Citation 2

Abstract:

dormant commerce clause, municipal bonds, market participation, state and local tax

2.

Deferred Compensation Revisited

Tax Notes, Vol. 114, No. 9, 2007, Georgetown Law and Economics Research Paper No. 969074, Georgetown Public Law Research Paper No. 969074
Number of pages: 18 Posted: 13 Mar 2007
Daniel I. Halperin and Ethan Yale
Harvard Law School and University of Virginia School of Law
Downloads 519 (41,143)
Citation 1

Abstract:

executive compensation, equity compensation, tax law, tax policy, corporate tax, corporate governance, tax shelters, tax avoidance, stock options

3.

Taxing Market Discount on Distressed Debt

Tax Notes, Forthcoming, Virginia Tax Review, Forthcoming, Virginia Law and Economics Research Paper No. 2013-01
Number of pages: 43 Posted: 28 Nov 2012 Last Revised: 18 Sep 2013
Ethan Yale
University of Virginia School of Law
Downloads 368 (50,700)

Abstract:

tax, tax policy, financial instruments, debt

4.

Reforming the Taxation of Deferred Compensation

North Carolina Law Review, Forthcoming, Georgetown Law and Economics Research Paper No. 913055, Minnesota Legal Studies Research Paper No. 06-29
Number of pages: 66 Posted: 30 Jun 2006
Ethan Yale and Gregg D. Polsky
University of Virginia School of Law and University of Georgia School of Law
Downloads 354 (66,812)
Citation 2

Abstract:

taxes, executive compensation, corporate governance

5.

Can Discriminatory State Taxation of Municipal Bonds Be Justified?

Tax Notes, Vol. 117, No. 2, October 8, 2007, FSU College of Law, Public Law Research Paper No. 276, FSU College of Law, Law and Economics Paper No. 07-17, Georgetown Public Law Research Paper No. 1014138, State Tax Notes, Vol. 46, No. 3, October 22, 2007
Number of pages: 7 Posted: 13 Sep 2007 Last Revised: 23 Jun 2010
Brian D. Galle and Ethan Yale
Georgetown University Law Center and University of Virginia School of Law
Downloads 305 (80,710)

Abstract:

Dormant Commerce Clause, municipal bonds, fiscal federalism, Pike

6.

Investment Risk and the Tax Benefit of Deferred Compensation

Tax Law Review, 2009, Georgetown Public Law Research No. 1279455
Number of pages: 32 Posted: 06 Oct 2008 Last Revised: 23 Jun 2010
Ethan Yale
University of Virginia School of Law
Downloads 295 (84,085)

Abstract:

executive compensation, tax, tax policy, risk

7.

Was Heinz's Two-Step Redemption a Sham?

Tax Notes, Vol. 117, No. 4, October 22, 2007, Georgetown Law and Economics Research Paper No. 1015125
Number of pages: 14 Posted: 19 Sep 2007 Last Revised: 23 Jun 2010
Ethan Yale
University of Virginia School of Law
Downloads 175 (133,236)
Citation 1

Abstract:

tax law, tax shelters, tax policy, corporate tax

8.

Defining 'Partnership' for Federal Tax Purposes

Tax Notes, Vol. 131, No. 6, 2011
Number of pages: 18 Posted: 15 May 2011
Ethan Yale
University of Virginia School of Law
Downloads 92 (173,578)

Abstract:

partnership, partner, check-the-box, economic substance

9.

Anti-Basis

94 North Carolina Law Review 485 (2016), Virginia Public Law and Legal Theory Research Paper No. 24, Virginia Law and Economics Research Paper No. 12
Number of pages: 55 Posted: 17 Apr 2015 Last Revised: 31 Jan 2016
Ethan Yale
University of Virginia School of Law
Downloads 66 (190,940)

Abstract:

10.

Residential Solar and the Federal Income Tax

Virginia Law and Economics Research Paper No. 2016-21, Virginia Public Law and Legal Theory Research Paper No. 2016-59
Number of pages: 54 Posted: 26 Oct 2016
Ethan Yale
University of Virginia School of Law
Downloads 0 (238,970)

Abstract:

tax, tax policy, solar, solar electricity, distributed generation

11.

Taxing Cap and Trade Environmental Regulation

Journal of Legal Studies, Forthcoming, Georgetown Law and Economics Research Paper No. 1010713
Posted: 31 Aug 2007
Ethan Yale
University of Virginia School of Law

Abstract:

cap and trade regulation, tax law, tax policy, envioronmental policy

12.

Reexamining Black & Decker's Contingent Liability Tax Shelter

Tax Notes, Vol. 108, p. 223, July 11, 2005, Georgetown Law and Economics Research Paper No. 785825
Posted: 19 Aug 2005
Ethan Yale
University of Virginia School of Law

Abstract:

tax, tax shelter, corporate tax

13.

When Are Capitalization Exceptions Justified?

Tax Law Review, Vol. 57, No. 4, p. 549, Summer 2004
Posted: 18 Apr 2005
Ethan Yale
University of Virginia School of Law

Abstract:

14.

The Final INDOPCO Regulations

Georgetown Law and Economics Research Paper No. 609363
Posted: 24 Oct 2004
Ethan Yale
University of Virginia School of Law

Abstract: