Ethan Yale

University of Virginia School of Law

Professor

580 Massie Road

Charlottesville, VA 22903

United States

  • University of Virginia School of Law

SCHOLARLY PAPERS

16

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Rank 24,694

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Top 24,694

in Total Papers Downloads

4,408

TOTAL CITATIONS

1

Scholarly Papers (16)

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1.

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 624 (91,913)

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

2.

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 582 (100,451)

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

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 548 (108,286)

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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 407 (154,702)

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taxes, executive compensation, corporate governance

5.

A Critical Evaluation of the Qualified Small Business Stock Exclusion

Vol. 42, No. 3 (2023) , University of Georgia School of Law Legal Studies Research Paper No. 2023-09
Number of pages: 49 Posted: 13 May 2023 Last Revised: 02 Aug 2023
Gregg D. Polsky and Ethan Yale
University of Georgia School of Law and University of Virginia School of Law
Downloads 359 (177,841)

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federal income tax, capital gains, qualified small business stock, venture capital, carried interest

6.

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 350 (182,881)

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Dormant Commerce Clause, municipal bonds, fiscal federalism, Pike

7.

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 344 (186,408)

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executive compensation, tax, tax policy, risk

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 298 (217,404)

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

9.

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 272 (239,076)

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tax law, tax shelters, tax policy, corporate tax

10.

Mutual Fund Tax Overhang

Virginia Public Law and Legal Theory Research Paper No. 2019-38, Virginia Law and Economics Research Paper No. 2019-13
Number of pages: 49 Posted: 01 Jul 2019
Ethan Yale
University of Virginia School of Law
Downloads 256 (254,207)

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tax, tax policy, mutual funds, mutual fund taxation

11.

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 185 (346,640)
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12.

Taxing Residential Solar

Tax Law Review, Vol 74, Forthcoming, Virginia Public Law and Legal Theory Research Paper No. 2019-58, Virginia Law and Economics Research Paper No. 2019-19, University of Georgia School of Law Legal Studies Research Paper No. 2019-30
Number of pages: 64 Posted: 15 Oct 2019 Last Revised: 02 Nov 2019
Ethan Yale and Gregg D. Polsky
University of Virginia School of Law and University of Georgia School of Law
Downloads 183 (350,128)

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tax law, tax policy, solar, solar energy, environmental law, residential solar

13.

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

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

14.

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

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tax, tax shelter, corporate tax

15.

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

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16.

The Final Indopco Regulations

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

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