Joshua D. Blank

University of California, Irvine School of Law

Professor of Law and Faculty Director of Strategic Initiatives

401 E. Peltason Dr.

Ste. 1000

Irvine, CA 92697-1000

United States

http://www.law.uci.edu/faculty/full-time/blank/

SCHOLARLY PAPERS

21

DOWNLOADS
Rank 4,384

SSRN RANKINGS

Top 4,384

in Total Papers Downloads

9,878

SSRN CITATIONS
Rank 37,113

SSRN RANKINGS

Top 37,113

in Total Papers Citations

6

CROSSREF CITATIONS

12

Scholarly Papers (21)

1.

What's Wrong With Shaming Corporate Tax Abuse

Tax Law Review, Vol. 62, 2009
Number of pages: 52 Posted: 22 Mar 2009 Last Revised: 14 Jan 2010
Joshua D. Blank
University of California, Irvine School of Law
Downloads 1,193 (18,336)

Abstract:

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tax shelter, corporate tax abuse, reputation, shaming, disclosure, IRS, penalties

2.

Corporate Shams

New York University Law Review, Vol. 87, 2012
Number of pages: 73 Posted: 05 Apr 2012 Last Revised: 12 Nov 2013
Joshua D. Blank and Nancy C. Staudt
University of California, Irvine School of Law and Washington University Law School
Downloads 1,169 (18,893)

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sham, corporate tax, corporate tax abuse, Supreme Court, judicial decision making, business purpose

3.

Overcoming Overdisclosure: Toward Tax Shelter Detection

UCLA Law Review, Vol. 56, 2009
Number of pages: 62 Posted: 16 Oct 2008 Last Revised: 01 Sep 2009
Joshua D. Blank
University of California, Irvine School of Law
Downloads 834 (30,906)

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Tax Shelter, Reportable Transaction, Tax Avoidance, Disclosure, IRS, Audit

4.

In Defense of Individual Tax Privacy

Emory Law Journal, Vol. 61, 2011
Number of pages: 85 Posted: 31 Mar 2011 Last Revised: 29 May 2012
Joshua D. Blank
University of California, Irvine School of Law
Downloads 784 (33,610)
Citation 1

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Tax Privacy, Tax Enforcement, Publicity, Tax Fraud, Tax Evasion, Tax Compliance, Deterrence, Reciprocity

5.

When Is Tax Enforcement Publicized?

Virginia Tax Review, Vol. 30, 2010
Number of pages: 38 Posted: 23 Mar 2010 Last Revised: 11 Sep 2010
Joshua D. Blank and Daniel Z. Levin
University of California, Irvine School of Law and Rutgers Business School - Newark and New Brunswick
Downloads 735 (36,718)

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Tax Enforcement, Publicity, Tax Fraud, Tax Shelter, Tax Compliance, Press Release

6.

Confronting Continuity: A Tradition of Fiction in Corporate Reorganizations

Columbia Business Law Review, 2006
Number of pages: 79 Posted: 11 Oct 2005
Joshua D. Blank
University of California, Irvine School of Law
Downloads 672 (41,430)

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Tax, Continuity of Interest, Reorganizations, Mergers

7.

Exporting FATCA

142 Tax Notes, Forthcoming
Number of pages: 7 Posted: 02 Feb 2014 Last Revised: 20 Mar 2014
Joshua D. Blank and Ruth Mason
University of California, Irvine School of Law and University of Virginia School of Law
Downloads 631 (45,084)

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FATCA, sanctions, tax compliance, tax delinquent, tax enforcement, tax evasion, offshore

8.

Collateral Compliance

University of Pennsylvania Law Review, Vol. 162, 2014
Number of pages: 83 Posted: 03 Apr 2012 Last Revised: 29 Apr 2014
Joshua D. Blank
University of California, Irvine School of Law
Downloads 581 (50,252)
Citation 3

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collateral consequences, sanctions, tax compliance, tax delinquent, Kawashima, tax enforcement, deterrence

9.

The Timing of Tax Transparency

90 Southern California Law Review 449 (2017)
Number of pages: 80 Posted: 31 Mar 2016 Last Revised: 03 May 2017
Joshua D. Blank
University of California, Irvine School of Law
Downloads 549 (53,869)

Abstract:

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advance tax rulings, tax shelter, tax aggressiveness, shaming, tax compliance, publicity, tax enforcement, tax privacy, tax transparency

10.

Dismissing the Class: A Practical Approach to the Class Action Restriction on the Legal Services Corporation

Penn State Law Review, Vol. 110, 2005
Number of pages: 40 Posted: 27 Sep 2005 Last Revised: 30 Jan 2009
Joshua D. Blank and Eric A. Zacks
University of California, Irvine School of Law and Wayne State University Law School
Downloads 382 (83,865)

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LSC, Legal Services, Class Action, Legal Aid

11.

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
Number of pages: 41 Posted: 07 Jul 2016 Last Revised: 05 Aug 2016
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, University of Pennsylvania 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 373 (86,271)

Abstract:

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12.

Reconsidering Corporate Tax Privacy

New York University Journal of Law and Business, Vol. 11, 2014
Number of pages: 92 Posted: 16 Nov 2014 Last Revised: 20 Mar 2015
Joshua D. Blank
University of California, Irvine School of Law
Downloads 328 (99,699)

Abstract:

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tax aggressiveness, corporate tax abuse, tax shelter, reputation, shaming, disclosure, IRS, penalties

13.

The Device Test in a Unified Rate Regime

Tax Notes, Vol. 102, No. 4, January 26, 2004
Number of pages: 12 Posted: 23 Jan 2004
Joshua D. Blank
University of California, Irvine School of Law
Downloads 320 (102,541)

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14.

Simplexity: Plain Language and the Tax Law

66 Emory Law Journal 189 (2017)
Number of pages: 77 Posted: 08 Apr 2016 Last Revised: 11 Apr 2017
Joshua D. Blank and Leigh Osofsky
University of California, Irvine School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 305 (107,978)
Citation 1

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Tax Simplification, Taxpayer Communication, Tax Aggressiveness, Transparency, IRS, Tax Compliance, Plain Writing Act of 2010, Plain Language

15.

Sigilo Fiscal E Compliance Tributária Nos Estados Unidos (Tax Privacy and Tax Compliance in the United States)

Transparencia Fiscal e Desenvolvimento (Eurico Marcos Diniz de Santi, Fiscosoft/Thomson Reuters, 2013)
Number of pages: 54 Posted: 10 Feb 2014
Joshua D. Blank
University of California, Irvine School of Law
Downloads 207 (159,765)

Abstract:

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Tax Privacy, Transparency, Tax Compliance, Tax Secrecy

16.

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
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 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 197 (167,253)
Citation 1

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

17.

United States National Report on Tax Privacy

Tax Secrecy and Tax Transparency -- The Relevance of Confidentiality in Tax Law (Peter Lang GmbH – Internationaler Verlag der Wissenschaften, Frankfurt, Germany) (2013), Forthcoming
Number of pages: 29 Posted: 02 Nov 2013 Last Revised: 24 Feb 2014
Joshua D. Blank
University of California, Irvine School of Law
Downloads 171 (189,745)

Abstract:

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Tax Privacy, Transparency, Tax Compliance, Tax Secrecy

18.

United States National Report on Exchange of Information

Proceedings of Annual Congress of the European Association of Tax Law Professors, 2014
Number of pages: 26 Posted: 17 Aug 2014 Last Revised: 25 Aug 2014
Joshua D. Blank and Ruth Mason
University of California, Irvine School of Law and University of Virginia School of Law
Downloads 153 (208,551)

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FATCA, sanctions, tax compliance, tax delinquent, tax enforcement, tax evasion, offshore

19.

Automated Legal Guidance

Cornell Law Review, Forthcoming
Number of pages: 63 Posted: 10 Mar 2020
Joshua D. Blank and Leigh Osofsky
University of California, Irvine School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 113 (263,589)

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Artificial Intelligence, Automation, Tax Simplification, Taxpayer Communication, Transparency, IRS, Tax Compliance, Plain Language, Simplexity

20.

Legal Calculators and the Tax System

UC Irvine School of Law Research Paper No. 2019-40
Number of pages: 17 Posted: 30 Jun 2019 Last Revised: 27 Feb 2020
Joshua D. Blank and Leigh Osofsky
University of California, Irvine School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 102 (283,125)

Abstract:

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Artificial Intelligence, Automation, Tax Simplification, Taxpayer Communication, Transparency, IRS, Tax Compliance, Plain Language

21.

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
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), University of San Diego School of Law, University of Southern California Gould School of Law, 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 79 (332,188)

Abstract:

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