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

27

DOWNLOADS
Rank 4,992

SSRN RANKINGS

Top 4,992

in Total Papers Downloads

11,892

SSRN CITATIONS
Rank 28,416

SSRN RANKINGS

Top 28,416

in Total Papers Citations

19

CROSSREF CITATIONS

12

Scholarly Papers (27)

1.

What's Wrong With Shaming Corporate Tax Abuse

Tax Law Review, Vol. 62, 2009, Rutgers School of Law-Newark Research Papers No. 035
Number of pages: 52 Posted: 22 Mar 2009 Last Revised: 14 Jan 2010
Joshua D. Blank
University of California, Irvine School of Law
Downloads 1,282 (22,443)
Citation 1

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, NYU Law and Economics Research Paper No. 12-09, USC Law and Economics Research Paper No. C12-8, USC Legal Studies Research Paper No. 12-12
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 1,198 (24,813)

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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, Rutgers School of Law-Newark Research Papers No. 027
Number of pages: 62 Posted: 16 Oct 2008 Last Revised: 01 Sep 2009
Joshua D. Blank
University of California, Irvine School of Law
Downloads 866 (39,418)

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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, NYU Law and Economics Research Paper No. 11-14
Number of pages: 85 Posted: 31 Mar 2011 Last Revised: 29 May 2012
Joshua D. Blank
University of California, Irvine School of Law
Downloads 825 (42,110)
Citation 2

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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, NYU Law and Economics Research Paper No. 10-12
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 764 (46,598)
Citation 1

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

6.

Exporting FATCA

142 Tax Notes, Forthcoming, NYU Law and Economics Research Paper No. 14-05
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 703 (52,097)

Abstract:

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

7.

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 682 (54,247)

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Tax, Continuity of Interest, Reorganizations, Mergers

8.

Collateral Compliance

University of Pennsylvania Law Review, Vol. 162, 2014, NYU Law and Economics Research Paper No. 12-06
Number of pages: 83 Posted: 03 Apr 2012 Last Revised: 29 Apr 2014
Joshua D. Blank
University of California, Irvine School of Law
Downloads 603 (63,448)
Citation 4

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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), NYU Law and Economics Research Paper No. 16-13
Number of pages: 80 Posted: 31 Mar 2016 Last Revised: 03 May 2017
Joshua D. Blank
University of California, Irvine School of Law
Downloads 602 (63,594)

Abstract:

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

10.

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
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 433 (95,100)

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11.

Reconsidering Corporate Tax Privacy

New York University Journal of Law and Business, Vol. 11, 2014, NYU Law and Economics Research Paper No. 14-37
Number of pages: 92 Posted: 16 Nov 2014 Last Revised: 20 Mar 2015
Joshua D. Blank
University of California, Irvine School of Law
Downloads 400 (104,194)
Citation 2

Abstract:

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

12.

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 388 (107,910)

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LSC, Legal Services, Class Action, Legal Aid

13.

Simplexity: Plain Language and the Tax Law

66 Emory Law Journal 189 (2017), NYU Law and Economics Research Paper No. 16-17, University of Miami Legal Studies Research Paper No. 16-20
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 357 (118,503)
Citation 4

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

14.

The Device Test in a Unified Rate Regime

Number of pages: 12 Posted: 23 Jan 2004
Joshua D. Blank
University of California, Irvine School of Law
Downloads 327 (130,347)

Abstract:

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15.

Automated Legal Guidance

106 Cornell Law Review 179 (2020), UC Irvine School of Law Research Paper Forthcoming, UNC Legal Studies Research Paper
Number of pages: 67 Posted: 10 Mar 2020 Last Revised: 25 Mar 2021
Joshua D. Blank and Leigh Osofsky
University of California, Irvine School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 316 (135,013)

Abstract:

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

16.

Progressive Tax Procedure

96 New York University Law Review 668 (2021), UC Irvine School of Law Research Paper , Ohio State Legal Studies Research Paper No. 559
Number of pages: 70 Posted: 30 Jul 2020 Last Revised: 07 Jun 2021
Joshua D. Blank and Ari D. Glogower
University of California, Irvine School of Law and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 300 (142,609)

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Progressivity, Progressive Taxation, Tax Noncompliance, Tax Procedure, Tax Avoidance, Tax Enforcement, IRS, Tax Penalties, Means-Based Adjustments, Deterrence, High-Income Taxpayer

17.

The Inequity of Informal Guidance

75 Vanderbilt Law Review 1093 (2022), UC Irvine School of Law Research Paper No. 2021-44, UNC Legal Studies Research Paper
Number of pages: 66 Posted: 23 Aug 2021 Last Revised: 23 May 2022
Joshua D. Blank and Leigh Osofsky
University of California, Irvine School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 286 (149,879)

Abstract:

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Internal Revenue Service, Tax Guidance, Tax Simplification, Tax Law, Two-tiered Legal System, Plain Language, Taxpayer Communication, Tax Compliance, Reliance, Administrative Guidance, Simplexity

18.

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 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 239 (179,053)
Citation 1

Abstract:

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

19.

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 221 (192,897)

Abstract:

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Tax Privacy, Transparency, Tax Compliance, Tax Secrecy

20.

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, NYU School of Law, Public Law Research Paper No. 13-76, NYU Law and Economics Research Paper No. 13-41
Number of pages: 29 Posted: 02 Nov 2013 Last Revised: 24 Feb 2014
Joshua D. Blank
University of California, Irvine School of Law
Downloads 186 (225,521)

Abstract:

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Tax Privacy, Transparency, Tax Compliance, Tax Secrecy

21.

Legal Calculators and the Tax System

15 Ohio St. Tech. L.J. __ (forthcoming, 2019), UNC Legal Studies Research Paper, 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 177 (235,400)

Abstract:

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

22.

The Trouble with Targeting Tax Shelters

Administrative Law Review, 2022, Ohio State Legal Studies Research Paper No. 660, UC Irvine School of Law Research Paper No. 2021-53
Number of pages: 26 Posted: 11 Oct 2021 Last Revised: 24 Mar 2022
Joshua D. Blank and Ari D. Glogower
University of California, Irvine School of Law and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 168 (245,970)

Abstract:

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Tax Shelter, Reportable Transaction, Disclosure, IRS, Audit, Progressivity, Tax Noncompliance, Tax Procedure, Tax Avoidance, Means-based adjustments, Deterrence, CIC Services, Anti-Injunction Act

23.

United States National Report on Exchange of Information

Proceedings of Annual Congress of the European Association of Tax Law Professors, 2014, NYU Law and Economics Research Paper No. 14-22
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 167 (247,201)

Abstract:

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

24.

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), 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 133 (296,669)

Abstract:

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

25.

Presidential Tax Transparency

40 Yale Law & Policy Review 1 (2021), UC Irvine School of Law Research Paper, Forthcoming
Number of pages: 77 Posted: 12 Apr 2021 Last Revised: 13 Jan 2022
Joshua D. Blank
University of California, Irvine School of Law
Downloads 102 (357,890)

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presidential tax returns, tax transparency, disclosure, tax compliance, tax, ballot requirement, President, candidate, tax returns, public disclosure

26.

The Tax Information Gap at the Top

Iowa Law Review, 2023 Forthcoming, UC Irvine School of Law Research Paper No. 2022-14
Number of pages: 56 Posted: 29 Apr 2022 Last Revised: 13 May 2022
Joshua D. Blank and Ari D. Glogower
University of California, Irvine School of Law and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 87 (395,448)

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Tax Shelter, Disclosure, IRS, Audit, Progressivity, Tax Noncompliance, Tax Avoidance, Means-based adjustments, Deterrence, Tax Information Reporting, Inequality, Third-Party Information Reporting, Information Returns

27.

United States National Report on Mandatory Disclosure Rules

Mandatory Disclosure Rules (International Bureau of Fiscal Documentation, forthcoming, 2022)
Number of pages: 20 Posted: 24 Jul 2021
Joshua D. Blank
University of California, Irvine School of Law
Downloads 80 (415,493)

Abstract:

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Tax Shelter, Reportable Transaction, Tax Avoidance, Disclosure, IRS, Audit, CIC Services LLC v. Internal Revenue Service