Adam Chodorow

Arizona State University (ASU) - Sandra Day O'Connor College of Law

Professor

Box 877906

Tempe, AZ 85287-7906

United States

  • Arizona State University (ASU) - Sandra Day O'Connor College of Law

SCHOLARLY PAPERS

24

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13,787

SSRN CITATIONS

3

CROSSREF CITATIONS

2

Scholarly Papers (24)

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1.

Death and Taxes and Zombies

98 Iowa Law Review 1207 (2013)
Number of pages: 25 Posted: 24 Apr 2012 Last Revised: 08 Mar 2013
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 7,699 (1,461)
Citation 1

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income tax, tax policy, estate tax, trusts and estates, zombies, undead, vampires, ghosts

2.

God's Income Tax: What Jewish Tithing Practices Can Teach Us About Tax Reform

Number of pages: 68 Posted: 21 Mar 2006
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 809 (51,652)
Citation 1

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tithe, tithing, tax,taxation, consumption tax, income tax, tax reform, Jewish law, tax simplification, comparative law

3.

Biblical Tax Systems and the Case for Progressive Taxation

Journal of Law and Religion, Vol. 23, No. 1, 2007
Number of pages: 45 Posted: 18 Sep 2007
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 753 (56,985)
Citation 2

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tax, taxation, taxes, religion, distributive justice, tax equity, bible, progressive, progressivity

4.

Tax in the Final Frontier: A Theory of Interstellar Tax

Number of pages: 4 Posted: 12 Dec 2009
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 670 (66,228)

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taxation, income tax, tax humor, virtual tax, interstellar

5.

Economic Analysis in Judicial Decision Making - an Assessment Based on Judge Posner's Tax Decisions

Number of pages: 67 Posted: 12 May 2005
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 536 (87,584)

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Law and economics, tax

6.

Bitcoin and the Definition of Foreign Currency

19 Florida Tax Review 367 (2016)
Number of pages: 40 Posted: 27 Mar 2016 Last Revised: 29 Jan 2017
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 493 (97,044)

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income tax, virtual income, foreign currency

7.

Ability to Pay and the Taxation of Virtual Income

75 Tennessee Law Review 696 (2008)
Number of pages: 58 Posted: 28 Sep 2008 Last Revised: 09 Aug 2012
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 399 (124,486)

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tax, taxation, federal income tax, virtual worlds, virtual reality

8.

Rethinking Basis in the Age of Virtual Currency

Virginia Tax Review, Vol. 36, p. 371, 2017
Number of pages: 51 Posted: 16 Oct 2016 Last Revised: 23 Aug 2017
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 268 (190,644)

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bitcoin, cryptocurrency, basis, taxation, tax, basis, inventory, accounting

9.

Valuing Corporations for Estate Tax Purposes: A Blount Reappraisal

Number of pages: 45 Posted: 16 Aug 2006
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 243 (209,973)

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estate tax, corporate value, vauation, insurance, redemption obligations, buy-sell agreements, fair market value

10.

The Parsonage Exemption

51 U.C. Davis L. Rev. 849 (2018)
Number of pages: 62 Posted: 30 Jan 2017 Last Revised: 22 Feb 2018
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 236 (216,056)

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First Amendment, Free Exercise Clause, Establishment Clause, Taxation, Religion, Separation of Church and State

11.

Economic Substance and the Laws of Interest: A Comparison of Jewish and U.S. Federal Tax Law

HANDBOOK OF JEWISH LAW AND ECONOMICS, Oxford University Press, Forthcoming
Number of pages: 26 Posted: 29 Jul 2009
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 191 (263,017)

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tax, taxation, interest, ribbis, halachah, ribbit, economic substance, comparative law, Jewish law

12.

Charity with Chinese Characteristics

UCLA Pacific Basin Law Journal, Forthcoming
Number of pages: 52 Posted: 02 Aug 2012
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 187 (268,132)

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China, Chinese law, charity, charitable deduction, exempt organization, NGO, non-governmental organization, civil society, comparative law, tax law

13.

Maaser Kesafim and the Development of Tax Law

Florida Tax Review, Vol. 8, No. 1, p. 153, 2007
Number of pages: 61 Posted: 19 Aug 2012
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 186 (269,430)

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Jewish law, income tax, tithing, income definition, comparative law

14.

Tracing Basis Through Virtual Spaces

95 Cornell Law Review 283 (2010)
Number of pages: 46 Posted: 29 Jul 2009 Last Revised: 18 Oct 2015
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 173 (287,045)

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taxation, basis, virtual reality, virtual worlds, accounting

15.

Agricultural Tithing and (Flat Tax) Complexity

University of Pittsburgh Law Review, Vol. 68, 2007
Number of pages: 44 Posted: 19 Sep 2007
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 157 (311,552)

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tax, taxes, taxation, flat tax, consumption tax, tithing, regligious taxation

16.

Common Sense Recommendations for the Application of Tax Law to Digital Assets

Number of pages: 18
Linda M. Beale, Jeremy Bearer-Friend, Jennifer Bird-Pollan, Samuel D. Brunson, Luís Calderón Gómez, Bryan Camp, Adam Chodorow, Mark Cochran, Lin William Cong, Matthew Foreman, Phil Gaudiano, I. Richard Gershon, Nathan C. Goldman, Jillian Grennan, Megan Justice, Young Ran (Christine) Kim, Herbert I. Lazerow, Tao Li, Lawrence Lokken, Omri Y. Marian, Orly Mazur, Stephanie Hunter McMahon, Tyler Menzer, Matt Metras, Ann M. Murphy, Henry Ordower, Amanda Parsons, Daniel Rabetti, Alex Raskolnikov, Tracey M. Roberts, Kerry A. Ryan and Edward A. Zelinsky
Wayne State University Law School, George Washington University Law School, University of Kentucky J. David Rosenberg College of Law, Loyola University Chicago School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, Texas Tech University School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, St. Mary's University School of Law, Cornell University - Samuel Curtis Johnson Graduate School of Management, Falcon Rappaport & Berkman LLP, Polygon Advisory Group, University of Mississippi - School of Law, North Carolina State University - Department of Accounting, University of California, Berkeley, Haas School of Business, Institue for Business and Social Impact, Crayon Advisory, LLC, Yeshiva University - Benjamin N. Cardozo School of Law, University of San Diego School of Law, University of Florida - Department of Finance, Insurance and Real Estate, University of Florida College of Law, University of California, Irvine School of Law, Southern Methodist University - Dedman School of Law, University of Cincinnati - College of Law, University of Iowa, MDM Financial Services, Gonzaga University - School of Law, Saint Louis University - School of Law, University of Colorado Law School, National University of Singapore (NUS), Columbia University - Law School, Samford University, Cumberland School of Law, Saint Louis University School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 123

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Digital Assets, Public Policy, Joint Committee on Taxation, Tax, Law, Internal Revenue Service, Cryptocurrency

17.

Post-Graduate Legal Training: The Case for Tax-Exempt Programs

65 Journal of Legal Education 463 (2016)
Number of pages: 43 Posted: 10 Nov 2015 Last Revised: 02 Feb 2016
Adam Chodorow and Philip Hackney
Arizona State University (ASU) - Sandra Day O'Connor College of Law and University of Pittsburgh - School of Law
Downloads 117 (391,453)

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tax exempt, charitable organizations, legal education, access to justice, charities, 501(c)(3), skills training, non-profit, education, post-graduate legal training

18.

Charitable FSAs: A Proposal to Combine Healthcare and Charitable Giving Tax Provisions

Brigham Young University Law Review, p. 1041, 2011
Number of pages: 50 Posted: 27 May 2011 Last Revised: 07 Jul 2012
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 105 (423,099)

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healthcare, charitable giving, taxation, tax, charitable deduction, tax incentive, tax expenditure

19.

The Parsonage Exemption Subsidizes Religion

Tax Notes, Dec. 18, 2017, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-01
Number of pages: 4 Posted: 18 Jan 2018 Last Revised: 19 Jan 2018
Adam Chodorow and Ellen P. Aprill
Arizona State University (ASU) - Sandra Day O'Connor College of Law and Loyola Law School Los Angeles
Downloads 98 (443,846)

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20.

A Proposal to Improve Taxpayer Heart Health

Tax Notes, Vol. 141, No. 435, 2013
Number of pages: 4 Posted: 28 Oct 2013
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 91 (465,585)

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Tax, Tax administration, tax humor

21.

Amicus Curiae Brief of Tax Law Professors in Support of Appellees

Number of pages: 33 Posted: 16 Jul 2018
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 89 (472,032)

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religion, tax, parsonage, exemption, first amendment, free exercise, establishment

22.

Lost in Translation

Taxes The Tax Magazine, March 2019
Number of pages: 23 Posted: 14 May 2019
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 74 (526,611)

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losses, passive activity, tax shelters, economic substance, related party transactions, wash sales, basis

23.

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, Fordham University School of Law, 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 69 (547,235)

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Taxation, Initiative, Voter

24.

The Tax Consequences of Catalyzed Fans

6 Harvard Journal of Sports Law & Entertainment 187 (2015)
Number of pages: 22 Posted: 10 Nov 2015
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 21 (846,149)

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charitable organizations, 501(c)(3), sports law, charitable giving, exempt organizations

Other Papers (1)

Total Downloads: 20
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1.

A Modest Proposal to Reform Phaseouts

Tax Notes, Vol. 123, No. 1051, 2009
Number of pages: 2 Posted: 11 Feb 2014
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 20

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tax humor, phaseouts, income tax, tax administration