James R. Repetti

Boston College - Law School

885 Centre Street

Newton, MA 02459-1163

United States

SCHOLARLY PAPERS

18

DOWNLOADS
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Top 8,170

in Total Papers Downloads

4,751

CITATIONS
Rank 19,394

SSRN RANKINGS

Top 19,394

in Total Papers Citations

16

Scholarly Papers (18)

1.

Occupy the Tax Code: Using the Estate Tax to Reduce Inequality and Spur Economic Growth

Pepperdine Law Review, Vol. 40, p. 1255, 2013, Boston College Law School Legal Studies Research Paper No. 280, U of Cincinnati Public Law Research Paper No. 13-02
Number of pages: 36 Posted: 14 Jan 2013 Last Revised: 31 Oct 2013
Paul L. Caron and James R. Repetti
Pepperdine University - School of Law and Boston College - Law School
Downloads 559 (31,272)

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tax, estate tax, inequality, income inequality, wealth inequality

2.

Democracy, Taxes, and Wealth

New York University Law Review, Vol. 76, pp. 825-873, June 2001, Boston College Law School Legal Studies Research Paper No. 2001-03
Number of pages: 50 Posted: 09 Jun 2004
James R. Repetti
Boston College - Law School
Downloads 546 (37,576)
Citation 2

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3.

Democracy and Opportunity: A New Paradigm in Tax Equity

Vanderbilt Law Review, Vol. 61, 2008, Boston College Law School Research Paper No. 137
Number of pages: 59 Posted: 03 Sep 2007
James R. Repetti
Boston College - Law School
Downloads 502 (41,539)
Citation 2

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self realization, tax systems, taxation, income tax, consumption tax

4.

Textualism and Tax Shelters

Boston College Law School Research Paper No. 28, Virginia Law Review, Vol. 24, No. 1, Summer 2004
Number of pages: 63 Posted: 02 Apr 2004
Noel B. Cunningham and James R. Repetti
New York University Law School and Boston College - Law School
Downloads 433 (52,422)

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5.

The Estate Tax Non-Gap: Why Repeal a 'Voluntary' Tax?

Stanford Law & Policy Review, Vol. 20, p. 153, 2009, U of Cincinnati Public Law Research Paper No. 08-25, Boston College Law School Legal Studies Research Paper No. 166
Number of pages: 19 Posted: 05 Nov 2008 Last Revised: 02 Jun 2009
Paul L. Caron and James R. Repetti
Pepperdine University - School of Law and Boston College - Law School
Downloads 379 (58,308)

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Tax, Estate Tax, Tax Gap, Voluntary Tax, Estate Planning, Minority Discounts

6.
Downloads 315 ( 81,337)

Horizontal Equity Revisited

THE PROPER TAX BASE: STRUCTURAL FAIRNESS FROM AN INTERNATIONAL AND COMPARATIVE PERSPECTIVE, Yariv Brauner and Martin J. McMahon Jr., eds., Kluwer International Publishing, 2012, Boston College Law School Legal Studies Research Paper No. 244
Number of pages: 20 Posted: 17 Sep 2011 Last Revised: 27 Sep 2011
James R. Repetti and Diane M. Ring
Boston College - Law School and Boston College - Law School
Downloads 227 (114,927)

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tax policy, horizontal equity, vertical equity, taxation

Horizontal Equity Revisited

Florida Tax Review, Vol. 13, No. 3, 2012, Boston College Law School Legal Studies Research Paper 293
Number of pages: 30 Posted: 05 Mar 2013 Last Revised: 28 Mar 2013
James R. Repetti and Diane M. Ring
Boston College - Law School and Boston College - Law School
Downloads 88 (251,856)

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7.

Will U.S. Investment Go Abroad in a Territorial Tax: A Critique of the President's Advisory Panel on Tax Reform

Florida Tax Review, International Tax Law Symposium, Vol. 8, No. 3, 2006, Boston College Law School Research Paper No. 118
Number of pages: 25 Posted: 23 Jan 2007
James R. Repetti
Boston College - Law School
Downloads 259 (93,189)
Citation 2

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Tax reform, territorial tax system, multinational corporations, investment, taxation

8.

The Case for the Estate and Gift Tax

Tax Notes, Vol. 86, 2000, Boston College Law School Research Paper No. 2000-14
Number of pages: 19 Posted: 02 May 2007
James R. Repetti
Boston College - Law School
Downloads 253 (96,141)
Citation 3

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transfer tax, taxation, revenue

9.

The Uneasy Case for a Comprehensive Tax Base

Boston College Law School Research Paper No. 99
Number of pages: 24 Posted: 07 Jul 2006
James R. Repetti
Boston College - Law School
Downloads 205 (121,846)

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comprehensive income tax, broad based income tax, comprehensvie tax base

10.

Revitalizing the Estate Tax: Five Easy Pieces

Tax Notes, Vol. 142, 2014, Boston College Law School Legal Studies Research Paper No. 318
Number of pages: 11 Posted: 20 Mar 2014 Last Revised: 27 Mar 2014
Paul L. Caron and James R. Repetti
Pepperdine University - School of Law and Boston College - Law School
Downloads 159 (117,469)

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11.

Corporate Governance and Stockholder Abdication: Missing Factors in Tax Policy Analysis

Notre Dame Law Review, Vol. 67, 1992, Boston College Law School Legal Studies Research Paper No. 1992-03
Number of pages: 66 Posted: 29 Apr 2008
James R. Repetti
Boston College - Law School
Downloads 101 (212,022)
Citation 2

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stockholders, taxes, taxation, capital gains, investors, managerial behavior,

12.

The Misuse of Tax Incentives to Align Management-Shareholder Interests

Boston College Law School Research Paper No. 1997-02, Cardozo Law Review, Vol. 19, No. 2, 1997
Number of pages: 23 Posted: 17 Apr 1997
James R. Repetti
Boston College - Law School
Downloads 99 (222,126)
Citation 4

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tax, stockholders, publicly traded companies, capital gains, taxable income, corporate tax, tax incentives

13.

Entrepreneurs and the Estate Tax

Tax Notes, Vol. 84, September 1999, Boston College Law School Legal Studies Research Paper No. 1999-01
Number of pages: 8 Posted: 23 Sep 1999
James R. Repetti
Boston College - Law School
Downloads 96 (222,126)
Citation 1

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death tax, entrepreneurs, estate tax, investment, tax burden, Population Life Table, Annuity Mortality Table,

14.

Introduction to the State of Federal Income Taxation: Rates, Progressivity, and Budget Processes

Boston College Law Review, Vol. 45, pp. 989-992, 2004, Boston College Law School Legal Studies Research Paper No. 63
Number of pages: 5 Posted: 11 Mar 2005
James R. Repetti
Boston College - Law School
Downloads 94 (236,158)

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tax cuts, tax rates, tax policy

15.

The Use of Tax Law to Stabilize the Stock Market: The Efficacy of Holding Period Requirements

Virginia Tax Review, Vol. 8, No. 591, 1988
Number of pages: 48 Posted: 16 Aug 2015
James R. Repetti
Boston College - Law School
Downloads 1 (533,962)

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16.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law School, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, University of California Hastings College of the Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

17.

Taft v. Bowers: The Foundation for Non-Recognition Provisions in the Income Tax

ACTEC Law Journal, Vol. 42, No. 1, 2017, Boston College Law School Legal Studies Research Paper No. 437
Number of pages: 6 Posted: 08 Mar 2017
James R. Repetti
Boston College - Law School
Downloads 0 (194,106)

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18.

Should We Tax the Gratuitous Transfer of Wealth?: An Introduction

Boston College Law Review, Vol. 57, No. 3, 2016, Boston College Law School Legal Studies Research Paper No. 416
Number of pages: 9 Posted: 15 Oct 2016
James R. Repetti
Boston College - Law School
Downloads 0 (206,657)

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