Author Page for James R. Repetti

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 (32,461)

Abstract:

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 (39,456)

Citation 2

Abstract:

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 (43,371)

Citation 2

Abstract:

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 (55,107)

Abstract:

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 (61,578)

Abstract:

6.

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 229 (120,409)

Abstract:

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 93 (255,658)

Abstract:

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 (98,285)

Citation 2

Abstract:

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 (100,198)

Citation 3

Abstract:

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 (128,096)

Abstract:

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 (120,892)

Abstract:

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 (220,477)

Citation 2

Abstract:

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 (232,268)

Citation 4

Abstract:

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 (230,706)

Citation 1

Abstract:

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 (248,559)

Abstract:

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 (552,704)

Abstract:

16.

Minority Discounts: The Alchemy in Estate and Gift Taxation

Federal Wealth Transfer Tax Anthology, edited by Paul L. Caron, Grayson M.P. McCouch, Karen C. Burke, 269-275. Cincinnati: Anderson Publishing, 1998, An adaptation with title 'The Alchemy in Estate and Gift Taxation' appears in Boston College Law School Magazine 4 (Spring 1996): 28-32, Tax Law Review, Vol. 50, 1995, Boston College Law School Legal Studies Research Paper

Number of pages: 72 Posted: 25 May 2018

James R. Repetti

Boston College - Law School

Downloads 0 (423,539)

Citation 1

Abstract:

17.

Management Buyouts, Efficient Markets, Fair Value and Soft Information

North Carolina Law Review, Vol. 67, 1988, Boston College Law School Legal Studies Research Paper

Number of pages: 50 Posted: 25 May 2018

James R. Repetti

Boston College - Law School

Downloads 0 (499,699)

Abstract:

18.

Horizontal and Vertical Equity: The Musgrave/Kaplow Exchange

Tax Law, volume 1, edited by Patricia D. White, 439-454. New York: New York University Press, 1995, Florida Tax Review, Vol. 1, No. 10, 1993, Boston College Law School Legal Studies Research Paper

Number of pages: 16 Posted: 25 May 2018

Paul McDaniel and James R. Repetti

University of Florida (Deceased) and Boston College - Law School

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Abstract:

19.

Identifying Class Members in Stockholder Class Actions: Oppenheimer Fund, Inc. v. Sanders

Boston College Law Review, Vol. 20, No. 3, 1979, Boston College Law School Legal Studies Research Paper

Posted: 16 May 2018

James R. Repetti

Boston College - Law School

Abstract:

20.

The Impact of the 2017 Act's Tax Rate Changes on Choice of Entity

21 Fla. Tax Review Issue 2 Spring 2018

Number of pages: 17 Posted: 08 Mar 2018 Last Revised: 22 Mar 2018

James R. Repetti

Boston College - Law School

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Abstract:

21.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018

Daniel Jacob Hemel, Reuven S. Avi-Yonah, Lily L. Batchelder, Samuel D. Brunson, J. Clifton Fleming, David Gamage, Ari D. Glogower, Jacob Goldin, Hayes Holderness, Michael S. Knoll, Zachary D. Liscow, Ruth Mason, Goldburn Maynard, Richard D. Pomp, James R. Repetti, Julie Roin, Erin A. Scharff, Jay A. Soled and Edward A. Zelinsky

University of Chicago - Law School, University of Michigan Law School, New York University School of Law, 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, University of Richmond - School of Law, University of Pennsylvania Law School, Yale University - Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law

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Abstract:

22.

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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Abstract:

23.

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 (199,620)

Abstract:

24.

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 (216,338)

James R. Repetti

Boston College - Law School

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Scholarly Papers (24)

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