Daniel Shaviro

New York University School of Law

Professor of Law

40 Washington Square South

Room 314-B

New York, NY 10012-1099

United States

  • New York University School of Law

    • Email
    • Tel: 212-998-6187
    • Fax: 212-995-4341
SCHOLARLY PAPERS

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74

Scholarly Papers (68)

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1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, David Gamage, Ari D. Glogower, Daniel Jacob Hemel, David Kamin, Mitchell Kane, Rebecca M. Kysar, David S. Miller, Darien Shanske, Daniel Shaviro and Manoj Viswanathan
University of Michigan Law School, New York University 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, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and University of California Hastings College of the Law
Downloads 59,398 (15)
Citation 1

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019
David Kamin, David Gamage, Ari D. Glogower, Rebecca M. Kysar, Darien Shanske, Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, Daniel Jacob Hemel, Mitchell Kane, David S. Miller, Daniel Shaviro and Manoj Viswanathan
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and University of California Hastings College of the Law
Downloads 37,584 (40)
Citation 1

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

3.

Taxation and the Financial Sector

NYU School of Law, Public Law Research Paper No. 10-30, NYU Law and Economics Research Paper No. 10-25
Number of pages: 29 Posted: 09 May 2010 Last Revised: 22 Sep 2012
Douglas A. Shackelford, Daniel Shaviro and Joel B. Slemrod
University of North Carolina Kenan-Flagler Business School, New York University School of Law and University of Michigan, Stephen M. Ross School of Business
Downloads 1,609 (11,346)
Citation 5

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financial institutions, Pigouvian taxation, 2008 financial crisis, financial reform, financial transactions tax, financial activities tax, bonus taxes

4.

The Economics of Tax Law

Oxford Handbook of Law and Economics, edited by Francesco Parisi, Forthcoming, NYU School of Law, Public Law Research Paper No. 14-04, NYU Law and Economics Research Paper No. 14-06
Number of pages: 32 Posted: 19 Jan 2014 Last Revised: 14 Feb 2014
Daniel Shaviro
New York University School of Law
Downloads 1,424 (13,758)
Citation 1

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taxation, efficiency, distribution, income taxation, consumption taxation

5.

Replacing the Income Tax with a Progressive Consumption Tax

Downloads 1,419 ( 13,839)
Citation 12

Replacing the Income Tax with a Progressive Consumption Tax

NYU Law School, Public Law Research Paper No. 70; and NYU, Ctr for Law and Business Research Paper No. 03-18
Number of pages: 73 Posted: 23 Sep 2003
Daniel Shaviro
New York University School of Law
Downloads 1,419 (13,561)
Citation 12

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tax reform, income taxation, consumption taxation

Replacing the Income Tax with a Progressive Consumption Tax

Tax Notes, Vol. 102, No. 14, April 5, 2004
Posted: 02 Apr 2004
Daniel Shaviro
New York University School of Law

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6.

Evaluating the New US Pass-Through Rules

British Tax Review, Issue 1, 2018, NYU Law and Economics Research Paper No. 18-08, NYU School of Law, Public Law Research Paper No. 18-25
Number of pages: 21 Posted: 22 Mar 2018 Last Revised: 28 Apr 2018
Daniel Shaviro
New York University School of Law
Downloads 1,369 (14,614)
Citation 1

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passthrough rules, corporate taxation, income taxation, business taxation

7.

The Optimal Relationship Between Taxable Income and Financial Accounting Income: Analysis and a Proposal

NYU Law and Economics Research Paper No. 07-38, Georgetown Law Journal, Vol. 97
Number of pages: 66 Posted: 27 Sep 2007 Last Revised: 04 Apr 2008
Daniel Shaviro
New York University School of Law
Downloads 1,248 (16,822)
Citation 6

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tax policy, optimal taxation, financial accounting, tax-book gap, corporate governance, tax sheltering

8.

The 2008 Financial Crisis: Implications for Income Tax Reform

NYU Law and Economics Research Paper No. 09-35
Number of pages: 28 Posted: 31 Jul 2009 Last Revised: 12 Feb 2011
Daniel Shaviro
New York University School of Law
Downloads 1,133 (19,438)
Citation 3

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tax reform, 2008 financial crisis, corporate integration, corporate finance, executive compensation

9.

The Financial Transactions Tax versus (?) the Financial Activities Tax

NYU Law and Economics Research Paper No. 12-04
Number of pages: 35 Posted: 22 Jan 2012 Last Revised: 06 Mar 2012
Daniel Shaviro
New York University School of Law
Downloads 1,043 (21,976)
Citation 6

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financial sector taxation, financial transactions tax, financial activities tax

10.

Some Observations Concerning Multi-Jurisdictional Tax Competition

Downloads 790 ( 32,727)
Citation 1

Some Observations Concerning Multi-Jurisdictional Tax Competition

Number of pages: 33 Posted: 08 Feb 2000
Daniel Shaviro
New York University School of Law
Downloads 454 (66,630)
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Some Observations Concerning Multi-Jurisdictional Tax Competition

REGULATORY COMPETITION AND ECONOMIC INTEGRATION: COMPARATIVE PERSPECTIVES, Daniel Esty and Damien Geradin (eds.), Oxford University Press, 2000
Number of pages: 33 Posted: 15 Feb 2000
Daniel Shaviro
New York University School of Law
Downloads 336 (94,963)
Citation 1

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11.

Rethinking Tax Expenditures and Fiscal Language

Downloads 685 ( 39,765)
Citation 15

Rethinking Tax Expenditures and Fiscal Language

NYU Law School, Public Law Research Paper No. 72; and NYU, Ctr for Law and Business Research Paper No. 03-20
Number of pages: 68 Posted: 02 Oct 2003
Daniel Shaviro
New York University School of Law
Downloads 685 (39,178)
Citation 15

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Rethinking Tax Expenditures and Fiscal Language

Tax Law Review, Vol. 57, No. 2, 2004
Posted: 30 Jul 2004
Daniel Shaviro
New York University School of Law

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12.

Piketty in America: A Tale of Two Literatures

Tax Law Review, Forthcoming, Stanford Law and Economics Olin Working Paper No. 469, NYU Law and Economics Research Paper No. 14-31
Number of pages: 80 Posted: 05 Nov 2014 Last Revised: 18 Nov 2014
Joseph Bankman and Daniel Shaviro
Stanford Law School and New York University School of Law
Downloads 665 (41,359)

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Piketty, inequality, distribution, income taxation, wealth taxation, consumption taxation, taxation of gifts and bequests, savings, capital

13.

The New Non-Territorial U.S. International Tax System, Part 1

Tax Notes, Vol. 160, No. 1, July 2, 2018, NYU Law and Economics Research Paper No. 18-23
Number of pages: 18 Posted: 30 Jul 2018 Last Revised: 08 Aug 2018
Daniel Shaviro
New York University School of Law
Downloads 562 (51,532)

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international tax policy, Tax Cuts and Jobs Act, GILTI, BEAT, FDII

14.

The Case Against Foreign Tax Credits

NYU School of Law, Public Law Research Paper No. 10-12, NYU Law and Economics Research Paper No. 10-09
Number of pages: 49 Posted: 04 Feb 2010 Last Revised: 06 Jun 2010
Daniel Shaviro
New York University School of Law
Downloads 527 (55,911)
Citation 5

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15.

The U.S. Response to OECD-BEPS and the EU State Aid Cases

NYU Law and Economics Research Paper No. 16-27
Number of pages: 13 Posted: 08 Jun 2016 Last Revised: 21 Jul 2016
Daniel Shaviro
New York University School of Law
Downloads 510 (58,273)

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international taxation, OECD-BEPS, EU state aid cases, profit-shifting

16.

The Rise and Fall of the Destination-Based Cash Flow Tax: What Was That All About? (Presentation Slides)

NYU Law and Economics Research Paper No. 17-20, NYU School of Law, Public Law Research Paper No. 17-23
Number of pages: 23 Posted: 05 Jun 2017 Last Revised: 07 Jul 2017
Daniel Shaviro
New York University School of Law
Downloads 450 (67,969)
Citation 1

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tax reform, destination-based cash flow tax, value-added taxes, U.S. tax politics

17.

More Revenues, Less Distortion? Responding to Cross-Border Tax Arbitrage

NYU, Law and Economics Research Paper No. 04-013
Number of pages: 33 Posted: 21 Jun 2004
Daniel Shaviro
New York University School of Law
Downloads 450 (67,969)

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18.

The Crossroads versus the Seesaw: Getting a 'Fix' on Recent International Tax Policy Developments

NYU School of Law, Public Law Research Paper No. 15-20, NYU Law and Economics Research Paper No. 15-11
Number of pages: 52 Posted: 13 May 2015 Last Revised: 01 Aug 2015
Daniel Shaviro
New York University School of Law
Downloads 448 (68,360)
Citation 4

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international tax policy,worldwide taxation, territorial taxation, corporate inversions, OECD BEPS project, UK diverted profits tax

19.

Rethinking Foreign Tax Creditability

NYU Law and Economics Research Paper No. 10-30
Number of pages: 22 Posted: 04 Jun 2010 Last Revised: 09 Jul 2010
Daniel Shaviro
New York University School of Law
Downloads 447 (68,530)
Citation 1

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international taxation, foreign tax credits, double taxation

20.

Endowment and Inequality

NYU Law School, Public Law and Legal Theory Working Paper No. 4
Number of pages: 40 Posted: 08 Oct 1999 Last Revised: 30 Sep 2009
Daniel Shaviro
New York University School of Law
Downloads 425 (72,890)
Citation 6

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21.

The New Non-Territorial U.S. International Tax System, Part 2

Tax Notes, Vol. 160, No. 2, July 2018, NYU Law and Economics Research Paper No. 18-31
Number of pages: 26 Posted: 15 Aug 2018 Last Revised: 23 Aug 2018
Daniel Shaviro
New York University School of Law
Downloads 417 (74,561)

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International Tax Policy, Tax Cuts and Jobs Act, GILTI, BEAT, FDII

22.

Money on the Table?: Responding to Cross-Border Tax Arbitrage

Chicago Journal of International Law, Fall 2002
Number of pages: 24 Posted: 25 Nov 2002
Daniel Shaviro
New York University School of Law
Downloads 378 (83,586)
Citation 3

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international taxation, tax policy, globalization, tax competition, tax harmonization

23.

10 Observations Concerning International Tax Policy

Tax Notes, 2016, NYU Law and Economics Research Paper No. 16-25
Number of pages: 7 Posted: 09 Jul 2016 Last Revised: 22 Jul 2016
Daniel Shaviro
New York University School of Law
Downloads 371 (85,462)

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international taxation, international tax policy, profit-shifting, corporate inversions

24.

The David R. Tillinghast Lecture: The Rising Tax-Electivity of U.S. Corporate Residence

NYU Law and Economics Research Paper No. 10-45, NYU School of Law, Public Law Research Paper No. 10-72
Number of pages: 55 Posted: 27 Sep 2010 Last Revised: 06 Sep 2011
Daniel Shaviro
New York University School of Law
Downloads 371 (85,462)
Citation 1

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international taxation, worldwide taxation, territorial taxation, tax-electivity

25.

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
Anne Alstott, Reuven S. Avi-Yonah, Lily L. Batchelder, Joshua D. Blank, Noel B. Cunningham, Victor Fleischer, Ari D. Glogower, David Kamin, Mitchell Kane, Sally Katzen, Edward D. Kleinbard, Michael S. Knoll, Rebecca M. Kysar, Zachary D. Liscow, Daniel Shaviro, John P. Steines, David Super, Clint Wallace and George K. Yin
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 370 (85,702)

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26.

Interrogating the Relationship between 'Legally Defensible' Tax Planning and Social Justice

NYU School of Law, Public Law Research Paper No. 16-42
Number of pages: 37 Posted: 08 Sep 2016 Last Revised: 05 Oct 2016
Daniel Shaviro
New York University School of Law
Downloads 362 (87,891)

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tax planning, social justice, human rights, legal ethics, tax penalties

27.

Beyond the Pro-Consumption Tax Consensus

NYU Law and Economics Research Paper No. 07-04
Number of pages: 53 Posted: 07 Jan 2007
Daniel Shaviro
New York University School of Law
Downloads 353 (90,484)
Citation 4

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income averaging, tax reform, optimal income taxation, consumption taxation, permanent income hypothesis

28.

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
Daniel Jacob Hemel, Reuven S. Avi-Yonah, Joseph Bankman, Jordan M. Barry, Lily L. Batchelder, John R. Brooks, Samuel D. Brunson, J. Clifton Fleming, David Gamage, Ari D. Glogower, Jacob Goldin, Andrew J. Haile, David Herzig, Hayes Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary D. Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard, Orly Mazur, Susan C. Morse, Richard D. Pomp, James R. Repetti, Julie Roin, Daniel Schaffa, Erin A. Scharff, Daniel Shaviro, Jay A. Soled, Sloan G. Speck, Kirk J. Stark, John A. Swain, Adam B. Thimmesch, Manoj Viswanathan, Edward A. Zelinsky and Eric M. Zolt
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, Ernst & Young, 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
Downloads 341 (94,066)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

29.

Digital Services Taxes and the Broader Shift From Determining the Source of Income to Taxing Location-Specific Rents

NYU Law and Economics Research Paper No. 19-36
Number of pages: 54 Posted: 12 Sep 2019 Last Revised: 09 Feb 2020
Daniel Shaviro
New York University School of Law
Downloads 332 (96,896)

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corporate income taxation, stateless income, digital services taxes, international tax policy, source of income, technology companies

30.

Why Worldwide Welfare as a Normative Standard in U.S. Tax Policy?

Tax Law Review, Forthcoming, NYU Law and Economics Research Paper No. 07-12
Number of pages: 36 Posted: 01 Mar 2007
Daniel Shaviro
New York University School of Law
Downloads 310 (104,501)

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capital import neutrality, capital export neutrality, international tax policy, worldwide welfare

31.

Disclosure and Civil Penalty Rules in the U.S. Legal Response to Corporate Tax Shelters

NYU Law and Economics Research Paper No. 07-05
Number of pages: 47 Posted: 07 Jan 2007
Daniel Shaviro
New York University School of Law
Downloads 280 (116,575)
Citation 2

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corporate tax shelters, taxpayer disclosure, civil penalties, tax compliance

32.

The Forgotten Henry Simons

NYU Law and Economics Research Paper No. 12-39
Number of pages: 48 Posted: 28 Nov 2012 Last Revised: 05 Dec 2012
Daniel Shaviro
New York University School of Law
Downloads 267 (122,564)
Citation 6

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Henry Simons, income taxation, consumption taxation, libertarianism, classical liberalism

33.

The Mapmaker's Dilemma in Evaluating High-End Inequality

NYU Law and Economics Research Paper No. 16-22, NYU School of Law, Public Law Research Paper No. 16-17
Number of pages: 70 Posted: 23 Apr 2016 Last Revised: 06 Jun 2016
Daniel Shaviro
New York University School of Law
Downloads 255 (128,599)
Citation 2

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inequality, distribution, high-end inequality, optimal income taxation, tax policy

34.

Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?

NYU, Law and Economics Research Paper No. 06-17
Number of pages: 71 Posted: 13 Apr 2006
Daniel Shaviro
New York University School of Law
Downloads 250 (131,211)

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tax politics, tax reform, consumption taxation, tax simplification

35.

Goodbye to All That?: A Requiem for the Destination-Based Cash Flow Tax

Bulletin for International Taxation, 2018 (Volume 72), No. 4/5, NYU School of Law, Public Law Research Paper No. 18-12, NYU Law and Economics Research Paper No. 18-05
Number of pages: 11 Posted: 14 Feb 2018 Last Revised: 26 Mar 2018
Daniel Shaviro
New York University School of Law
Downloads 242 (135,554)
Citation 3

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tax reform, destination-based cash flow tax, border adjusted tax, corporate income taxation, value-added taxation

36.

A Burden-Neutral Shift from Foreign Tax Creditability to Deductibility?

Tax Law Review, Vol. 64, No. 4, 2011, NYU Law and Economics Research Paper No. 10-39
Number of pages: 23 Posted: 24 Aug 2010 Last Revised: 09 Oct 2011
Kimberly A. Clausing and Daniel Shaviro
Reed College - Department of Economics and New York University School of Law
Downloads 239 (137,203)
Citation 1

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International Taxation, Foreign Tax Credits

37.

The Bush Administration's Huge Tax Cuts: Steps Towards Bigger Government?

NYU Law School, Public Law Research Paper No. 67; and NYU, Ctr for Law and Business Research Paper No. 03-17
Number of pages: 30 Posted: 22 Sep 2003
Daniel Shaviro
New York University School of Law
Downloads 220 (148,709)
Citation 1

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size of government, 2001 and 2003 tax cuts, fiscal language

38.

Friends Without Benefits? Treasury and EU State Aid

Tax Notes International, Vol. 83, No. 12, Sep. 2016, NYU Law and Economics Research Paper No. 16-40
Number of pages: 15 Posted: 19 Oct 2016 Last Revised: 14 Dec 2016
Daniel Shaviro
New York University School of Law
Downloads 211 (154,616)

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International Taxation, EU State Aid Cases, Treasury White Paper

39.

The Two Faces of the Single Tax Principle

NYU School of Law, Public Law Research Paper No. 15-47, NYU Law and Economics Research Paper No. 15-19
Number of pages: 11 Posted: 25 Sep 2015 Last Revised: 04 Nov 2015
Daniel Shaviro
New York University School of Law
Downloads 211 (154,616)

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international taxation, tax treaties, double taxation, international tax policy, single tax principle

40.

Effective Marginal Tax Rates on Low-Income Households

Number of pages: 43 Posted: 19 May 1999
Daniel Shaviro
New York University School of Law
Downloads 208 (156,732)
Citation 6

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41.

Households and the Fiscal System

Social Philosophy & Policy, Forthcoming
Number of pages: 42 Posted: 21 Mar 2005
Daniel Shaviro
New York University School of Law
Downloads 193 (168,031)

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42.

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
Susan C. Morse, Stephen E. Shay, Reuven S. Avi-Yonah, Lily L. Batchelder, Joshua D. Blank, Noel B. Cunningham, Victor Fleischer, Ari D. Glogower, David Kamin, Mitchell Kane, Michael S. Knoll, Rebecca M. Kysar, Leandra Lederman, Zachary D. Liscow, Ruth Mason, Daniel Shaviro, John P. Steines, David Super, Clint Wallace and Bret Wells
University of Texas at Austin - School of Law, Harvard 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 191 (169,573)
Citation 1

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

43.

Tax Reform Implications of the Risk of a U.S. Budget Catastrophe

NYU Law and Economics Research Paper No. 11-34
Number of pages: 26 Posted: 10 Sep 2011 Last Revised: 05 Oct 2011
Daniel Shaviro
New York University School of Law
Downloads 187 (172,917)

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44.

Should Social Security and Medicare Be More Market-Based?

NYU Law and Economics Research Paper No. 12-41
Number of pages: 78 Posted: 28 Nov 2012 Last Revised: 17 Jan 2013
Daniel Shaviro
New York University School of Law
Downloads 186 (173,749)

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Social Security, Medicare, private accounts, Ryan Medicare plan

45.

Does More Sophisticated Mean Better? A Critique of Alternative Approaches to Sourcing the Interest Expense of American Multinationals

Number of pages: 83 Posted: 06 Feb 2001
Daniel Shaviro
New York University School of Law
Downloads 178 (180,687)

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46.

The Long-Term U.S. Fiscal Gap: Is the Main Problem Generational Inequity?

George Washington Law Review, Vol. 76, 2008, NYU Law and Economics Research Paper No. 08-47
Number of pages: 60 Posted: 12 Nov 2008 Last Revised: 02 Oct 2009
Daniel Shaviro
New York University School of Law
Downloads 174 (184,338)

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47.

Multiple Myopias, Multiple Selves, and the Under-Saving Problem

NYU Law and Economics Research Paper No. 14-19
Number of pages: 76 Posted: 23 Jul 2014 Last Revised: 05 Aug 2014
Daniel Shaviro
New York University School of Law
Downloads 171 (187,055)
Citation 1

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retirement saving, behavioral economics, employer pensions, Social Security, income taxation, consumption taxation

48.

Reckless Disregard: The Bush Administration's Policy of Cutting Taxes in the Face of an Enormous Fiscal Gap

Downloads 171 (187,055)

Reckless Disregard: The Bush Administration's Policy of Cutting Taxes in the Face of an Enormous Fiscal Gap

NYU Law School, Public Law Research Paper No. 71; and NYU, Ctr for Law and Business Research Paper No. 03-19
Number of pages: 62 Posted: 02 Oct 2003
Daniel Shaviro
New York University School of Law
Downloads 171 (187,120)
Citation 2

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tax cuts, size of government, generational accounting, fiscal gap

Reckless Disregard: The Bush Administration's Policy of Cutting Taxes in the Face of an Enormous Fiscal Gap

Tax Notes, Vol. 105, No. 3, October 18, 2004
Posted: 15 Oct 2004
Daniel Shaviro
New York University School of Law

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49.

Permanent Income and the Annual Income Tax

NYU, Law and Economics Research Paper No. 06-28
Number of pages: 44 Posted: 27 Jul 2006
Daniel Shaviro
New York University School of Law
Downloads 165 (192,925)
Citation 1

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50.

The Bucket and Buffett Approaches to Raising Taxes on High-Income U.S. Individuals

Canadian Tax Journal/Revue Fiscale Canadienne, Forthcoming, NYU School of Law, Public Law Research Paper No. 12-68, NYU Law and Economics Research Paper No. 12-44
Number of pages: 14 Posted: 10 Dec 2012 Last Revised: 17 Jan 2013
Daniel Shaviro
New York University School of Law
Downloads 153 (205,671)
Citation 1

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Tax reform, base-broadening, Buffett tax, progressivity, deduction disallowance

51.

Taxing Potential Community Members' Foreign Source Income

NYU Law and Economics Research Paper No. 15-09
Number of pages: 46 Posted: 03 Jul 2015 Last Revised: 18 Jul 2015
Daniel Shaviro
New York University School of Law
Downloads 152 (206,814)
Citation 1

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international taxation, citizenship taxation, foreign source income, foreign tax credits, individual residence

52.

Welfare, Cash Grants, and Marginal Rates

Southern Methodist University Law Review, Forthcoming, NYU, Law and Economics Research Paper No. 06-21
Number of pages: 28 Posted: 25 Apr 2006
Daniel Shaviro
New York University School of Law
Downloads 139 (222,449)

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marginal rates, welfare, demogrants, negative income tax

53.

The Economics of Vouchers

NBER Working Paper No. w7092
Number of pages: 67 Posted: 19 May 1999 Last Revised: 16 Mar 2010
David F. Bradford and Daniel Shaviro
Princeton University, Woodrow Wilson School and New York University School of Law
Downloads 117 (253,634)

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54.

Veridical Verdicts: Increasing Verdict Accuracy Through the Use of Overtly Probabilistic Evidence and Methods

Cornell Law Review, Vol. 75, p. 247, 1990
Number of pages: 33 Posted: 27 Jul 2009
Jonathan J. Koehler and Daniel Shaviro
Northwestern University - Pritzker School of Law and New York University School of Law
Downloads 107 (270,252)
Citation 2

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Base rate, probability, evidence

55.

Gilded Age Literature and Inequality

NYU Law and Economics Research Paper No. 18-18, NYU School of Law, Public Law Research Paper No. 18-33
Number of pages: 26 Posted: 18 May 2018 Last Revised: 04 Jun 2018
Daniel Shaviro
New York University School of Law
Downloads 88 (307,125)

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law and literature, law and humanities, Gilded Age, inequality, E.M. Forster

56.

The More It Changes, the More It Stays the Same?: Automatic Indexing and Current Policy

in Fagan and Levmore Eds.), THE TIMING OF LEGAL INTERVENTION (Edward Elgar Publishing), Forthcoming, NYU School of Law, Public Law Research Paper No. 15-44, NYU Law and Economics Research Paper No. 15-18
Number of pages: 32 Posted: 11 Sep 2015 Last Revised: 04 Nov 2015
Daniel Shaviro
New York University School of Law
Downloads 80 (325,475)

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automatic indexing, inflation indexing, long-term budget policy, timing of legal intervention, policy change, tax reform, Social Security reform

57.

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
Leandra Lederman, Susan C. Morse, Stephen E. Shay, Clint Wallace, Reuven S. Avi-Yonah, Lily L. Batchelder, Jeremy Bearer-Friend, Joshua D. Blank, Leslie Book, Bryan Camp, Noel B. Cunningham, Victor Fleischer, J. Clifton Fleming, Keith Fogg, David Gamage, Ari D. Glogower, Mitchell Kane, Ariel Jurow Kleiman, Edward D. Kleinbard, Rebecca M. Kysar, Zachary D. Liscow, Ruth Mason, Omri Y. Marian, Robert J. Peroni, Darien Shanske, Daniel Shaviro, John P. Steines, Bret Wells and Eric M. Zolt
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Harvard 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 71 (348,379)

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

58.

What Are Minimum Taxes, and Why Might One Favor or Disfavor Them?

Number of pages: 81
Daniel Shaviro
New York University School of Law
Downloads 22

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minimum taxes, taxable income, financial statement income, foreign tax credits, GloBE pillar 2, tax reform

59.

Can Tax Cuts Increase the Size of Government?

Canadian Journal of Law and Jurisprudence, Vol. 18, No. 1, pp. 135-152, January 2005
Posted: 10 May 2005
Daniel Shaviro
New York University School of Law

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Taxation, government

60.

The New Age of Big Government

Regulation, Vol. 27, No. 1, pp. 36-42, Spring 2004
Posted: 27 May 2004
Daniel Shaviro
New York University School of Law

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Tax cuts, fiscal policy, Bush Administration, Bush tax cuts, size of government, redistribution of wealth, future cuts, budget, fiscal gap, generational imbalances, tax code, spending, national debt, budget deficit

61.

The Growing U.S. Fiscal Gap

World Economics Journal, Vol. 3, No. 4, October-December 2002
Posted: 21 Jan 2003
Daniel Shaviro
New York University School of Law

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62.

The Story of Knetsch V. United States and Judicial Doctrines Combating Tax Avoidance

TAX STORIES: AN IN-DEPTH LOOK AT TEN LEADING FEDERAL INCOME TAX CASES, Foundation Press, Forthcoming
Posted: 14 Jun 2002
Daniel Shaviro
New York University School of Law

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63.

The Fifth Circuit Gets it Wrong in Compaq V. Commissioner

Tax Notes, Vol. 94, No. 4, January 28, 2002
Posted: 24 Jan 2002
Daniel Shaviro and David A. Weisbach
New York University School of Law and University of Chicago - Law School

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64.

Tax Simplification and the Alternative Minimum Tax

Tax Notes, Vol. 91, No. 9, May 28, 2001 (Special Supplement)
Posted: 24 May 2001
Daniel Shaviro
New York University School of Law

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65.

Economic Substance, Corporate Tax Shelters, and the Compaq Case

Tax Notes, July 2000
Posted: 14 Aug 2000
Daniel Shaviro
New York University School of Law

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Corporate tax shelters, foreign tax credits, economic substance

66.

When Rules Change: The Economics of Retroactivity

Posted: 16 Nov 1998
Daniel Shaviro
New York University School of Law

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67.

The Minimum Wage, the Earned Income Tax Credit, and Optimal Subsidy Policy

University of Chicago Law Review, March 1997.
Posted: 14 Mar 1997
Daniel Shaviro
New York University School of Law

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68.

Risk-Based Rules and the Taxation of Capital Income

Tax Law Review, 1996.
Posted: 21 Oct 1996
Daniel Shaviro
New York University School of Law

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Other Papers (2)

Total Downloads: 187
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1.

Book Review of Kleinbard, 'We are Better Than This: How Government Should Spend Our Money'

68 National Tax Journal 681-688 (September 2015)
Number of pages: 8 Posted: 09 Sep 2015
Daniel Shaviro
New York University School of Law
Downloads 155

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tax policy, high-end inequality, low-end inequality, Gini coefficient, tax rhetoric

2.

Comments at the Columbia Business School on the US Tax Cuts and Jobs Act of 2017

Number of pages: 7 Posted: 19 Mar 2020
Daniel Shaviro
New York University School of Law
Downloads 32

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tax reform, Tax Cuts and Jobs Act