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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

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

56

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CITATIONS
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75

Scholarly Papers (56)

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1.

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 1,360 (9,218)
Citation 3

Abstract:

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

2.

Replacing the Income Tax With a Progressive Consumption Tax

Downloads 1,241 ( 12,458)
Citation 9

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 1,241 (12,196)
Citation 9

Abstract:

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

Abstract:

3.

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 1,127 (13,670)
Citation 6

Abstract:

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

4.

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 945 (16,683)
Citation 6

Abstract:

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

5.

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 834 (13,979)

Abstract:

taxation, efficiency, distribution, income taxation, consumption taxation

6.

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 781 (19,061)
Citation 2

Abstract:

financial sector taxation, financial transactions tax, financial activities tax

7.

Some Observations Concerning Multi-Jurisdictional Tax Competition

Downloads 762 ( 25,976)
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 442 (52,588)
Citation 1

Abstract:

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 320 (77,377)
Citation 1

Abstract:

8.

Rethinking Tax Expenditures and Fiscal Language

Downloads 615 ( 34,873)
Citation 9

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 615 (34,359)
Citation 9

Abstract:

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

Abstract:

9.

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 447 (46,135)
Citation 2

Abstract:

10.

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 426 (36,647)

Abstract:

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

11.

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 411 (54,683)
Citation 1

Abstract:

12.

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 391 (55,946)
Citation 1

Abstract:

international taxation, foreign tax credits, double taxation

13.

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 341 (68,035)
Citation 1

Abstract:

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

14.

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 287 (74,258)
Citation 1

Abstract:

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

15.

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 282 (74,258)
Citation 1

Abstract:

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

16.

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 278 (76,830)
Citation 5

Abstract:

17.

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 261 (90,837)
Citation 3

Abstract:

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

18.

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 235 (94,898)
Citation 3

Abstract:

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

19.

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 219 (106,047)

Abstract:

tax politics, tax reform, consumption taxation, tax simplification

20.

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 215 (103,843)

Abstract:

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

21.

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 209 (118,930)
Citation 1

Abstract:

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

22.

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 184 (120,057)
Citation 2

Abstract:

International Taxation, Foreign Tax Credits

23.

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 175 (136,414)

Abstract:

24.

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 173 (139,207)

Abstract:

25.

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 169 (140,569)

Abstract:

Social Security, Medicare, private accounts, Ryan Medicare plan

26.

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

Downloads 166 (151,088)
Citation 1

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 166 (151,144)
Citation 1

Abstract:

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

Abstract:

27.

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 162 (62,306)

Abstract:

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

28.

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 157 (132,998)
Citation 5

Abstract:

29.

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 150 (158,496)

Abstract:

30.

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 150 (151,908)
Citation 6

Abstract:

31.

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 146 (155,093)

Abstract:

32.

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 127 (179,608)
Citation 1

Abstract:

marginal rates, welfare, demogrants, negative income tax

33.

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 126 (157,646)

Abstract:

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

34.

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 118 (174,420)

Abstract:

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

35.

The Economics of Vouchers

NBER Working Paper No. w7092
Number of pages: 67 Posted: 19 May 1999
David F. Bradford and Daniel Shaviro
Princeton University, Woodrow Wilson School and New York University School of Law
Downloads 99 (214,307)
Citation 1

Abstract:

36.

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 86 (224,697)
Citation 4

Abstract:

Base rate, probability, evidence

37.

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 61 (181,735)

Abstract:

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

38.

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 33 (275,704)

Abstract:

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

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 15 (157,646)

Abstract:

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

40.

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 0 (71,751)

Abstract:

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

41.

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 0 (163,892)

Abstract:

International Taxation, EU State Aid Cases, Treasury White Paper

42.

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 0 (92,329)

Abstract:

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

43.

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 0 (88,430)

Abstract:

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

44.

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, New York University School of Law, New York University Law School, University of San Diego 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, USC Gould School of Law, University of Pennsylvania Law School, Brooklyn Law School, Yale University - Law School, New York University School of Law, New York University School of Law, Georgetown University Law Center, New York University School of Law and University of Virginia School of Law
Downloads 0 (110,779)

Abstract:

45.

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 0 (55,587)

Abstract:

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

46.

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 0 (109,384)

Abstract:

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

47.

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

Abstract:

Taxation, government

48.

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

Abstract:

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

49.

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

Abstract:

50.

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

Abstract:

51.

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

Abstract:

52.

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

Abstract:

53.

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

Abstract:

Corporate tax shelters, foreign tax credits, economic substance

54.

When Rules Change: The Economics of Retroactivity

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

Abstract:

55.

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

Abstract:

56.

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

Abstract:

Other Papers (1)

Total Downloads: 138    Citations: 0
Actions:
Email selected abstracts
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 83

Abstract:

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

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