Miranda Perry Fleischer

University of San Diego School of Law

Professor of Law

5998 Alcala Park

San Diego, CA 92110-2492

United States

SCHOLARLY PAPERS

10

DOWNLOADS
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2,003

CITATIONS
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SSRN RANKINGS

Top 36,062

in Total Papers Citations

5

Scholarly Papers (10)

1.

Theorizing the Charitable Tax Subsidies: The Role of Distributive Justice

U Illinois Law & Economics Research Paper No. LE09-006
Number of pages: 51 Posted: 25 Feb 2009 Last Revised: 30 Jan 2018
Miranda Perry Fleischer
University of San Diego School of Law
Downloads 315 (92,130)
Citation 1

Abstract:

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tax policy, charitable giving, tax exemption, non-profit law

2.

Atlas Nods: The Libertarian Case for a Basic Income

2017 Wisconsin Law Review 1189, San Diego Legal Studies Paper No. 17-306, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 821, U of Chicago, Public Law Working Paper No. 644
Number of pages: 83 Posted: 23 Oct 2017 Last Revised: 03 Feb 2018
Miranda Perry Fleischer and Daniel Jacob Hemel
University of San Diego School of Law and University of Chicago - Law School
Downloads 298 (97,899)

Abstract:

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Universal Basic Income, Libertarianism, Tax Policy

3.

Generous to a Fault? Fair Shares and Charitable Giving (formerly titled 'Why Limit Charity?')

U Illinois Law & Economics Research Paper No. LE07-020, Minnesota Law Review, Vol. 93, 2008
Number of pages: 66 Posted: 14 Jun 2007 Last Revised: 29 May 2008
Miranda Perry Fleischer
University of San Diego School of Law
Downloads 275 (106,638)

Abstract:

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income tax, charitable giving, charities, non-profits, non-profit law

4.

Charitable Contributions in an Ideal Estate Tax

U of Colorado Law Legal Studies Research Paper No. 06-13
Number of pages: 53 Posted: 25 May 2006
Miranda Perry Fleischer
University of San Diego School of Law
Downloads 246 (119,798)
Citation 3

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tax, estate tax, non-profits, charitable contributions, charitable deduction

5.

Not so Fast: The Hidden Difficulties of Taxing Wealth

NOMOS Wealth Volume, FORTHCOMING, San Diego Legal Studies Paper No. 16-213
Number of pages: 39 Posted: 15 Mar 2016
Miranda Perry Fleischer
University of San Diego School of Law
Downloads 241 (122,321)

Abstract:

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tax policy, inequality, distributive justice, political philosophy, wealth taxation, equality of opportunity, wealth, wealth transfer taxes, estate taxes, inheritance taxes

6.

Divide and Conquer: Using an Accessions Tax to Combat Dynastic Wealth Transfers

Boston College Law Review, Vol. 57, 2016, San Diego Legal Studies Paper No. 16-211
Number of pages: 34 Posted: 25 Feb 2016
Miranda Perry Fleischer
University of San Diego School of Law
Downloads 152 (186,672)

Abstract:

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tax policy, inequality, distributive justice, wealth taxation, equality of opportunity, wealth, wealth transfer taxes, estate taxes, inheritance taxes, plutocracy

7.

Libertarianism and the Charitable Tax Subsidies

Boston College Law Review, Vol. 56, September 2015, San Diego Legal Studies Paper No. 15-189
Number of pages: 72 Posted: 28 Apr 2015 Last Revised: 11 Feb 2016
Miranda Perry Fleischer
University of San Diego School of Law
Downloads 150 (188,735)
Citation 1

Abstract:

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tax policy, libertarianism, non-profit law, charitable giving, political philosophy, inequality

8.

How is the Opera Like a Soup Kitchen?

The Philosophical Foundations of Tax Law (Oxford University Press, 2016), Forthcoming, San Diego Legal Studies Paper No. 16-210
Number of pages: 29 Posted: 10 Feb 2016
Miranda Perry Fleischer
University of San Diego School of Law
Downloads 143 (196,248)

Abstract:

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Tax policy, nonprofit law, charitable giving, political philosophy, distributive justice, inequality

9.

The Architecture of a Basic Income

University of Chicago Law Review, Forthcoming, San Diego Legal Studies Paper Forthcoming
Number of pages: 62 Posted: 08 Mar 2019 Last Revised: 14 Mar 2019
Miranda Perry Fleischer and Daniel Jacob Hemel
University of San Diego School of Law and University of Chicago - Law School
Downloads 122 (222,250)

Abstract:

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basic income, universal basic income, UBI, cash transfers, negative income tax

10.

Subsidizing Charity Liberally

San Diego Legal Studies Paper No. 17-261
Number of pages: 28 Posted: 03 Mar 2017
Miranda Perry Fleischer
University of San Diego School of Law
Downloads 61 (341,863)

Abstract:

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Distributive Justice, Philanthropy, Tax Policy, Charitable Giving, Libertarianism, Equality of Opportunity, Charitable Deduction, Tax Exemption