Henry Ordower

Saint Louis University - School of Law

Professor of Law

100 N. Tucker Blvd.

St. Louis, MO 63101

United States

SCHOLARLY PAPERS

41

DOWNLOADS

4,848

SSRN CITATIONS

6

CROSSREF CITATIONS

3

Scholarly Papers (41)

1.

The Culture of Tax Avoidance

55 Saint Louis U. L. J. 47 (2010), Saint Louis U. Legal Studies Research Paper No. 2010-06
Number of pages: 82 Posted: 28 Apr 2010 Last Revised: 14 Jul 2020
Henry Ordower
Saint Louis University - School of Law
Downloads 1,335 (22,723)
Citation 3

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Taxation, Tax Planning, Tax Shelters, General Anti-avoidance rules, Economic Substance, Taxation and Culture, Law and Culture, Tax Policy, Tax Reform

2.

Demystifying Hedge Funds: A Design Primer

UC Davis Business Law Journal, Vol. 7, pp. 323-372, Saint Louis U. Legal Studies Research
Number of pages: 50 Posted: 21 Sep 2008
Henry Ordower
Saint Louis University - School of Law
Downloads 642 (62,953)

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3.

The Regulation of Private Equity, Hedge Funds and State Funds

Eddy Wymeersch, ed. Alternative Investment Fund Regulation, International Banking and Finance Law Series v. 16, Chap. 17, 401-431, 2012, 58 American Journal of Comparative Law - Supplement 1 295-321 (2010), Saint Louis U. Legal Studies Research Paper No. 2010-22
Number of pages: 29 Posted: 09 Aug 2010 Last Revised: 14 Jul 2020
Henry Ordower
Saint Louis University - School of Law
Downloads 289 (159,448)

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Investment companies, hedge funds, private equity funds, sovereign wealth funds, financial services, securities regulation, derivative products

4.

Horizontal and Vertical Equity in Taxation as Constitutional Principles: Germany and the United States Contrasted

Florida Tax Review, Vol. 7, No. 5, pp. 259-334, 2006
Number of pages: 81 Posted: 21 Sep 2008 Last Revised: 14 Jul 2020
Henry Ordower
Saint Louis University - School of Law
Downloads 213 (215,276)
Citation 1

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5.

United States of America: The Burden of Proof in Tax Matters

United States of America in Gerard Meussen, ed., The Burden of Proof in Tax Law chapter 3.15 (Amsterdam, 2013) (EATLP Series v. 10), Saint Louis U. Legal Studies Research Paper No. 2011-12
Number of pages: 36 Posted: 30 May 2011 Last Revised: 16 Jul 2020
Henry Ordower
Saint Louis University - School of Law
Downloads 197 (231,155)

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burden of proof, burden of production, anti-abuse provisions, transfer pricing, appeals, information reporting

6.

Out of Ferguson: Misdemeanors, Municipal Courts, Tax Distribution and Constitutional Limitations

Howard Law Journal, Vol. 61, No. 113, 2017, Saint Louis U. Legal Studies Research Paper No. 2016-14
Number of pages: 34 Posted: 19 Oct 2016 Last Revised: 13 Jul 2020
Saint Louis University - School of Law, Saint Louis University - Department of Sociology and Anthropology and Saint Louis University - Department of Political Science
Downloads 171 (261,626)

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Policing; Constitutional Tax Limitations; Racial Discrimination; Municipal Courts

7.

Utopian Visions Toward a Grand Unified Global Income Tax

Florida Tax Review, Vol. 14, No. 5, 361 - 418 (2013)
Number of pages: 58 Posted: 30 Nov 2012 Last Revised: 22 Jun 2018
Henry Ordower
Saint Louis University - School of Law
Downloads 165 (269,861)
Citation 1

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8.

Uniform International Tax Collection and Distribution for Global Development, a Utopian BEPS Alternative

Saint Louis U. Legal Studies Research Paper No. 2020-22, Columbia Journal of Tax Law, Vol. 12, No. 2, p. 126, 2021
Number of pages: 47 Posted: 11 Jan 2022
Henry Ordower
Saint Louis University - School of Law
Downloads 143 (303,380)

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International Taxation, Income Tax, Multi-National Enterprises, BEPS, International Development, Poverty, Tax Uniformity

9.

Privatizing Regulation: Whistleblowing and Bounty Hunting in the Financial Services Industries

Dickenson Journal of International Law, Vol. 19, pp. 117-143, 2000, Journal of Financial Crime, pp. 305-318, 2001, Saint Louis U. Legal Studies Research Paper
Number of pages: 27 Posted: 21 Sep 2008 Last Revised: 22 Feb 2011
Saint Louis University - School of Law, affiliation not provided to SSRN, Saint Louis University - Richard A. Chaifetz School of Business, Saint Louis University - Richard A. Chaifetz School of Business, University of Delaware and Saint Louis University - Richard A. Chaifetz School of Business
Downloads 134 (319,074)

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10.

Revisiting Realization: Accretion Taxation, the Constitution, Macomber, and Mark to Market

Virginia Tax Review, Vol. 13, No. 1, pp. 1-99, Summer 1993, Saint Louis U. Legal Studies Research Paper
Number of pages: 99 Posted: 21 Sep 2008 Last Revised: 12 Oct 2008
Henry Ordower
Saint Louis University - School of Law
Downloads 121 (344,285)
Citation 1

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11.

United States of America Experience with and Administrative Practice Concerning Mutual Assistance in Tax Affairs

MUTUAL ASSISTANCE AND INFORMATION EXCHANGE, Roman Seer and Isabel Gabert, ed., (2010), EATLP International Tax Series v. 8, Saint Louis U. Legal Studies Research Paper No. 2010-16
Number of pages: 40 Posted: 05 Jul 2010 Last Revised: 16 Jul 2020
Henry Ordower
Saint Louis University - School of Law
Downloads 118 (350,546)

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Taxation, Tax administration, tax procedure, International treaties, tax treaties, mutual assistance, international legal cooperation

12.

Exploring the Literary Function of Law and Litigation in Njal's Saga

Cardozo Stud. L. & Literature, Vol. 3, No. 62, 1991
Number of pages: 21 Posted: 22 Oct 2008
Henry Ordower
Saint Louis University - School of Law
Downloads 96 (403,598)

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law and literature, medieval Iceland, family saga, saga

13.

Abandoning Realization and the Transition Tax: Toward a Comprehensive Tax Base

Saint Louis U. Legal Studies Research Paper No. 2018-7, Buffalo Law Review Vol. 67, No. 5
Number of pages: 46 Posted: 30 Oct 2018 Last Revised: 13 Jul 2020
Henry Ordower
Saint Louis University - School of Law
Downloads 94 (409,145)

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taxation, realization, deferral, mark to market, 16th Amendment, U.S. Constitution

14.

The Corporate Income Tax: United States of America Report

United States in Daniel Gutmann ed., Corporate Income Tax Subjects, Series: Volume 12 in the EATLP International Tax Series (2016), Saint Louis U. Legal Studies Research Paper No. 2012-30
Number of pages: 16 Posted: 30 Nov 2012 Last Revised: 16 Jul 2020
Henry Ordower
Saint Louis University - School of Law
Downloads 89 (423,739)
Citation 1

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15.

The Village of Billionaires: Fair Taxation and Redistribution Amid Relative and Absolute Poverty

99 Tax Notes International 97 (July 6, 2020), Saint Louis U. Legal Studies Research Paper No. 2020-29
Number of pages: 20 Posted: 19 Oct 2020 Last Revised: 24 Oct 2020
Alexis Brassey and Henry Ordower
University of Cambridge and Saint Louis University - School of Law
Downloads 84 (438,692)

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economic equality, poverty, social justice, revenue distribution, tax policy, taxation

16.

Charitable Contributions of Services: Charitable Gift Planning for Non-Itemizers

67 The Tax Lawyer 517 - 545 (2014), Saint Louis U. Legal Studies Research Paper No. 2012-29
Number of pages: 30 Posted: 30 Nov 2012 Last Revised: 24 Aug 2015
Henry Ordower
Saint Louis University - School of Law
Downloads 79 (454,668)

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17.

Comparative Law Observations on Taxation of Same-Sex Couples

Tax Notes, Vol. 111, pp. 229-233, 2006, Saint Louis U. Legal Studies Research
Number of pages: 5 Posted: 21 Sep 2008 Last Revised: 20 Jul 2014
Henry Ordower
Saint Louis University - School of Law
Downloads 73 (475,409)

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18.

Seeking Consistency in Relating Capital to Current Expenditures

Virginia Tax Review, Vol. 24, p. 263, 2004
Number of pages: 39 Posted: 18 Sep 2008 Last Revised: 16 Jul 2020
Henry Ordower
Saint Louis University - School of Law
Downloads 71 (482,692)

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19.

Taxing Others in the Age of Trump: Foreigners (and the Politically Weak) As Tax Subject

62 Saint Louis University L.J. 157 (Forthcoming)
Number of pages: 19 Posted: 14 Jul 2018 Last Revised: 13 Jul 2020
Henry Ordower
Saint Louis University - School of Law
Downloads 70 (490,071)

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immigrants, taxation, international taxation, tariffs

20.

Schedularity in U.S. Taxation, Its Effect on Tax Distribution, Comparison with Sweden

Saint Louis U. Legal Studies Research Paper No. 2012-31
Number of pages: 49 Posted: 30 Nov 2012 Last Revised: 20 Jul 2014
Henry Ordower
Saint Louis University - School of Law
Downloads 70 (486,328)

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21.

The Expatriation Tax, Deferrals, Mark to Market, the Macomber Conundrum and Doubtful Constitutionality

Pittsburgh Tax Review, Vol. 15, No. 1, 2017, Saint Louis U. Legal Studies Research Paper No. 2018-3
Number of pages: 60 Posted: 14 Jul 2018 Last Revised: 22 Aug 2018
Henry Ordower
Saint Louis University - School of Law
Downloads 58 (534,447)

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Expatriation, Taxation, Realization, 16th Amendment, Emigration, Tax Policy

22.

Protecting Defamatory Fiction and Reader-Response Theory with Emphasis on the German Experience

Georgia Journal of International and Comparative Law, Vol. 22, No. 2, 1992
Number of pages: 34 Posted: 06 Oct 2008
Henry Ordower
Saint Louis University - School of Law
Downloads 56 (543,377)

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23.

Exploring the Impact of Taxation on Immigration

Hermann Remsperger, Volker W. Wieland, Michael Sachs, and Theodor Baums eds., Zentralbanken, Währungsunion und stabiles Finanzsystem: Festschrift für Helmut Siekmann 637 (Berlin 2019); 100 Tax Notes International 809 (November 9, 2020), Saint Louis U. Legal Studies Research Paper No. 2020-31
Number of pages: 11 Posted: 19 Oct 2020 Last Revised: 10 Dec 2020
Henry Ordower
Saint Louis University - School of Law
Downloads 51 (566,599)

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immigration, taxation, fungible labor, golden visas, capital flight

24.

Avoiding Federal and State Constitutional Limitations in Taxation

Julio Homem de Siqueira, et al., eds. Princípios Constitucionais Tributários (Tax Principles and Constitutional Law) Belo Horizonte, Brazil, Forthcoming, 168 Tax Notes Federal 1447 (August 24, 2020) and 97 Tax Notes State 803 (August 24, 2020), Saint Louis U. Legal Studies Research Paper No. 2020-30
Number of pages: 14 Posted: 19 Oct 2020 Last Revised: 24 Oct 2020
Henry Ordower
Saint Louis University - School of Law
Downloads 49 (576,503)

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constitutions, taxation, realization, sales and use tax

25.

Schedularity in U.S. Income Taxation and its Effect on Tax Distribution

Northwestern University Law Review, Vol. 108, No. 3, 2014, p. 905-24, Saint Louis U. Legal Studies Research Paper No. 2014-19
Number of pages: 21 Posted: 21 Jul 2014 Last Revised: 22 Jun 2018
Henry Ordower
Saint Louis University - School of Law
Downloads 49 (581,385)

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Income Taxation, Regressivity, Schedularity, Distribution, Fairness

26.

Block Rewards, Carried Interests, and Other Valuation Quandaries in Taxing Compensation

175 Tax Notes Federal 1551 (June 6, 2022) and 104 Tax Notes State 989 (June 6, 2022), Saint Louis U. Legal Studies Research Paper No. 2022-04
Number of pages: 16 Posted: 31 Jul 2022 Last Revised: 07 Oct 2022
Henry Ordower
Saint Louis University - School of Law
Downloads 47 (586,423)

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Cryptocurrency, income taxation, block rewards, compensation

27.

Capital, an Elusive Tax Object and Impediment to Sustainable Taxation

23 Florida Tax Review 625 (2020), Saint Louis U. Legal Studies Research Paper No. 2020-21
Number of pages: 31 Posted: 11 Sep 2020 Last Revised: 10 Dec 2020
Henry Ordower
Saint Louis University - School of Law
Downloads 43 (607,610)

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capital gain, horizontal equity, vertical equity, realization, recognition, basis, sustainable taxation

28.

Taxing Service Partners to Achieve Horizontal Equity

Tax Lawyer, Vol. 46, pp. 19-41, 1991
Number of pages: 23 Posted: 06 Oct 2008 Last Revised: 12 Oct 2008
Henry Ordower
Saint Louis University - School of Law
Downloads 40 (624,339)

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29.

Toward a Multiple Party Representation Model: Moderating Power Disparity

Ohio State Law Journal, Vol. 64, No. 5, 2003, Saint Louis U. Legal Studies Research
Number of pages: 52 Posted: 21 Sep 2008 Last Revised: 10 Oct 2008
Henry Ordower
Saint Louis University - School of Law
Downloads 38 (635,869)

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30.

Preserving the Corporate Tax Base Through Tax Transparency

Tax Notes International, Vol. 71, No. 11, 993 (2013), Saint Louis U. Legal Studies Research Paper No. 2013-32
Number of pages: 7 Posted: 21 Jul 2014 Last Revised: 12 Sep 2014
Henry Ordower
Saint Louis University - School of Law
Downloads 37 (641,660)

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corporate income tax, tax transparency, tax competition

31.

A Theorem for Compensation Deferral: Doubling Your Blessings by Taking Your Rabbi Abroad

Tax Lawyer, Vol. 47, pp 301-347, 1994
Number of pages: 48 Posted: 06 Oct 2008
Henry Ordower
Saint Louis University - School of Law
Downloads 34 (660,277)

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32.

Trusting Our Partners: An Essay on Resetting the Estate Planning Defaults for an Adult World

Real Property, Probate and Trust Journal, Vol. 31, pp. 313-56, 1996
Number of pages: 44 Posted: 06 Oct 2008 Last Revised: 03 Feb 2009
Henry Ordower
Saint Louis University - School of Law
Downloads 30 (687,126)

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33.

New York’s Proposed Mark-to-Market Tax Decouples From Federal Tax

99 Tax Notes State 794 (2/22/21); 170 Tax Notes Federal 1243 (2/22/21), Saint Louis University School of Law Legal Studies Research Paper Series, 2021-18
Number of pages: 9 Posted: 02 Feb 2021 Last Revised: 20 May 2021
Henry Ordower
Saint Louis University - School of Law
Downloads 29 (694,341)

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taxation, state taxation, realization, recognition, revenue enhancement

34.

Immigration, Emigration, Fungible Labour and the Retreat from Progressive Taxation

Dominic de Cogan and Peter Harris, editors,Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (Hart Publishing 2020) Chapter 8, Saint Louis U. Legal Studies Research Paper No. 2020-40
Number of pages: 21 Posted: 19 Feb 2021 Last Revised: 29 Jul 2021
Henry Ordower
Saint Louis University - School of Law
Downloads 21 (756,621)

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Taxation, Immigration, Emigration, Fungible Labor, Discrimination, Golden Visas, Capital Flight

35.

Taxing Others in the Age of Trump: Foreigners (and the Politically Weak) as Tax Subjects

The Sanford E. Sarasohn Conference on Critical Issues in Comparative and International Taxation II: Taxation and Migration (Fall 2017), Saint Louis U. Legal Studies Research Paper No. 2017-17
Number of pages: 19 Posted: 06 Apr 2020 Last Revised: 24 May 2021
Henry Ordower
Saint Louis University - School of Law
Downloads 12 (837,795)

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36.

Taxes

Inequality in America: Causes and Consequences 309 (Santa Barbara, June, 2021) (Kimberley L. Kinsley and Robert S. Rycroft, editors)
Posted: 09 Aug 2021
Henry Ordower
Saint Louis University - School of Law

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taxation, inequality

37.

The Undeserving Rich: Can They Be Redeemed? Policy Options for Curbing Illegal Wealth

Journal of Financial Crime, v. 27 no. 4, 2020, Saint Louis U. Legal Studies Research Paper No. 2020-39
Posted: 08 Jun 2021
Department of Political Science, Saint Louis University, Saint Louis University - Richard A. Chaifetz School of Business, Saint Louis University - Richard A. Chaifetz School of Business, Saint Louis University - School of Law and Lebanese American University

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Financial reform, politically exposed persons, closing the wealth gap, dark money, illegal wealth accumulation

38.

Perspectives on the Tax Avoidance Culture: Legislative, Administrative, and Judicial Ambiguity

THE ROUTLEDGE COMPANION TO TAX AVOIDANCE RESEARCH 26 (Yulia Epifantseva & Nigar Hashimzade eds., 2017), Saint Louis U. Legal Studies Research Paper No. 2017-23
Posted: 26 Jun 2020
Henry Ordower
Saint Louis University - School of Law

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39.

Income Imputation: Toward Equal Treatment of Renters and Owners

Anthony C. Infanti, ed., CONTROVERSIES IN TAX LAW: A MATTER OF PERSPECTIVE (Ashgate Press 2014 Forthcoming), Saint Louis U. Legal Studies Research Paper No. 2014-17
Posted: 22 Jul 2014 Last Revised: 12 Sep 2014
Henry Ordower
Saint Louis University - School of Law

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Income taxation, tax distribution, regressivity, tax fairness, horizontal equity, vertical equity, imputed income

40.

Global Regulatory and Ethical Framework

H. Kent Baker, Greg Filbeck, and Halil Kiymaz, editors, PRIVATE EQUITY: OPPORTUNITIES AND RISKS Chapter 21 (Oxford University Press, 2014, Forthcoming), Saint Louis U. Legal Studies Research Paper No. 2014-16
Posted: 22 Jul 2014 Last Revised: 12 Sep 2014
Henry Ordower
Saint Louis University - School of Law

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Investment companies, private equity, securities regulation, investment company regulation, corporate takeovers, poison pills, tender offers

41.

Retreat from Progressive Taxation in the Swedish Welfare State: Does Immigration Matter?

Saint Louis U. Legal Studies Research Paper No. 2014-18
Posted: 21 Jul 2014 Last Revised: 24 May 2021
Henry Ordower
Saint Louis University - School of Law

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Income taxation, regressivity, progressivity, redistribution, welfare state