Henry Ordower

Saint Louis University - School of Law

Professor of Law

100 N. Tucker Blvd.

St. Louis, MO 63101

United States

SCHOLARLY PAPERS

46

DOWNLOADS

6,201

TOTAL CITATIONS

12

Scholarly Papers (46)

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 1,415 (28,453)
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 673 (79,942)

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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 333 (184,817)

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

4.

Unbundling Social Security from the Payroll Tax

Saint Louis U. Legal Studies Research Paper No. 2023-04, __ Florida Tax Review __ (2023) (Forthcoming)
Number of pages: 23 Posted: 28 Apr 2023 Last Revised: 05 Jul 2023
Henry Ordower
Saint Louis University - School of Law
Downloads 309 (200,165)

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social security, payroll tax, regressive tax, tax expenditures, benefits, tax history

5.

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 238 (261,179)
Citation 3

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6.

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 236 (263,322)

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

7.

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 197 (312,328)

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Policing; Constitutional Tax Limitations; Racial Discrimination; Municipal Courts

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 195 (315,248)
Citation 2

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

9.

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 180 (340,796)
Citation 1

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10.

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 160 (375,400)

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11.

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 158 (379,390)
Citation 1

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12.

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 157 (381,470)

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

13.

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 147 (402,939)

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

14.

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 126 (457,695)

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

15.

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 109 (507,441)
Citation 1

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16.

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 107 (514,223)

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law and literature, medieval Iceland, family saga, saga

17.

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 100 (539,586)

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18.

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 93 (565,554)

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19.

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 91 (573,186)

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Cryptocurrency, income taxation, block rewards, compensation

20.

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 90 (577,147)

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

21.

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 90 (577,147)

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22.

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 87 (589,145)

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23.

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 85 (597,532)

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immigrants, taxation, international taxation, tariffs

24.

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 80 (619,005)

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

25.

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 77 (632,212)

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constitutions, taxation, realization, sales and use tax

26.

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 77 (632,212)

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Income Taxation, Regressivity, Schedularity, Distribution, Fairness

27.

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 67 (680,103)

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28.

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 61 (712,255)
Citation 1

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

29.

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 58 (729,336)

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corporate income tax, tax transparency, tax competition

30.

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 53 (760,095)

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31.

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 53 (760,095)

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32.

Tax Hybridity and the Globalization of Taxation: Convergence, Borrowing, Culture

Number of pages: 31 Posted: 01 May 2024
Henry Ordower
Saint Louis University - School of Law
Downloads 48 (793,234)

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Taxation, tax planning, civil law, common law, public law, private law, legal convergence, cross-disciplinary, tax culture

33.

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 48 (793,234)

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34.

Tax as Hybrid Law: Borrowing and Convergences

Forthcoming,  JICL (Journal of International and Comparative Law), vol. 11, no. 2 , December 2024
, Saint Louis U. Legal Studies Research Paper No. 2024-12
Number of pages: 21 Posted: 11 Jan 2024 Last Revised: 21 Oct 2024
Henry Ordower
Saint Louis University - School of Law
Downloads 46 (807,592)

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Taxation, Tax Planning, Civil Law, Common Law, Public Law, Private Law, Legal Convergence, Cross-disciplinary

35.

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 44 (822,134)

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

36.

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 44 (822,134)

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37.

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 41 (844,952)

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taxation, state taxation, realization, recognition, revenue enhancement

38.

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 28 (961,230)

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39.

Is Aggressive Tax Planning a Failure of Tax Adviser Integrity?

Journal of Financial Crime, © Emerald Publishing Limited, 1359-0790, DOI 10.1108/JFC-08-2023-0207, Saint Louis U. Legal Studies Research Paper No. 2023-13
Posted: 22 Nov 2023 Last Revised: 26 Jan 2024
Henry Ordower
Saint Louis University - School of Law

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Taxation, Tax avoidance, Tax planning, Tax evasion, Tax professionals, Tax legislation

40.

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

41.

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

42.

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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43.

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

44.

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

45.

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

46.

Cryptocurrency Public Key Reporting: Using Embedded Technology to Aid Tax Compliance

Number of pages: 16
Henry Ordower and Haozheng Jiang
Saint Louis University - School of Law and affiliation not provided to SSRN
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cryptocurrency, blockchain, tax information reporting, taxation, public key