Theodore S. Sims

Boston University School of Law

Professor of Law

765 Commonwealth Avenue

Boston, MA 02215

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 49,919

SSRN RANKINGS

Top 49,919

in Total Papers Downloads

578

CITATIONS

1

Scholarly Papers (7)

1.

Economic Depreciation, Accrual Taxation, and the Samuelson Theorem: An Essay on the Structure of Capital Income Taxation

Boston Univ. School of Law, Law and Economics Research Paper No. 12-16
Number of pages: 38 Posted: 31 Mar 2012 Last Revised: 03 Apr 2012
Theodore S. Sims
Boston University School of Law
Downloads 165 (133,056)

Abstract:

capital income taxation, economic depreciation, accrual taxation

2.

Capital Income, Risky Investments, and Income and Cash-Flow Taxation

Boston Univ. School of Law, Law and Economics Research Paper No. 12-45
Number of pages: 52 Posted: 22 Jun 2013 Last Revised: 12 May 2014
Theodore S. Sims
Boston University School of Law
Downloads 129 (166,438)

Abstract:

Taxation and Risk, Uncertainty, Portfolio Choice, Cash-Flow Taxation

3.

Economic Depreciation and Invariant Valuation: A Constructive Proof of the Samuelson Theorem

Boston Univ. School of Law, Law and Economics Research Paper No. 12-06
Number of pages: 13 Posted: 22 Feb 2012 Last Revised: 31 Mar 2012
Theodore S. Sims
Boston University School of Law
Downloads 105 (192,865)
Citation 1

Abstract:

capital income taxation, economic depreciation, accrual taxation

4.

A Tale of Four Treatments: Preferential Taxation and Asset Valuation

Boston Univ. School of Law, Law and Economics Research Paper No. 13-42
Number of pages: 46 Posted: 30 Aug 2013
Theodore S. Sims
Boston University School of Law
Downloads 38 (335,863)

Abstract:

tax deferral, preferential taxation, taxation and valuation, tax timing, capital income taxation, tax incentives

5.

Preferential Timing and Income Taxation

Boston Univ. School of Law, Law and Economics Research Paper No. 13-31
Number of pages: 14 Posted: 04 Aug 2013
Theodore S. Sims
Boston University School of Law
Downloads 31 (352,220)

Abstract:

tax deferral, preferential taxation, taxation and valuation, tax timing, capital income taxation, tax incentives

6.

Income Taxation, Wealth Effects, and Uncertainty: Portfolio Adjustments with Isoelastic Utility and Discrete Probability (V.2)

Boston Univ. School of Law, Law and Economics Research Paper No. 14-47
Number of pages: 11 Posted: 09 Aug 2014 Last Revised: 03 Nov 2014
Theodore S. Sims
Boston University School of Law
Downloads 28 (355,688)

Abstract:

Taxation and risk, uncertainty, portfolio choice, cash-flow taxation, income-taxation

7.

Income Taxation, Wealth Effects, and Uncertainty: Portfolio Adjustments with Isoelastic Utility and Discrete Probability

Boston Univ. School of Law, Law and Economics Research Paper No. 14-23
Number of pages: 10 Posted: 14 May 2014
Theodore S. Sims
Boston University School of Law
Downloads 28 (370,238)

Abstract:

Taxation and Risk, Uncertainty, Portfolio Choice, Cash-Flow Taxation, Income Taxation