Theodore S. Sims

Boston University School of Law

Professor of Law

765 Commonwealth Avenue

Boston, MA 02215

United States

  • Boston University School of Law

SCHOLARLY PAPERS

8

DOWNLOADS

1,233

TOTAL CITATIONS

4

Scholarly Papers (8)

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1.

Green, or Greed? A Fresh Perspective on the Valuation of Conservation Easements

Boston Univ. School of Law Research Paper No. 22-7, Tax Law Review, Volume 76, Issue 1 (2022-2023), Forthcoming
Number of pages: 68 Posted: 07 Apr 2022 Last Revised: 27 Jun 2022
Alan Feld, Theodore S. Sims and Jacob Nielsen
Boston University - School of Law, Boston University School of Law and Boston University School of Law
Downloads 333 (190,626)

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tax law, taxation, easements, charitable giving, conservation, tax shelters, valuation

2.

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 267 (240,349)

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capital income taxation, economic depreciation, accrual 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 178 (353,618)
Citation 2

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capital income taxation, economic depreciation, accrual taxation

4.

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 171 (366,287)
Citation 2

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

5.

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 90 (597,305)

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

6.

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 78 (649,716)

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

7.

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 59 (751,284)

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

8.

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 57 (764,031)

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