Rebecca M. Kysar

Brooklyn Law School

Professor of Law

250 Joralemon Street

Brooklyn, NY 11201

United States

Fordham University School of Law

Visiting Professor of Law

113 West 60th Street

New York, NY 10023

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 103

SSRN RANKINGS

Top 103

in Total Papers Downloads

78,275

CITATIONS
Rank 28,898

SSRN RANKINGS

Top 28,898

in Total Papers Citations

8

Scholarly Papers (12)

1.

The Sun Also Rises: The Political Economy of Sunset Provisions in the Tax Code

Georgia Law Review, Vol. 40, No. 2, March 2006
Number of pages: 71 Posted: 02 Mar 2006
Rebecca M. Kysar
Brooklyn Law School
Downloads 424 (47,186)
Citation 5

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Taxation, Tax Law, Sunset, Sunset Provisions, Political Economy, Rent Extraction, Rent Seeking, Interest Group, Budget

2.

On the Constitutionality of Tax Treaties

Yale Journal of International Law, Vol. 38, 2013, Brooklyn Law School, Legal Studies Paper No. 274
Number of pages: 57 Posted: 05 Apr 2012 Last Revised: 16 Aug 2013
Rebecca M. Kysar
Brooklyn Law School
Downloads 328 (67,504)

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tax treaties, origination clause, self-executing, constitutional, international tax, treaty overrides

3.

The 'Shell Bill' Game: Avoidance and The Origination Clause

91 Washington University Law Review, 2014, Forthcoming, Brooklyn Law School, Legal Studies Paper No. 341
Number of pages: 65 Posted: 29 May 2013 Last Revised: 28 May 2014
Rebecca M. Kysar
Brooklyn Law School
Downloads 260 (81,993)

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Origination Clause, tax, revenue bills, Affordable Care Act, legislative process, separation of powers

4.

Lasting Legislation

159 U. Pa. L. Rev. 101 (2011), Brooklyn Law School, Legal Studies Paper No. 217
Number of pages: 63 Posted: 09 Feb 2011 Last Revised: 29 May 2013
Rebecca M. Kysar
Brooklyn Law School
Downloads 216 (122,502)
Citation 1

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temporary laws, sunsets, budget, tax, legislative process, extenders, fiscal restraint, political economy, entrenchment, interest group, rents

5.

Listening to Congress: Earmark Rules and Statutory Interpretation

94 Cornell Law Review 119, Brooklyn Law School, Legal Studies Paper No. 122
Number of pages: 69 Posted: 12 Mar 2008 Last Revised: 12 Apr 2012
Rebecca M. Kysar
Brooklyn Law School
Downloads 196 (125,302)
Citation 2

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earmark, special interest, lobbying, legislative rules, good government, statutory interpretation, tax, spending, budget

6.

Tiered CFCs and Inbound Exchanges

Tax Notes, Vol. 116, No. 13, September 24, 2007
Number of pages: 8 Posted: 31 Aug 2007
Rebecca M. Kysar
Brooklyn Law School
Downloads 119 (182,204)

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taxation, international taxation

7.

Reconciling Congress to Tax Reform

Notre Dame Law Review, Forthcoming, Brooklyn Law School, Legal Studies Paper No. 319
Number of pages: 36 Posted: 22 Dec 2012 Last Revised: 01 Dec 2017
Rebecca M. Kysar
Brooklyn Law School
Downloads 66 (216,782)

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tax reform, budget, fiscal cliff, reconciliation, filibuster reform, legislative process

8.

The Games They Will Play: An Update on the Conference Committee Tax Bill

Number of pages: 30 Posted: 28 Dec 2017
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of Chicago - Law School, New York University School of Law, New York University (NYU), Brooklyn Law School, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and University of California Hastings College of the Law
Downloads 0 (42)

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

9.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the New Legislation

Number of pages: 35 Posted: 13 Dec 2017 Last Revised: 10 Jan 2018
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of Chicago - Law School, New York University School of Law, New York University (NYU), Brooklyn Law School, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and University of California Hastings College of the Law
Downloads 0 (16)

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

10.

Temporary Tax Laws and the Budget Baseline

Tax Notes, Vol. 157, No. 1, 2017, NYU School of Law, Public Law Research Paper No. 17-44
Number of pages: 10 Posted: 01 Nov 2017 Last Revised: 15 Nov 2017
David Kamin and Rebecca M. Kysar
New York University School of Law and Brooklyn Law School
Downloads 0 (273,535)

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current policy baseline, temporary legislation, tax cuts, budget process

11.

Ninth Circuit Amicus Brief of 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 16-70496, 16-70497

USC Law Legal Studies Paper No. 16-5, USC CLASS Research Paper No. CLASS16-23
Number of pages: 41 Posted: 07 Jul 2016 Last Revised: 05 Aug 2016
Yale University - Law School, University of Michigan Law School, New York University School of Law, New York University School of Law, New York University Law School, University of San Diego School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), New York University School of Law, USC Gould School of Law, University of Pennsylvania Law School, Brooklyn Law School, Yale University - Law School, New York University School of Law, New York University School of Law, Georgetown University Law Center, New York University School of Law and University of Virginia School of Law
Downloads 0 (97,898)

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12.

Interpreting Tax Treaties

Iowa Law Review, Vol. 101, No. 1387, 2016
Number of pages: 59 Posted: 28 May 2016 Last Revised: 15 Jun 2016
Rebecca M. Kysar
Brooklyn Law School
Downloads 0 (100,188)

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tax, tax treaties, treaties, international law, treaty interpretation