Rebecca M. Kysar

Fordham University School of Law

Professor of Law

150 West 62nd Street

New York, NY 10023

United States

  • Fordham University School of Law

SCHOLARLY PAPERS

20

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100,087

SSRN CITATIONS
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Top 33,198

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2

CROSSREF CITATIONS

16

Scholarly Papers (20)

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1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, David Gamage, Ari D. Glogower, Daniel Jacob Hemel, David Kamin, Mitchell Kane, Rebecca M. Kysar, David S. Miller, Darien Shanske, Daniel Shaviro and Manoj Viswanathan
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), Fordham University School of Law, 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 59,195 (12)
Citation 1

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

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019
David Kamin, David Gamage, Ari D. Glogower, Rebecca M. Kysar, Darien Shanske, Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, Daniel Jacob Hemel, Mitchell Kane, David S. Miller, Daniel Shaviro and Manoj Viswanathan
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and University of California Hastings College of the Law
Downloads 37,335 (35)
Citation 1

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

3.

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
Fordham University School of Law
Downloads 532 (51,653)

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

4.

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
Fordham University School of Law
Downloads 400 (73,444)

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

5.

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
Anne Alstott, Reuven S. Avi-Yonah, Lily L. Batchelder, Joshua D. Blank, Noel B. Cunningham, Victor Fleischer, Ari D. Glogower, David Kamin, Mitchell Kane, Sally Katzen, Edward D. Kleinbard, Michael S. Knoll, Rebecca M. Kysar, Zachary D. Liscow, Daniel Shaviro, John P. Steines, David Super, Clint Wallace and George K. Yin
Yale University - Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine 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, University of Southern California Gould School of Law, University of Pennsylvania Law School, Fordham University School of Law, Yale University - Law School, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Virginia School of Law
Downloads 355 (84,302)

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6.

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
Fordham University School of Law
Downloads 343 (87,753)

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

7.

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
Fordham University School of Law
Downloads 324 (93,437)

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

8.

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
Fordham University School of Law
Downloads 233 (132,355)

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

9.

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
Fordham University School of Law
Downloads 216 (142,403)

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

10.

Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner

Number of pages: 27 Posted: 15 Oct 2018
Susan C. Morse, Stephen E. Shay, Reuven S. Avi-Yonah, Lily L. Batchelder, Joshua D. Blank, Noel B. Cunningham, Victor Fleischer, Ari D. Glogower, David Kamin, Mitchell Kane, Michael S. Knoll, Rebecca M. Kysar, Leandra Lederman, Zachary D. Liscow, Ruth Mason, Daniel Shaviro, John P. Steines, David Super, Clint Wallace and Bret Wells
University of Texas at Austin - School of Law, Harvard Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), University of Pennsylvania Law School, Fordham University School of Law, Indiana University Maurer School of Law, Yale University - Law School, University of Virginia School of Law, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Houston Law Center
Downloads 174 (173,730)
Citation 1

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Altera, transfer pricing, Section 482, arbitrary and capricious, stock-based compensation

11.

Profit Shifting and Offshoring in the New International Tax Regime (Presentation Slides)

Number of pages: 20 Posted: 21 May 2018
Rebecca M. Kysar
Fordham University School of Law
Downloads 160 (186,722)

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TCJA, tax reform, international tax, GILTI, FDII, BEAT

12.

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
Fordham University School of Law
Downloads 155 (191,861)

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taxation, international taxation

13.

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
Fordham University School of Law
Downloads 116 (241,004)

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

14.

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 Fordham University School of Law
Downloads 112 (247,053)

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

15.

Judging the New International Tax Regime: Testimony Before the U.S. Senate Committee on Finance

Number of pages: 15 Posted: 04 May 2018
Rebecca M. Kysar
Fordham University School of Law
Downloads 92 (282,174)
Citation 1

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tax, international tax, tax reform, TCJA

16.

Tax Law and the Eroding Budget Process

81 LAW & CONTEMP. PROBS. 61 (2018), Fordham Law Legal Studies Research Paper
Number of pages: 37 Posted: 21 May 2018
Rebecca M. Kysar
Fordham University School of Law
Downloads 91 (284,217)

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tax, tcja, budget process, byrd rule, reconciliation, tax reform

17.

Unraveling the Tax Treaty

Minnesota Law Review, Forthcoming
Number of pages: 59 Posted: 16 Jul 2019 Last Revised: 31 Jul 2019
Rebecca M. Kysar
Fordham University School of Law
Downloads 81 (305,461)

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tax, tax treaties, international tax, international law, trade

18.

Dynamic Legislation

University of Pennsylvania Law Review, Vol. 167, No. 4, 2019
Number of pages: 60 Posted: 25 Jul 2019
Rebecca M. Kysar
Fordham University School of Law
Downloads 80 (307,647)

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legislation, tax, budget policy, budget process, political economy, legal theory, congress

19.

Critiquing (And Repairing) the New International Tax Regime

128 Yale L.J. Forum 339 (2018)
Number of pages: 23 Posted: 16 Aug 2019
Rebecca M. Kysar
Fordham University School of Law
Downloads 58 (365,709)

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tax, international tax, TCJA, GILTI, FDII

20.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Leandra Lederman, Susan C. Morse, Stephen E. Shay, Clint Wallace, Reuven S. Avi-Yonah, Lily L. Batchelder, Jeremy Bearer-Friend, Joshua D. Blank, Leslie Book, Bryan Camp, Noel B. Cunningham, Victor Fleischer, J. Clifton Fleming, Keith Fogg, David Gamage, Ari D. Glogower, Mitchell Kane, Ariel Jurow Kleiman, Edward D. Kleinbard, Rebecca M. Kysar, Zachary D. Liscow, Ruth Mason, Omri Y. Marian, Robert J. Peroni, Darien Shanske, Daniel Shaviro, John P. Steines, Bret Wells and Eric M. Zolt
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Harvard Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University (NYU), University of San Diego School of Law, University of Southern California Gould School of Law, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 35 (448,662)

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation