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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102,947

SSRN CITATIONS
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9

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 J. 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, New York University School of Law, 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 UC Hastings Law
Downloads 59,770 (25)
Citation 2

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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 J. 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, New York University School of Law, New York University (NYU), Proskauer Rose LLP, New York University School of Law and UC Hastings Law
Downloads 38,458 (62)
Citation 2

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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 582 (65,697)
Citation 3

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

4.

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 484 (82,543)

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

5.

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 465 (86,686)

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

6.

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, Deceased, University of Pennsylvania Carey 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 432 (94,330)

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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 351 (119,559)

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

8.

Unraveling the Tax Treaty

Minnesota Law Review, Forthcoming
Number of pages: 83 Posted: 16 Jul 2019 Last Revised: 01 Jul 2020
Rebecca M. Kysar
Fordham University School of Law
Downloads 320 (131,964)
Citation 1

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

9.

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 253 (167,938)

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

10.

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 248 (171,165)

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

11.

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, Boston College 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 Carey 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 239 (177,397)
Citation 1

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

12.

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 230 (183,974)

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

13.

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 178 (232,186)

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taxation, international taxation

14.

Critiquing (And Repairing) the New International Tax Regime

128 Yale L.J. Forum 339 (2018), Fordham Law Legal Studies Research Paper No. 3436942
Number of pages: 23 Posted: 16 Aug 2019 Last Revised: 26 Nov 2019
Rebecca M. Kysar
Fordham University School of Law
Downloads 163 (250,079)
Citation 1

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tax, international tax, TCJA, GILTI, FDII

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 147 (272,145)
Citation 1

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tax, international tax, tax reform, TCJA

16.

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, Boston College 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), Loyola Law School Los Angeles, University of Southern California Gould School of Law, Deceased, 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 133 (293,999)

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

17.

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 128 (302,767)

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

18.

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 128 (302,767)

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

19.

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 121 (315,510)

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

20.

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 117 (323,027)

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