John R. Brooks

Georgetown University Law Center

Professor of Law

600 New Jersey Avenue, NW

Washington, DC 20001

United States

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 27,539

SSRN RANKINGS

Top 27,539

in Total Papers Downloads

1,309

CITATIONS

0

Scholarly Papers (11)

1.

Doing Too Much: The Standard Deduction and the Conflict Between Progressivity and Simplification

Columbia Journal of Tax Law, Vol. 2, p. 203, 2011, Harvard Public Law Working Paper No. 10-39, Georgetown Public Law Research Paper No. 11-89, Georgetown Law and Economics Research Paper No. 11-11
Number of pages: 45 Posted: 07 Jul 2010 Last Revised: 28 Oct 2015
John R. Brooks
Georgetown University Law Center
Downloads 202 (109,117)

Abstract:

individual income tax, standard deduction, tax reform, progressivity, tax simplification, tax deductions

2.

Income-Driven Repayment and the Public Financing of Higher Education

Georgetown Law Journal, Vol. 104, 2016
Number of pages: 62 Posted: 24 Oct 2014 Last Revised: 20 Jan 2016
John R. Brooks
Georgetown University Law Center
Downloads 140 (119,454)

Abstract:

income-based repayment, higher education financing, student loans, education costs, financial aid

3.

Taxation, Risk, and Portfolio Choice: The Treatment of Returns to Risk Under a Normative Income Tax

Tax Law Review, Vol. 66, pp. 255-304, 2013
Number of pages: 51 Posted: 03 Aug 2013
John R. Brooks
Georgetown University Law Center
Downloads 93 (212,816)

Abstract:

income taxation, taxation and risk, portfolio theory

4.

Fiscal Federalism as Risk-Sharing: The Insurance Role of Redistributive Taxation

Tax Law Review, Vol. 68, pp. 89-142, 2014
Number of pages: 55 Posted: 22 Jun 2014 Last Revised: 11 Jun 2015
John R. Brooks
Georgetown University Law Center
Downloads 72 (231,230)

Abstract:

taxation, fiscal federalism, insurance

5.

The Definitions of Income

71 Tax L. Rev. __ (Forthcoming)
Number of pages: 55 Posted: 10 Mar 2017
John R. Brooks
Georgetown University Law Center
Downloads 0 (141,679)

Abstract:

Taxation, Law and Economics, Income Measurement

6.

Treasury Should Exclude Income from Discharge of Student Loans

Tax Notes, Vol. 152, No. 5, 2016
Number of pages: 8 Posted: 22 Sep 2016
John R. Brooks
Georgetown University Law Center
Downloads 0 (204,410)

Abstract:

7.

Don't Forget the Standard Deduction

Tax Notes, Vol. 150, No. 13, 2016
Number of pages: 8 Posted: 20 Jul 2016
John R. Brooks
Georgetown University Law Center
Downloads 0 (305,850)

Abstract:

8.

Taxation As Insurance

Tax Notes, Vol. 151, No. 13, 2016
Number of pages: 6 Posted: 20 Jul 2016
John R. Brooks
Georgetown University Law Center
Downloads 0 (413,101)

Abstract:

9.

Student Loans As Taxes

Tax Notes, Vol. 151, No. 4, 2016
Number of pages: 8 Posted: 20 Jul 2016
John R. Brooks
Georgetown University Law Center
Downloads 0 (290,937)

Abstract:

10.

The Missing Tax Benefit of Donor-Advised Funds

Tax Notes, Vol. 150, No. 9, 2016
Number of pages: 13 Posted: 19 Mar 2016
John R. Brooks
Georgetown University Law Center
Downloads 0 (138,111)

Abstract:

11.

Quasi-Public Spending

104 Geo. L.J. (2016)
Number of pages: 55 Posted: 20 Jan 2016 Last Revised: 20 Jul 2016
John R. Brooks
Georgetown University Law Center
Downloads 0 (266,392)

Abstract: