John R. Brooks

Georgetown University Law Center

Professor of Law

600 New Jersey Avenue, NW

Washington, DC 20001

United States

SCHOLARLY PAPERS

12

DOWNLOADS

1,454

CITATIONS

0

Scholarly Papers (12)

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 (110,217)

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 (121,005)

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 (217,316)

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 (230,943)

Abstract:

taxation, fiscal federalism, insurance

5.

Cross-Subsidies: Government's Hidden Pocketbook

Georgetown Law Journal, Forthcoming
Number of pages: 84 Posted: 11 Oct 2017 Last Revised: 12 Oct 2017
John R. Brooks, Brian D. Galle and Brendan S. Maher
Georgetown University Law Center, Georgetown University Law Center and University of Connecticut School of Law
Downloads 0 (446,909)

Abstract:

Cross-Subsidies, Insurance, Tax and Transfer, Double Distortion, Intellectual Property, Atkinson-Stiglitz, Employee Benefits

6.

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 (111,171)

Abstract:

Taxation, Law and Economics, Income Measurement

7.

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 (182,979)

Abstract:

8.

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 (300,707)

Abstract:

9.

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 (412,071)

Abstract:

10.

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 (298,207)

Abstract:

11.

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 (137,476)

Abstract:

12.

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 (263,099)

Abstract: