John R. Brooks

Fordham University School of Law

Professor of Law

140 West 62nd Street

New York, NY 10023

United States

http://https://www.fordham.edu/info/30655/john_brooks

SCHOLARLY PAPERS

26

DOWNLOADS

7,496

SSRN CITATIONS

13

CROSSREF CITATIONS

6

Scholarly Papers (26)

1.

The Definitions of Income

Tax Law Review, Vol. 71, Pp. 253-309
Number of pages: 59 Posted: 10 Mar 2017 Last Revised: 27 Sep 2018
John R. Brooks
Fordham University School of Law
Downloads 1,683 (19,154)
Citation 3

Abstract:

Loading...

Taxation, Law and Economics, Income Measurement

2.

Moore v. United States and the Original Meaning of Income

Fordham Law Legal Studies Research Paper No. 4491855
Number of pages: 22 Posted: 06 Jul 2023 Last Revised: 11 Oct 2023
John R. Brooks and David Gamage
Fordham University School of Law and University of Missouri School of Law
Downloads 954 (44,195)

Abstract:

Loading...

Income Tax, Capital Gains, Constitutional Law, Sixteenth Amendment, Originalism, Realization

3.

Taxation and the Constitution, Reconsidered

76 Tax Law Review 75 (2022)
Number of pages: 83 Posted: 20 Apr 2022 Last Revised: 17 Sep 2023
John R. Brooks and David Gamage
Fordham University School of Law and University of Missouri School of Law
Downloads 461 (112,368)
Citation 2

Abstract:

Loading...

Wealth Tax, Capital Gains, Accrual-Income Tax, Excise Tax Canon, Excise, 16th Amendment, Apportionment

4.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
New York University School of Law, University of Michigan Law School, Stanford Law School, University of Southern California Gould School of Law, New York University School of Law, Fordham University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Law, San Francisco, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 457 (113,487)
Citation 1

Abstract:

Loading...

amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

5.

Why a Wealth Tax is Definitely Constitutional

Number of pages: 13 Posted: 05 Dec 2019 Last Revised: 24 Mar 2022
John R. Brooks and David Gamage
Fordham University School of Law and University of Missouri School of Law
Downloads 419 (125,686)
Citation 1

Abstract:

Loading...

wealth tax, direct tax, indirect tax, constitution, 16th amendment

6.

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
Fordham University School of Law
Downloads 351 (153,216)
Citation 1

Abstract:

Loading...

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

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
Fordham University School of Law
Downloads 331 (163,234)

Abstract:

Loading...

8.

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
Fordham University School of Law
Downloads 284 (191,803)
Citation 1

Abstract:

Loading...

9.

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
Fordham University School of Law
Downloads 284 (191,803)
Citation 1

Abstract:

Loading...

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

10.

“From Whatever Source Derived”: The Sixteenth Amendment and Congress’s Income Tax Power

Fordham Law Legal Studies Research Paper No. 4595884
Number of pages: 98 Posted: 24 Oct 2023 Last Revised: 01 Nov 2023
John R. Brooks and David Gamage
Fordham University School of Law and University of Missouri School of Law
Downloads 265 (205,730)

Abstract:

Loading...

Taxation, Tax Law, Constitutional Law, Sixteenth Amendment, Supreme Court, Income

11.

Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform

100 North Carolina Law Review 487 (2022), Indiana Legal Studies Research Paper No. 437
Number of pages: 71 Posted: 10 Mar 2021 Last Revised: 18 Feb 2022
David Gamage and John R. Brooks
University of Missouri School of Law and Fordham University School of Law
Downloads 236 (230,665)

Abstract:

Loading...

Tax Reform, Income Tax, Investment Income, Realization Doctrine, Wealth Tax, Political Optionality

12.

Redesigning Education Finance: How Student Loans Outgrew the 'Debt' Paradigm

Georgetown Law Journal, Vol. 109, pp. 5-80 (2020)
Number of pages: 76 Posted: 01 Apr 2020 Last Revised: 05 Nov 2020
John R. Brooks and Adam J. Levitin
Fordham University School of Law and Georgetown University Law Center
Downloads 214 (253,001)

Abstract:

Loading...

student loans, higher education, tax, debt, income-driven repayment

13.

The Tax Treatment of Student Loan Discharge and Cancellation

Student Borrower Protection Center Research Paper
Number of pages: 20 Posted: 29 Dec 2020
John R. Brooks
Fordham University School of Law
Downloads 202 (266,729)

Abstract:

Loading...

student loan, tax, student debt, discharge, cancellation, education loan

14.

The Indirect Tax Canon, Apportionment, and Drafting a Constitutional Wealth Tax or Accrual-Income Tax Reform

Indiana Legal Studies Research Paper No. 459
Number of pages: 90 Posted: 25 Aug 2021 Last Revised: 24 Mar 2022
John R. Brooks and David Gamage
Fordham University School of Law and University of Missouri School of Law
Downloads 182 (294,324)

Abstract:

Loading...

Wealth Tax, Accrual-Income Tax, Indirect Tax Canon, 16th Amendment, Apportionment

15.

Cross-Subsidies: Government's Hidden Pocketbook

Georgetown Law Journal, Vol. 106, pp. 1229-86 (2018)
Number of pages: 58 Posted: 11 Oct 2017 Last Revised: 05 Nov 2020
John R. Brooks, Brian D. Galle and Brendan S. Maher
Fordham University School of Law, Georgetown University Law Center and Texas A&M University School of Law
Downloads 168 (313,975)
Citation 1

Abstract:

Loading...

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

16.

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
Fordham University School of Law
Downloads 138 (369,129)

Abstract:

Loading...

income taxation, taxation and risk, portfolio theory

17.

Student Loans As Taxes

Tax Notes, Vol. 151, No. 4, 2016
Number of pages: 8 Posted: 20 Jul 2016
John R. Brooks
Fordham University School of Law
Downloads 127 (393,571)

Abstract:

Loading...

18.

The Case for More Debt: Expanding College Affordability by Expanding Income-Driven Repayment

Utah Law Review, Vol. 2018, Pp. 847
Number of pages: 20 Posted: 17 May 2018 Last Revised: 18 Jul 2019
John R. Brooks
Fordham University School of Law
Downloads 125 (398,322)
Citation 1

Abstract:

Loading...

19.

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
Fordham University School of Law
Downloads 123 (403,270)

Abstract:

Loading...

taxation, fiscal federalism, insurance

20.

Quasi-Public Spending

Georgetown Law Journal, Vol. 104, pp, 1057-1110 (2016)
Number of pages: 55 Posted: 20 Jan 2016 Last Revised: 05 Nov 2020
John R. Brooks
Fordham University School of Law
Downloads 111 (434,840)
Citation 1

Abstract:

Loading...

21.

Don't Forget the Standard Deduction

Tax Notes, Vol. 150, No. 13, 2016
Number of pages: 8 Posted: 20 Jul 2016
John R. Brooks
Fordham University School of Law
Downloads 99 (474,910)

Abstract:

Loading...

22.

Amicus Brief of Tax Scholars in Support of Appellants

Number of pages: 17 Posted: 01 Oct 2020 Last Revised: 16 Jun 2021
Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, George Washington University Law School, Fordham University School of Law, Pepperdine University - Rick J. Caruso School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Brooklyn Law School, University of Missouri School of Law, Stanford Law School, University of Richmond - School of Law, Loyola Law School Los Angeles, University of Connecticut - School of Law, University of California, Davis - School of Law, New York University School of Law, Rutgers University, University of North Carolina School of Law and Brookings Institution - Governance Studies
Downloads 80 (543,036)

Abstract:

Loading...

Taxation, Initiative, Voter

23.

Curing the Cost Disease: Legal Education, Legal Services, and the Role of Income-Contingent Loans

Journal of Legal Education, Vol. 68, No. 3, pp. 521-547 (2019)
Number of pages: 27 Posted: 12 Oct 2018 Last Revised: 05 Nov 2020
John R. Brooks
Fordham University School of Law
Downloads 78 (551,098)

Abstract:

Loading...

24.

Taxation As Insurance

Tax Notes, Vol. 151, No. 13, 2016
Number of pages: 6 Posted: 20 Jul 2016
John R. Brooks
Fordham University School of Law
Downloads 78 (547,065)

Abstract:

Loading...

25.

Amicus Brief of John R. Brooks and David Gamage in Moore v. United States, No. 22-800

Fordham Law Legal Studies Research Paper 4611767
Number of pages: 36 Posted: 25 Oct 2023 Last Revised: 01 Nov 2023
Fordham University School of Law, University of Missouri School of Law, Constitutional Accountability Center, Constitutional Accountability Center and Constitutional Accountability Center
Downloads 28 (839,901)

Abstract:

Loading...

taxation, Constitutional Law, Supreme Court, originalism, Sixteenth Amendment, legal history

26.

Revisiting Relief for the Taxation of Student Loan Discharge and Cancellation

Student Borrower Protection Center Research Paper, Forthcoming, Fordham Law Legal Studies Research Paper No. 4308007
Number of pages: 5 Posted: 21 Dec 2022 Last Revised: 04 Jan 2023
John R. Brooks
Fordham University School of Law
Downloads 18 (931,380)

Abstract:

Loading...

student debt, tax law, debt cancellation, student loan