Stephen B. Cohen

Georgetown University Law Center

600 New Jersey Avenue, NW

Washington, DC 20001

United States

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 12,676

SSRN RANKINGS

Top 12,676

in Total Papers Downloads

3,005

CITATIONS

1

Scholarly Papers (20)

1.

Words! Words! Words!: Teaching the Language of Tax

Journal of Legal Education, Vol. 55, No. 4, 2006, Georgetown Public Law Research Paper No. 887404, Georgetown Law and Economics Research Paper No. 887404
Number of pages: 5 Posted: 03 Mar 2006
Stephen B. Cohen
Georgetown University Law Center
Downloads 820 (22,033)

Abstract:

2.

Even Before Enron: Bank Regulators, the Income Tax, the S&L Crisis, and Deceptive Accounting at the Supreme Court

Green Bag, Vol. 5, No. 2, April 2002
Number of pages: 11 Posted: 24 Aug 2002
Stephen B. Cohen
Georgetown University Law Center
Downloads 275 (87,764)

Abstract:

3.

The Vanishing Case for Flat Tax Reform: Growth, Inequality, Savings, and Simplification

Valparaiso Law Review
Number of pages: 25 Posted: 22 Mar 2000
Stephen B. Cohen
Georgetown University Law Center
Downloads 267 (89,205)

Abstract:

4.

Inequality and the Deficit

Georgetown Law and Economics Research Paper No. 11-13, Georgetown Public Law Research Paper No. 11-101
Number of pages: 24 Posted: 21 Jul 2011
Stephen B. Cohen
Georgetown University Law Center
Downloads 244 (95,106)

Abstract:

federal deficit, economic inequality

5.

Why Civil Rights Lawyers Should Study Tax

Harvard Blackletter Law Journal, Vol. 22, Spring 2006, Georgetown Public Law Research Paper No. 902686, Georgetown Law and Economics Research Paper No. 902686, NYU Law School, Public Law Research Paper No. 06-12
Number of pages: 55 Posted: 17 May 2006
Stephen B. Cohen and Laura Sager
Georgetown University Law Center and New York University School of Law
Downloads 207 (115,499)

Abstract:

6.

How the Income Tax Undermines Civil Rights Law

Southern California Law Review, Vol. 75, P. 1075, 2000
Number of pages: 27 Posted: 06 Jul 2000
Laura Sager and Stephen B. Cohen
New York University School of Law and Georgetown University Law Center
Downloads 168 (137,997)
Citation 1

Abstract:

7.

The Tax of Physics, The Physics of Tax

The Green Bag
Number of pages: 10 Posted: 03 Aug 2000
Stephen B. Cohen
Georgetown University Law Center
Downloads 139 (167,776)

Abstract:

8.

Does Swiss Bank Secrecy Violate International Human Rights?

Number of pages: 8 Posted: 22 Jul 2013
Stephen B. Cohen
Georgetown University Law Center
Downloads 131 (129,904)

Abstract:

international human rights, bank secrecy, tax evasion, offshore accounts, human rights, taxation

9.

Hester Prynne, Lydia Bennet, and Section 306 Stock: The Concept of Tainting in the American Novel, the British Novel, and the Internal Revenue Code

Green Bag 2d, Vol. 5, P. 5, 2001
Number of pages: 14 Posted: 31 Oct 2001
Stephen B. Cohen
Georgetown University Law Center
Downloads 126 (176,795)

Abstract:

10.

Misassigning Income: The Supreme Court and Attorneys' Fees

Virginia Tax Review, Forthcoming, Georgetown Law and Economics Research Paper No. 799964, Georgetown Public Law Research Paper No. 799964
Number of pages: 39 Posted: 09 Sep 2005
Stephen B. Cohen
Georgetown University Law Center
Downloads 105 (202,946)

Abstract:

11.

Judge Sonia Sotomayor's Tax Opinions

Tax Notes, Vol. 124, 2009, Georgetown Law and Economics Research Paper No. 10-05
Number of pages: 12 Posted: 05 Aug 2009 Last Revised: 14 Apr 2010
Stephen B. Cohen
Georgetown University Law Center
Downloads 90 (226,282)

Abstract:

12.

Whom Do You Trust? A Reply to Prof. Kahn

Tax Notes, Vol. 125, pp. 711-712, November 9, 2009, Georgetown Law and Economics Research Paper No. 10-04
Number of pages: 9 Posted: 12 Nov 2009 Last Revised: 31 Jul 2010
Stephen B. Cohen
Georgetown University Law Center
Downloads 76 (250,327)

Abstract:

13.

Discrimination Against Damages for Unlawful Discrimination: The Supreme Court, Congress, and the Income Tax

Harvard Journal on Legislation, Vol. 35, p. 447, 1998, Georgetown Law and Economics Research Paper No. 945399, Georgetown Public Law Research Paper No. 945399
Number of pages: 61 Posted: 17 Nov 2006
Stephen B. Cohen and Laura Sager
Georgetown University Law Center and New York University School of Law
Downloads 74 (254,154)

Abstract:

14.

The Misuse of Textualism: A Further Reply to Prof. Kahn

Tax Notes, Vol. 127, 2010, Georgetown Law and Economics Research Paper No. 10-06
Number of pages: 9 Posted: 13 Apr 2010 Last Revised: 31 Jul 2010
Stephen B. Cohen
Georgetown University Law Center
Downloads 65 (274,767)

Abstract:

taxation, estate planning, property tax

15.

The ECS Tax Shelter: A Retrospective

Tax Notes, Vol. 148, pp. 455-468, 2015
Number of pages: 13 Posted: 23 Aug 2015 Last Revised: 09 Sep 2015
Stephen B. Cohen
Georgetown University Law Center
Downloads 21 (370,568)

Abstract:

tax shelter, Executive Compensation Solution, IRS, taxpayer

16.

'Seg Academies,' Taxes, and Judge Ginsburg

in THE LEGACY OF RUTH BADER GINSBURG, (Scott Dodson ed., Cambridge Univ. Press, 2015)
Number of pages: 35 Posted: 26 Aug 2015
Stephen B. Cohen
Georgetown University Law Center
Downloads 20 (403,356)

Abstract:

taxes, Ginsburg, segregated education, tax exempt status

17.

Taxing Below Market Interest Loans in the U.S. and South Africa: A Case Study in Comparative Taxation (appearing under the title: Does Brummeria Sweep Clean?: A U.S. Tax Law Perspective)

South Africa Law Journal, Vol. 126, Georgetown Law and Economics Research Paper No. 10-07, Georgetown Public Law Research Paper No. 10-20
Posted: 24 Mar 2010 Last Revised: 16 Apr 2010
Stephen B. Cohen
Georgetown University Law Center

Abstract:

South Africa, income tax, tax law

18.

'Judicial Activism' Should Not Prolong the Attorney's Fee Problem

Tax Notes, Vol. 98, No. 3, January 20, 2003
Posted: 18 Jan 2003
Stephen B. Cohen and Laura Sager
Georgetown University Law Center and New York University School of Law

Abstract:

19.

Kafka at the Tax Court: The Attorney's Fee in Employment Litigation

Tax Notes, Vol. 96, No. 11, September 9, 2002
Posted: 07 Sep 2002
Stephen B. Cohen and Laura Sager
Georgetown University Law Center and New York University School of Law

Abstract:

20.

Apportioning Basis: Partial Sales, Bargain Sales, and the Realization Principle

Al. 378 WP 97-4
Posted: 16 Mar 1998
Stephen B. Cohen
Georgetown University Law Center

Abstract: