Heather M. Field

University of California Hastings College of the Law

Professor of Law

200 McAllister Street

San Francisco, CA 94102

United States

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 7,062

SSRN RANKINGS

Top 7,062

in Total Papers Downloads

6,240

CITATIONS

2

Scholarly Papers (20)

1.

Giving Useful Tax Planning Advice

Tax Notes, Vol. 134, No. 10, p. 1299, 2012
Number of pages: 7 Posted: 06 Mar 2012
Heather M. Field
University of California Hastings College of the Law
Downloads 1,411 (12,693)

Abstract:

Loading...

taxation, tax planning, education, client advising

2.

Aggressive Tax Planning & the Ethical Tax Lawyer

36 Va. Tax Rev. 261 (2017)
Number of pages: 61 Posted: 06 Oct 2016 Last Revised: 08 Jan 2018
Heather M. Field
University of California Hastings College of the Law
Downloads 1,093 (18,818)

Abstract:

Loading...

tax, tax planning, tax avoidance, tax ethics, professionalism, professional ethics, legal ethics

3.

Checking in on 'Check-the-Box'

Loyola of Los Angeles Law Review, Forthcoming
Number of pages: 166 Posted: 18 Jul 2008 Last Revised: 13 Nov 2012
Heather M. Field
University of California Hastings College of the Law
Downloads 635 (40,398)

Abstract:

Loading...

entity classification, business taxation, tax election, check the box regulations, partnership tax, corporate tax

4.

The Real Problem with Carried Interests

Hastings Law Journal, Vol. 65, No. 2, 2014, UC Hastings Research Paper No. 104
Number of pages: 38 Posted: 23 Apr 2014 Last Revised: 05 Jun 2014
Heather M. Field
University of California Hastings College of the Law
Downloads 426 (67,034)

Abstract:

Loading...

carried interests, profits interests, partnership tax, taxation, private equity, venture capital, tax reform

5.

A Taxonomy for Tax Loopholes

55 Houston Law Review 545 (2018), UC Hastings Research Paper No. 244
Number of pages: 63 Posted: 08 May 2017 Last Revised: 30 Apr 2018
Heather M. Field
University of California Hastings College of the Law
Downloads 397 (72,942)

Abstract:

Loading...

tax, tax law, loopholes, rhetoric, tax policy, tax reform, political discourse

6.

Fiction, Form, and Substance in Subchapter K: Taxing Partnership Mergers, Divisions, and Incorporations

San Diego Law Review, Vol. 44, p. 259, 2007
Number of pages: 50 Posted: 11 Oct 2007
Heather M. Field
University of California Hastings College of the Law
Downloads 371 (79,136)

Abstract:

Loading...

tax, partnership, merger, division, incorporation

7.

Experiential Learning in a Lecture Class: Exposing Students to the Skill of Giving Useful Tax Advice

Pittsburgh Tax Review, 2012
Number of pages: 53 Posted: 15 Jan 2012 Last Revised: 31 Dec 2012
Heather M. Field
University of California Hastings College of the Law
Downloads 305 (98,334)

Abstract:

Loading...

tax law, partnership tax, corporate tax, experiential learning, tax planning, tax advising, tax advice, pedagogy, teaching

8.

The Return-Reducing Ripple Effects of the 'Carried Interest' Tax Proposals

Florida Tax Review, Vol. 13, No. 1, 2012, UC Hastings Research Paper No. 2
Number of pages: 47 Posted: 02 Aug 2012 Last Revised: 21 Nov 2012
Heather M. Field
University of California Hastings College of the Law
Downloads 269 (112,548)

Abstract:

Loading...

taxation, partnership tax, carried interests, private equity

9.

A Tax Professor's Guide to Formative Assessment

Forthcoming 22 Florida Tax Review __ (2019)
Number of pages: 56 Posted: 04 Jun 2019
Heather M. Field
University of California Hastings College of the Law
Downloads 259 (117,077)

Abstract:

Loading...

tax, formative assessment, ABA Standard 314, pedagogy, teaching, legal education

10.

Choosing Tax: Explicit Elections as an Element of Design in the Federal Income Tax System

Harvard Journal on Legislation, Vol. 47, p. 21, 2010
Number of pages: 54 Posted: 20 Feb 2010
Heather M. Field
University of California Hastings College of the Law
Downloads 185 (162,076)

Abstract:

Loading...

tax law, tax election, tax choice, explicit election, federal income taxation, tax legislation

11.

Fostering Ethical Professional Identity in Tax: Using the Traditional Tax Classroom

8 Columbia Journal of Tax Law 215 (2017), UC Hastings Research Paper No. 233
Number of pages: 51 Posted: 17 Jan 2017 Last Revised: 08 Jan 2018
Heather M. Field
University of California Hastings College of the Law
Downloads 182 (164,497)

Abstract:

Loading...

tax, tax ethics, profesional identity, teaching, ethical professional identity, lawyering philosophy, legal eduction, pedagogy, legal ethics, professional ethics, professional formation

12.

Binding Choices: Tax Elections & Federal/State Conformity

Virginia Tax Review, Vol. 32, 2013, UC Hastings Research Paper No. 8
Number of pages: 64 Posted: 05 Nov 2012 Last Revised: 06 May 2013
Heather M. Field
University of California Hastings College of the Law
Downloads 156 (188,003)

Abstract:

Loading...

tax elections, state taxation, tax base, conformity, fiscal federalism

13.

Tax Elections & Private Bargaining

Virginia Tax Review, Vol. 31, 2011
Number of pages: 74 Posted: 28 Jun 2011 Last Revised: 13 Nov 2012
Heather M. Field
University of California Hastings College of the Law
Downloads 111 (245,115)

Abstract:

Loading...

tax, tax elections, negotiation, bargaining, default rules, divorce, employment, corporate acquisitions

14.

Throwing the Red Flag: Challenging the NFL's Lessons for American Business

38 Journal of Corporation Law, 2013 Forthcoming
Number of pages: 17 Posted: 22 Sep 2012 Last Revised: 15 Nov 2012
Heather M. Field
University of California Hastings College of the Law
Downloads 106 (253,231)

Abstract:

Loading...

corporate governance, business, stock compensation, sports betting, gambling, NFL, football

15.

Tax Opinions & Probability Theory: Lessons from Donald Trump

156 Tax Notes 61, July 3, 2017
Number of pages: 15 Posted: 18 Jul 2018
Heather M. Field
University of California Hastings College of the Law
Downloads 95 (272,517)

Abstract:

Loading...

tax opinion, tax law, probability theory, tax ethics, tax practice, professional responsibility

16.

Tax Lawyers as Tax Insurance

Forthcoming, 60 William & Mary Law Review ___ (2019)
Number of pages: 74 Posted: 14 May 2019
Heather M. Field
University of California Hastings College of the Law
Downloads 88 (286,096)

Abstract:

Loading...

tax, tax opinions, tax insurance, malpractice, transactional lawyers, transactional tax, tax indemnity, tax practice, legal profession

17.

Taxpayer Choice in Legal Transitions

Virginia Tax Review, Vol. 29, No. 3, 2010
Number of pages: 40 Posted: 16 Aug 2010
Heather M. Field
University of California Hastings College of the Law
Downloads 79 (305,598)

Abstract:

Loading...

tax, tax elections, taxpayer choice, explicit elections, transition policy, law changes

18.

Offshoring Tax Ethics: The Panama Papers, Seeking Refuge from Tax, & Tax Lawyer Referrals

St. Louis University Law Journal, Vol. 62, No. 35, 2017
Number of pages: 16 Posted: 19 Dec 2018
Heather M. Field
University of California Hastings College of the Law
Downloads 33 (450,807)

Abstract:

Loading...

Panama Papers, legal referrals, tax, tax ethics, tax avoidance, tax evasion, ethics, professional responsibility

19.

Complicity by Referral

Georgetown Journal of Legal Ethics, Vol. 31, No. 77, 2018
Number of pages: 46 Posted: 19 Dec 2018
Heather M. Field
University of California Hastings College of the Law
Downloads 27 (479,620)

Abstract:

Loading...

legal referrals, ethics, professional responsibility, tax avoidance, tax evasion

20.

An Introduction to Tax Careers for J.D.s

ABA TAX TIMES, Vol. 38, No., 3, Spring 2019
Number of pages: 5 Posted: 11 Jul 2019
Heather M. Field
University of California Hastings College of the Law
Downloads 12 (566,276)

Abstract:

Loading...

tax, careers, tax practice, tax law, legal education, tax education, tax practice