Mirit Eyal-Cohen

University of Alabama - School of Law

Professor of Law , Inaugural Irving Silver and Frances Grodsky Silver Faculty Scholar

P.O. Box 870382

Tuscaloosa, AL 35487

United States

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SCHOLARLY PAPERS

10

DOWNLOADS
Rank 41,094

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Top 41,094

in Total Papers Downloads

793

CITATIONS

0

Scholarly Papers (10)

1.

Why is Small Business the Chief Business of Congress?

Rutgers Law Journal, Vol. 43, p. 1, 2012, University of Pittsburgh Legal Studies Research Paper No. 2011-12
Number of pages: 58 Posted: 10 Apr 2011 Last Revised: 27 Nov 2012
Mirit Eyal-Cohen
University of Alabama - School of Law
Downloads 132 (147,633)

Abstract:

small business, SBA, SBIC program, Small Business Investment Company, path dependency, positive feedback, political systems, business culture, private institutional lending, self-reinforcement, policy reform, tax reform, tax breaks, tax law, entrepreneurship, minority businesses, equity gap

2.

When American Small Business Hit the Jackpot: Taxes, Politics and the History of Organizational Choice in the 1950s

Pittsburgh Tax Review, Vol. 6, 2008, UCLA School of Law, Law-Econ Research Paper No. 09-04
Number of pages: 60 Posted: 25 Feb 2009
Mirit Eyal-Cohen
University of Alabama - School of Law
Downloads 111 (187,999)

Abstract:

tax, history, small business, corporation, policy, legislation, Wilbur Mills

3.

Preventive Tax Policy: Chief Justice Roger J. Traynor's Tax Philosophy

Hastings Law Journal, Vol. 59, No. 877, 2008, UCLA School of Law Research Paper No. 07-27
Number of pages: 46 Posted: 03 Sep 2007 Last Revised: 09 Feb 2016
Mirit Eyal-Cohen
University of Alabama - School of Law
Downloads 103 (192,827)

Abstract:

Justice Roger J. Traynor, Stanley S. Surrey, tax disputes, tax law revisions, history of 'preventive tax policy'

4.

Down-Sizing the Little Guy Myth in Legal Definitions

Iowa Law Review, Vol. 98, p. 1041, 2013, U. of Pittsburgh Legal Studies Research Paper No. 2012-12
Number of pages: 60 Posted: 08 Jun 2012 Last Revised: 07 Apr 2013
Mirit Eyal-Cohen
University of Alabama - School of Law
Downloads 95 (199,078)

Abstract:

small business, size, entrepreneurship, legal definition, public policy, health reform, Small Business Administration, economic inequity, tax, regulation

5.

Legal Mirrors of Entrepreneurship

Boston College Law Review, Vol. 55, p. 719, 2014, U. of Pittsburgh Legal Studies Research Paper No. 2013-38
Number of pages: 57 Posted: 07 Nov 2013 Last Revised: 22 May 2014
Mirit Eyal-Cohen
University of Alabama - School of Law
Downloads 88 (195,310)

Abstract:

Entrepreneurship, Small business regulation, Business regulation, Tax law, Innovation, Schumpeter, Mirror Theory, Economic Development, tax law, capital formation, intrapreneurship, Knowledge Spillover

6.

Lessons in Cyclical Fiscal Activism

Connecticut Law Review, Vol. 48, No. 3, 2015, U of Alabama Legal Studies Research Paper No. 2581017
Number of pages: 60 Posted: 21 Mar 2015 Last Revised: 28 Aug 2016
Mirit Eyal-Cohen
University of Alabama - School of Law
Downloads 52 (208,499)

Abstract:

tax, activism, fiscal, Investment, incentive, 179, ITC, New Economics, agency problem, credit, deduction

7.

The History of the R&D Tax Credit: A Smoking Gun from a Cold War

Posted: 12 May 2017
Mirit Eyal-Cohen
University of Alabama - School of Law

Abstract:

Research and Development, Experimentation, Tax Credit, History, Innovation, Cold War

8.

In Defense of Intrapreneurship: Knowledge Spillover, Human Capital and R&D Tax Incentives

U of Alabama Legal Studies Research Paper No. 2867611
Posted: 11 Nov 2016 Last Revised: 13 May 2017
Mirit Eyal-Cohen
University of Alabama - School of Law

Abstract:

Innovation, Entrepreneurship, Intrapreneurship, Employee, Human Capital, Tax, Research and Development, Tax Credit, R&D Expensing

9.

The Cost of Inexperience

U of Alabama Legal Studies Research Paper No. 2667618
Number of pages: 46 Posted: 02 Oct 2015 Last Revised: 13 May 2017
Mirit Eyal-Cohen
University of Alabama - School of Law
Downloads 0 (527,756)

Abstract:

Economies of Scope, Age, Increasing Returns, Taxation, Regulation, Compliance Costs, Economic Growth, Regulatory Exclusions, Small Business, SBA

10.

Through the Lens of Innovation

Florida State University Law Review, Vol. 43, No. 3, 2016, U of Alabama Legal Studies Research Paper No. 2611188
Number of pages: 63 Posted: 30 May 2015 Last Revised: 02 Feb 2017
Mirit Eyal-Cohen
University of Alabama - School of Law
Downloads 0 (334,214)

Abstract:

Innovation, Entrepreneurship, Business Choice, Tax, tax policy, corporate tax, Bankruptcy, organization, entity, classification