Mirit Eyal-Cohen

University of Alabama - School of Law

Professor of Law

P.O. Box 870382

Tuscaloosa, AL 35487

United States

SCHOLARLY PAPERS

21

DOWNLOADS
Rank 46,521

SSRN RANKINGS

Top 46,521

in Total Papers Downloads

1,960

SSRN CITATIONS

3

CROSSREF CITATIONS

6

Ideas:
“  The effect of legal incentives on increasing innovation efforts and ways theory directs policies”.  ”

Scholarly Papers (21)

1.

Innovation Agents

Washington and Lee Law Review, Vol. 76, No. 1, 2018, U of Alabama Legal Studies Research Paper No. 2867611
Number of pages: 53 Posted: 11 Nov 2016 Last Revised: 10 Sep 2021
Mirit Eyal-Cohen
University of Alabama - School of Law
Downloads 240 (233,924)

Abstract:

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Entrepreneurs, Intrapreneurship, Tax, Tax Incentives Internal Corporate Venturing, Innovation, Agents, Spillovers, Externalities, Experience, Age, Scope, Economic Growth, Competition, Non-Competes, Non-Disclosure, Anti-Poaching

2.

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 236 (237,754)

Abstract:

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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

3.

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 183 (300,623)

Abstract:

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

4.

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 176 (311,180)

Abstract:

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

5.

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 163 (332,620)

Abstract:

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

6.

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 163 (332,620)

Abstract:

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

7.

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 155 (347,003)
Citation 1

Abstract:

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

8.

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 151 (354,613)

Abstract:

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

9.

Promoting Vaccine Innovation

Ohio State Law Journal, Vol. 83, 2022
Number of pages: 45 Posted: 20 Nov 2020 Last Revised: 18 Mar 2022
Mirit Eyal-Cohen and Ana Santos Rutschman
University of Alabama - School of Law and Villanova University - Charles Widger School of Law
Downloads 126 (408,881)

Abstract:

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COVID-19, Coronavirus, Vaccine, Tax, Health, Innovation, Patent, Intellectual Property, Pharmaceuticals, Orphan Drugs, Pandemic, Preparedness, Law, Policy

10.

The Illusory Promise of Free Enterprise: A Primer for Promoting Racially Diverse Entrepreneurship

70 Emory L. J. 1577 (2021)
Number of pages: 43 Posted: 03 Dec 2020 Last Revised: 31 Dec 2021
Mirit Eyal-Cohen
University of Alabama - School of Law
Downloads 109 (455,461)

Abstract:

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11.

The (Tax) Policy Entrepreneur

Law and Contemporary Problems, Vol. 86, 2023, U of Alabama Legal Studies Research Paper No. 4323625
Number of pages: 32 Posted: 13 Jan 2023 Last Revised: 16 Jan 2024
Mirit Eyal-Cohen
University of Alabama - School of Law
Downloads 87 (529,079)

Abstract:

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Tax, Policy, Entrepreneurship, Innovation, Stanley Surrey, Tax Policy, Treasury

12.

Unintended Legislative Inertia

55 Ga. L. Rev. 1193 (2020), U of Alabama Legal Studies Research Paper No. 3574126
Number of pages: 84 Posted: 29 May 2020 Last Revised: 31 Dec 2021
Mirit Eyal-Cohen
University of Alabama - School of Law
Downloads 79 (560,685)
Citation 4

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Public Choice, R&D Tax, Legislative Inertia, Entrenchment, Innovation Incentive, Tax Credit

13.

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 59 (654,724)

Abstract:

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

14.

Tax Incentives for Investment Crowdfunding: A Comparative Analysis

U of Colorado Law Legal Studies Research Paper Forthcoming
Number of pages: 15 Posted: 16 Jan 2024
Mirit Eyal-Cohen
University of Alabama - School of Law
Downloads 33 (826,533)

Abstract:

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Crowdfunding, U.K., Comparative Analysis, Tax Incentives, Small Business Stock, Angle Investment Credit

15.

Taxation of Artificial Entrepreneurs

Posted: 20 Feb 2024
Mirit Eyal-Cohen and David Elkins
University of Alabama - School of Law and Netanya College School of Law

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16.

Artificial Inventiveness

U of Alabama Legal Studies Research Paper No. 4033597
Posted: 06 Apr 2022 Last Revised: 26 Jan 2024
Mirit Eyal-Cohen
University of Alabama - School of Law

Abstract:

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Artificial intelligence, innovation, entrepreneurship, theory

17.

Innovation Theory in Jewish Thought

Posted: 03 Dec 2020
Mirit Eyal-Cohen and Michael J. Broyde
University of Alabama - School of Law and Emory University School of Law

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18.

The Next Normal: Business Cycles, Innovation Theory, and Reactive Destruction

Posted: 22 Nov 2020
Mirit Eyal-Cohen
University of Alabama - School of Law

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19.

Identifying the Causal Impact of Taxation on Innovation Efforts

U of Alabama Legal Studies Research Paper No. 3523777
Posted: 18 Feb 2020 Last Revised: 04 Sep 2020
Mirit Eyal-Cohen
University of Alabama - School of Law

Abstract:

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entrepreneurship, innovation, R&D, research credit

20.

Fiscal Causation

U of Alabama Legal Studies Research Paper No. 3520313
Posted: 09 Feb 2020 Last Revised: 04 Sep 2020
Mirit Eyal-Cohen
University of Alabama - School of Law

Abstract:

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Tax, Causation, inference, research, incentives, benefit, tax breaks

21.

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

Posted: 12 May 2017 Last Revised: 12 Apr 2020
Mirit Eyal-Cohen
University of Alabama - School of Law

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