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

SCHOLARLY PAPERS

13

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Top 42,627

in Total Papers Downloads

1,082

SSRN CITATIONS

1

CROSSREF CITATIONS

4

Ideas:
“  The effect of tax incentives on increasing R&D and innovation efforts  ”

Scholarly Papers (13)

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 192 (168,875)

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

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 148 (211,475)

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

3.

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 141 (219,916)

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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

4.

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 132 (231,774)

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

5.

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 131 (233,104)
Citation 1

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

6.

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: 17 Jun 2018
Mirit Eyal-Cohen
University of Alabama - School of Law
Downloads 114 (258,452)

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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

7.

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 114 (258,452)

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

8.

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 77 (332,944)

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

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 33 (483,279)

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

10.

Identifying the Causal Impact of Taxation on Innovation Efforts

Posted: 18 Feb 2020
Mirit Eyal-Cohen
University of Alabama - School of Law

Abstract:

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entrepreneurship, innovation, R&D, research credit

11.

Fiscal Causation

Posted: 09 Feb 2020
Mirit Eyal-Cohen
University of Alabama - School of Law

Abstract:

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

12.

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

Abstract:

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

13.

Unintended Legislative Inertia

Georgia Law Review, Vol. 55, 2020
Number of pages: 50
Mirit Eyal-Cohen
University of Alabama - School of Law
Downloads 0

Abstract:

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K34, Public Choice, R&D Tax, Legislative Inertia, Entrenchment, Innovation Incentive, Tax Credit