David Kamin

New York University School of Law

40 Washington Square South

New York, NY 10012-1099

United States

  • New York University School of Law

SCHOLARLY PAPERS

23

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Top 36,852

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15

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7

Scholarly Papers (23)

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1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, David Gamage, Ari D. Glogower, Daniel J. Hemel, David Kamin, Mitchell Kane, Rebecca M. Kysar, David S. Miller, Darien Shanske, Daniel Shaviro and Manoj Viswanathan
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Northwestern Pritzker School of Law, New York University School of Law, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and UC Law, San Francisco
Downloads 59,910 (33)
Citation 4

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019
David Kamin, David Gamage, Ari D. Glogower, Rebecca M. Kysar, Darien Shanske, Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, Daniel J. Hemel, Mitchell Kane, David S. Miller, Daniel Shaviro and Manoj Viswanathan
New York University School of Law, Indiana University Maurer School of Law, Northwestern Pritzker School of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, New York University School of Law, New York University (NYU), Proskauer Rose LLP, New York University School of Law and UC Law, San Francisco
Downloads 38,621 (74)
Citation 2

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

3.

Taxing the Rich: Issues and Options

Number of pages: 51 Posted: 18 Sep 2019 Last Revised: 01 Feb 2020
Lily L. Batchelder and David Kamin
New York University School of Law and New York University School of Law
Downloads 8,030 (1,267)
Citation 10

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individual taxation, wealth tax, accrual tax, mark-to-market, financial transactions tax

4.

How to Tax the Rich

Tax Notes, Vol. 146, No. 1, 2015
Number of pages: 11 Posted: 17 Jan 2015
David Kamin
New York University School of Law
Downloads 1,977 (13,233)
Citation 1

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tax, wealth taxes, realization at death, step up in basis

5.

Policy Options for Taxing the Rich

Maintaining the Strength of American Capitalism (eds. Melissa Kearney and Amy Ganz, The Aspen Institute, 2019)
Number of pages: 35 Posted: 16 Jul 2020
Lily L. Batchelder and David Kamin
New York University School of Law and New York University School of Law
Downloads 895 (42,878)

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individual taxation, wealth tax, accrual tax, mark-to-market, financial transactions tax

6.

The False Promise of Presidential Indexation

36 Yale Journal on Regulation 693 (2019)
Number of pages: 41 Posted: 01 Jun 2018 Last Revised: 01 Aug 2019
Daniel J. Hemel and David Kamin
New York University School of Law and New York University School of Law
Downloads 781 (51,647)

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presidential indexation, capital gains, inflation, indexing, basis

7.

House Plan's Bad Math: Over-Estimates of Revenue from a Border Adjustment

Tax Notes, Forthcoming
Number of pages: 18 Posted: 15 Mar 2017
David Kamin and Brad Setser
New York University School of Law and Council on Foreign Relations
Downloads 564 (78,675)
Citation 1

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Destination-based cash flow tax, border adjustment, border-adjusted tax

8.

Ninth Circuit Amicus Brief of 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 16-70496, 16-70497

USC Law Legal Studies Paper No. 16-5, USC CLASS Research Paper No. CLASS16-23
Number of pages: 41 Posted: 07 Jul 2016 Last Revised: 05 Aug 2016
Anne Alstott, Reuven S. Avi-Yonah, Lily L. Batchelder, Joshua D. Blank, Noel B. Cunningham, Victor Fleischer, Ari D. Glogower, David Kamin, Mitchell Kane, Sally Katzen, Edward D. Kleinbard, Michael S. Knoll, Rebecca M. Kysar, Zachary D. Liscow, Daniel Shaviro, John P. Steines, David Super, Clint Wallace and George K. Yin
Yale University - Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Northwestern Pritzker School of Law, New York University School of Law, New York University (NYU), New York University School of Law, University of Southern California Gould School of Law, Deceased, University of Pennsylvania Carey Law School, Fordham University School of Law, Yale University - Law School, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Virginia School of Law
Downloads 456 (101,938)

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9.

Reducing Poverty, Not Inequality: What Changes in the Tax System Can Achieve

66 Tax Law Review 593, 2013, NYU Law and Economics Research Paper No. 13-07
Number of pages: 49 Posted: 17 Mar 2013 Last Revised: 19 Apr 2014
David Kamin
New York University School of Law
Downloads 394 (121,310)

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tax, inequality, poverty, redistribution

10.

Getting Americans to Save: In Defense of (Reformed) Tax Incentives

Tax Law Review, Forthcoming
Number of pages: 82 Posted: 09 Nov 2016
David Kamin
New York University School of Law
Downloads 268 (182,821)

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retirement, saving, tax incentives, mandates, nudges

11.

Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner

Number of pages: 27 Posted: 15 Oct 2018
Susan C. Morse, Stephen E. Shay, Reuven S. Avi-Yonah, Lily L. Batchelder, Joshua D. Blank, Noel B. Cunningham, Victor Fleischer, Ari D. Glogower, David Kamin, Mitchell Kane, Michael S. Knoll, Rebecca M. Kysar, Leandra Lederman, Zachary D. Liscow, Ruth Mason, Daniel Shaviro, John P. Steines, David Super, Clint Wallace and Bret Wells
University of Texas at Austin - School of Law, Boston College Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Northwestern Pritzker School of Law, New York University School of Law, New York University (NYU), University of Pennsylvania Carey Law School, Fordham University School of Law, Indiana University Maurer School of Law, Yale University - Law School, University of Virginia School of Law, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Houston Law Center
Downloads 261 (187,697)
Citation 1

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Altera, transfer pricing, Section 482, arbitrary and capricious, stock-based compensation

12.

Note, What Is a Progressive Tax Change?: Unmasking Hidden Values in Distributional Debates

New York University Law Review, Vol. 83, No. 1, 2008
Number of pages: 52 Posted: 23 Apr 2008
David Kamin
New York University School of Law
Downloads 217 (224,591)

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Tax, Distributive Justice

13.

Risky Returns: Accounting for Risk in the Federal Budget

Indiana Law Journal, Forthcoming, NYU Law and Economics Research Paper No. 12-10
Number of pages: 58 Posted: 15 Apr 2012 Last Revised: 23 Jan 2023
David Kamin
New York University School of Law
Downloads 179 (267,121)

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federal budget, risk, budget rules

14.

Sheltering Income Through a Corporation

Tax Notes Federal, Volume 164, Number 4, July 22, 2019
Number of pages: 16 Posted: 15 Nov 2019
Ari D. Glogower and David Kamin
Northwestern Pritzker School of Law and New York University School of Law
Downloads 147 (315,492)

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corporate income tax, pass-through taxation, tax reform

15.

Temporary Tax Laws and the Budget Baseline

Tax Notes, Vol. 157, No. 1, 2017, NYU School of Law, Public Law Research Paper No. 17-44
Number of pages: 10 Posted: 01 Nov 2017 Last Revised: 15 Nov 2017
David Kamin and Rebecca M. Kysar
New York University School of Law and Fordham University School of Law
Downloads 145 (318,931)

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current policy baseline, temporary legislation, tax cuts, budget process

16.

When Does Money Matter?: How Health Status Affects the Marginal Utility of Income

Number of pages: 25 Posted: 26 Oct 2008
David Kamin
New York University School of Law
Downloads 144 (320,761)

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health, marginal utility of income, subjective well-being

17.

Legislating for Good Times and Bad

Harvard Journal on Legislation, Forthcoming
Number of pages: 56 Posted: 25 Jun 2016
David Kamin
New York University School of Law
Downloads 142 (324,263)

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legislation, uncertainty, automatic adjustments, delegation, Social Security, countercyclical policy, carbon price

18.

Are We There Yet?: On a Path to Closing America's Long-Run Deficit

Tax Notes, Vol. 137, No. 1, 2012, NYU School of Law, Public Law Research Paper No. 12-57, NYU Law and Economics Research Paper No. 12-36
Number of pages: 19 Posted: 06 Oct 2012 Last Revised: 23 Oct 2012
David Kamin
New York University School of Law
Downloads 129 (349,239)

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federal deficit, budget, tax, spending

19.

How Far to Go in Reforming Taxation of Wealth: Revenue and Tax Avoidance

Tax Notes Federal, Volume 168, Number 7, August 17, 2020
Number of pages: 13 Posted: 21 Dec 2020
David Kamin
New York University School of Law
Downloads 128 (351,258)

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tax, reform, wealth taxation, capital gains, mark-to-market taxation, accrual taxation

20.

The Effects of Capital Gains Rate Uncertainty on Realization

UCLA School of Law, Law-Econ Research Paper No. 19-06
Number of pages: 53 Posted: 04 Apr 2019
David Kamin and Jason Oh
New York University School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 108 (397,245)

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uncertainty, capital gains, realization

21.

The Progressivity Ratchet

104 Minnesota Law Review 1499, Ohio State Public Law Working Paper No. 517, NYU Law and Economics Research Paper No. 19-47
Number of pages: 87 Posted: 31 Oct 2019 Last Revised: 08 Feb 2022
Ari D. Glogower and David Kamin
Northwestern Pritzker School of Law and New York University School of Law
Downloads 97 (427,883)

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tax reform, progressivity, corporate income taxes, pass-through deduction

22.

Legislating Crisis

The Timing of Lawmaking, Levmore and Fagan eds, Edward Elgar Publishing, Forthcoming
Number of pages: 26 Posted: 14 Jan 2016 Last Revised: 25 Jun 2016
David Kamin
New York University School of Law
Downloads 84 (468,281)

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legislation, legislative crisis, federal budget, debt limit, government shutdown, sequester, appropriations, temporary legislation

23.

Basing Budget Baselines

William & Mary Law Review, Forthcoming
Number of pages: 58 Posted: 01 May 2015
David Kamin
New York University School of Law
Downloads 69 (523,580)

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baseline, budgeting, legal change, legislation