David Kamin

New York University School of Law

Charles L. Denison Professor of Law

40 Washington Square South

New York, NY 10012-1099

United States

http://rb.gy/tzoni7

  • New York University School of Law

SCHOLARLY PAPERS

25

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116,682

TOTAL CITATIONS
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Top 31,385

in Total Papers Citations

25

Scholarly Papers (25)

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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 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, University of Missouri School of Law, Northwestern Pritzker School of Law, New York University School of Law, New York University School of Law, New York University School of Law, 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 60,089 (43)
Citation 7

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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 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, University of Missouri 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 School of Law, Proskauer Rose LLP, New York University School of Law and UC Law, San Francisco
Downloads 38,940 (103)
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 9,170 (1,405)
Citation 13

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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 2,480 (12,447)
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 989 (50,376)

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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 849 (62,192)

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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 589 (99,970)
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 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 School of Law, 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 496 (123,729)

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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 461 (135,164)

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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 293 (223,896)

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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 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 School of Law, 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 290 (226,315)
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 235 (279,820)

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Tax, Distributive Justice

13.

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 200 (326,361)

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

14.

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 194 (335,770)

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federal budget, risk, budget rules

15.

Sheltering Income Through a Corporation

Tax Notes Federal, Volume 164, Number 4, July 22, 2019
Number of pages: 16 Posted: 15 Nov 2019
Ari Glogower and David Kamin
Northwestern Pritzker School of Law and New York University School of Law
Downloads 183 (354,287)

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corporate income tax, pass-through taxation, tax reform

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 172 (374,229)

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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 167 (383,986)

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

18.

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 157 (407,183)

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

19.

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 145 (432,350)

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uncertainty, capital gains, realization

20.

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 139 (447,341)

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federal deficit, budget, tax, spending

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 Glogower and David Kamin
Northwestern Pritzker School of Law and New York University School of Law
Downloads 117 (512,254)

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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 99 (579,282)

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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 83 (646,621)

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baseline, budgeting, legal change, legislation

24.

The Moores Lost Their Claim and Moore

TAX NOTES FEDERAL, VOLUME 184, AUGUST 19, 2024
Number of pages: 5 Posted: 09 Oct 2024
Lily L. Batchelder, Ari Glogower, Chye-Ching Huang, David Kamin, Rebecca M. Kysar, Kelsey Merrick, Darien Shanske and Thalia Spinrad
New York University School of Law, Northwestern Pritzker School of Law, New York University School of Law, New York University School of Law, Fordham University School of Law, Tax Law Center at NYU Law, University of California, Davis - School of Law and Tax Law Center at NYU Law
Downloads 74 (690,312)

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Moore v. United States, Tax Policy, Constitutional Law, Tax Law, Income Taxation

25.

Amicus Brief of Tax Law Center at NYU Law and Professors Ari Glogower, David Kamin, Rebecca Kysar, and Darien Shankse in Support of Respondent in Moore V. United States, No. 22-800

Northwestern Law & Econ Research Paper No. 23-26, Northwestern Public Law Research Paper No. 23-67
Number of pages: 37 Posted: 30 Nov 2023 Last Revised: 08 Feb 2024
Ari Glogower, David Kamin, Rebecca M. Kysar, Darien Shanske and Thalia Spinrad
Northwestern Pritzker School of Law, New York University School of Law, Fordham University School of Law, University of California, Davis - School of Law and Tax Law Center at NYU Law
Downloads 71 (706,342)

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Tax Policy, Constitutional Law, Tax Law, Income Taxation