Daniel I. Halperin

Harvard Law School

Stanley S. Surrey Professor of Law

1575 Massachusetts

Hauser 406

Cambridge, MA 02138

United States

  • Harvard Law School

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    • Tel: (617) 495-3100
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SCHOLARLY PAPERS

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Scholarly Papers (8)

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1.

Understanding Income Tax Deferral

Tax Law Review, Forthcoming, Harvard Public Law Working Paper No. 14-06
Number of pages: 22 Posted: 09 Jan 2014 Last Revised: 12 Mar 2014
Daniel I. Halperin and Alvin C. Warren
Harvard Law School and Harvard Law School
Downloads 759 (53,771)
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2.

Deferred Compensation Revisited

Tax Notes, Vol. 114, No. 9, 2007, Georgetown Law and Economics Research Paper No. 969074, Georgetown Public Law Research Paper No. 969074
Number of pages: 18 Posted: 13 Mar 2007
Daniel I. Halperin and Ethan Yale
Harvard Law School and University of Virginia School of Law
Downloads 604 (72,489)

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executive compensation, equity compensation, tax law, tax policy, corporate tax, corporate governance, tax shelters, tax avoidance, stock options

3.

Is Income Tax Exemption for Charities a Subsidy?

Tax Law Review, Vol. 64, p. 283, 2011
Number of pages: 30 Posted: 01 Sep 2011
Daniel I. Halperin
Harvard Law School
Downloads 472 (98,213)
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Charities, Income Tax Exemption, Endowments

4.

Does Tax Exemption for Charitable Endowments Subsidize Excessive Accumulation?

Number of pages: 82 Posted: 12 Jun 2008
Daniel I. Halperin
Harvard Law School
Downloads 298 (164,249)
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University Endowments, Income Taxation of Charitable Organizations

5.

A Better Way to Encourage Gifts of Conservation Easements

The Shelf Project, Vol. 136, No. p. 307, July 2012
Number of pages: 8 Posted: 23 Jul 2012
Daniel I. Halperin
Harvard Law School
Downloads 168 (282,895)

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6.

Incentives for Conservation Easements: The Charitable Deduction or a Better Way

Law & Contemporary Problems, Vol. 74, p. 29, Fall 2011
Number of pages: 22 Posted: 03 Nov 2011
Daniel I. Halperin
Harvard Law School
Downloads 143 (323,230)

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Charitable Deduction, Conservation Easements, Tax Expenditures

7.

Corporate Rate Reduction and Fairness to Pass Through Entities

Tax Notes, Vol. 147, No. 11, 2015
Number of pages: 7 Posted: 28 Jun 2015
Daniel I. Halperin
Harvard Law School
Downloads 112 (387,984)

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Corporate Tax,T ax Rates, Partnerships, Pass-through entities

8.

The Unrelated Business Income Tax and Payments from Controlled Entities

Tax Notes, Vol. 109, No. 11, December 12, 2005
Posted: 09 Dec 2005
Daniel I. Halperin
Harvard Law School

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