Daniel I. Halperin

Harvard Law School

Stanley S. Surrey Professor of Law

1575 Massachusetts

Hauser 406

Cambridge, MA 02138

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 19,137

SSRN RANKINGS

Top 19,137

in Total Papers Downloads

2,058

CITATIONS

1

Scholarly Papers (8)

1.

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 519 (41,200)
Citation 1

Abstract:

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

2.

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 Jr.
Harvard Law School and Harvard Law School
Downloads 462 (35,533)

Abstract:

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 275 (71,145)

Abstract:

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 189 (117,689)

Abstract:

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 126 (178,800)

Abstract:

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 86 (204,925)

Abstract:

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 61 (255,356)

Abstract:

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

Abstract: