George K. Yin

University of Virginia School of Law

Professor of Law

580 Massie Road

Charlottesville, VA 22903

United States

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 6,770

SSRN RANKINGS

Top 6,770

in Total Papers Downloads

5,125

CITATIONS
Rank 11,109

SSRN RANKINGS

Top 11,109

in Total Papers Citations

37

Scholarly Papers (25)

1.

How Much Tax Do Large Public Corporations Pay? Estimating the Effective Tax Rates of the S&P 500

89 Va. L. Rev. 1793 (2003), Virginia Law and Economics Research Paper No. 03-5, Virginia Public Law and Legal Theory Research Paper No. 03-5
Number of pages: 64 Posted: 03 May 2003 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 770 (22,972)
Citation 15

Abstract:

effective tax rate, S&P 500, stock options, foreign investment, book income, multinationals

2.

Is the Tax System Beyond Reform?

58 Fla. L. Rev. 977 (2006)
Number of pages: 66 Posted: 30 Mar 2006 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 465 (43,801)

Abstract:

tax reform, national sales tax, legislative process

3.

James Couzens, Andrew Mellon, the 'Greatest Tax Suit in the History of the World,' and Creation of the Joint Committee on Taxation and Its Staff

66 Tax L. Rev. 787 (2013), Virginia Law and Economics Research Paper No. 2012-10, Virginia Public Law and Legal Theory Research Paper No. 2012-61
Number of pages: 93 Posted: 24 Sep 2012 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 449 (46,049)

Abstract:

Joint Committee on Taxation, Congressional staff, legislative process, legislative history, legislative branch, tax policy, tax legislation, tax return publicity, James Couzens, Andrew Mellon, depletion, excess-profits tax

4.

Getting Serious About Corporate Tax Shelters: Taking a Lesson from History

54 S.M.U. L. Rev. 209 (2001), Virginia Law and Economics Research Paper No. 01-5
Number of pages: 32 Posted: 09 May 2001 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 409 (52,727)
Citation 10

Abstract:

5.

Temporary-Effect Legislation, Political Accountability, and Fiscal Restraint

84 N. Y. U. L. Rev. 174 (2009)
Number of pages: 85 Posted: 24 Jul 2008 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 253 (87,840)
Citation 4

Abstract:

temporary laws, sunsets, budget, tax, legislative process, extenders, fiscal restraint

6.

Publicly Traded Partnerships, Closely Held Corporations, and Entity Classification for Tax Purposes

88 Taxes 329 (2010), Virginia Public Law and Legal Theory Research Paper No. 2010-05, Virginia Law and Economics Research Paper No. 2010-01
Number of pages: 7 Posted: 28 Jan 2010 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 232 (97,750)

Abstract:

public firms, private firms, entity classification, publicly traded partnerships, closely held corporations

7.

Corporate Tax Reform, Finally, After 100 Years

Toward Tax Reform: Recommendations for President Obama’s Task Force 114 (Tax Analysts 2009),
Number of pages: 5 Posted: 10 Aug 2009 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 227 (103,348)
Citation 1

Abstract:

tax reform, corporate tax, tax shelters, public firms, private firms, passthrough entities

8.

The Most Critical Issue Facing Tax Administration Today -- And What to Do About It

Virginia Law and Economics Research Paper No. 2014-11, Virginia Public Law and Legal Theory Research Paper No. 2014-37
Number of pages: 7 Posted: 28 Jun 2014 Last Revised: 02 Jul 2014
George K. Yin
University of Virginia School of Law
Downloads 224 (91,028)

Abstract:

tax administration, IRS, transparency, right to know, taxpayer privacy rights, exempt organizations

Principles and Practices to Enhance Compliance and Enforcement of the Personal Income Tax

31 Va. Tax Rev. 381 (2012)
Number of pages: 33 Posted: 29 Sep 2011 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 110 (199,164)

Abstract:

tax compliance, tax enforcement, tax evasion, tax administration, personal income tax

Principles and Practices to Enhance Compliance and Enforcement of the Personal Income Tax

Virginia Public Law and Legal Theory Research Paper No. 2011-24, Virginia Law and Economics Research Paper No. 2011-04
Number of pages: 37 Posted: 02 Sep 2011 Last Revised: 24 Sep 2012
George K. Yin
University of Virginia School of Law
Downloads 102 (210,410)

Abstract:

10.

Reforming the Taxation of Foreign Direct Investment By U.S. Taxpayers

118 Tax Notes 173 (2008)
Number of pages: 12 Posted: 07 Dec 2007 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 197 (118,500)
Citation 1

Abstract:

international tax reform, dividend-exemption, foreign direct investment, deferral

11.

The Role of Nonpartisan Staff in the Legislative Process

139 Tax Notes 1415 (2013), Virginia Public Law and Legal Theory Research Paper No. 2013-07, Virginia Law and Economics Research Paper No. 2013-03
Number of pages: 7 Posted: 10 May 2013 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 192 (97,750)

Abstract:

nonpartisan, nonpartisan staff, legislative process, top-down lawmaking

12.

Taxing Corporate Divisions

56 S.M.U. L. Rev. 289 (2003), Virginia Law and Economics Research Paper No. 02-14
Number of pages: 16 Posted: 13 Nov 2002 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 181 (125,985)

Abstract:

13.

The IRS's Misuse of Scarce Compliance Resources in the Exempt Organization Area

Virginia Public Law and Legal Theory Research Paper No. 72
Number of pages: 15 Posted: 07 Dec 2014 Last Revised: 11 Dec 2014
George K. Yin
University of Virginia School of Law
Downloads 138 (150,361)

Abstract:

1023-EZ, exempt organizations, compliance, enforcement, short form, IRS

14.

Comments on the Taxation of Passthrough Entities

140 Tax Notes 358 (2013), Virginia Public Law and Legal Theory Research Paper No. 2013-20, Virginia Law and Economics Research Paper No. 2013-05
Number of pages: 6 Posted: 06 Jun 2013 Last Revised: 28 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 126 (166,645)

Abstract:

passthrough entity, passthrough tax reform, partnership distributions, partnership allocations, Section 1374

15.

Reforming (and Saving) the IRS by Respecting the Public's Right to Know

Virginia Public Law and Legal Theory Research Paper No. 2014-22
Number of pages: 44 Posted: 12 Mar 2014 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 105 (184,618)

Abstract:

exempt organizations, IRS, transparency, political targeting, right to know, taxpayer privacy, tax return information, disclosure, confidentiality, section 6103, secret law

16.

Legislative Gridlock and Nonpartisan Staff

88 Notre Dame L. Rev. 2287 (2013), Virginia Public Law and Legal Theory Research Paper No. 2012-67
Number of pages: 36 Posted: 05 Nov 2012 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 100 (181,241)

Abstract:

gridlock, nonpartisan staff, Congressional staff, Congressional committees, legislative support organizations, nonpartisan, political affiliation

17.

Temporary-Effect Legislation, Political Accountability, and Fiscal Restraint

84 N.Y.U. L. Rev. 174 (2009), Virginia Law and Economics Research Paper No. 2009-07, Virginia Public Law and Legal Theory Research Paper No. 2009-19
Number of pages: 85 Posted: 12 Sep 2009 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 75 (239,227)
Citation 3

Abstract:

Temporary Legislation, Permanent Legislation, Federal Budget, Political Accountability, Fiscal Responsibility, Fiscal Restraint, Legislative Process, Budget Process, Sunset, Expiring Legislation

18.

Preventing Congressional Violations of Taxpayer Privacy

69 Tax Lawyer 103 (2015), Virginia Public Law and Legal Theory Research Paper No. 36, Virginia Law and Economics Research Paper No. 20
Number of pages: 58 Posted: 10 Jul 2015 Last Revised: 01 Mar 2016
George K. Yin
University of Virginia School of Law
Downloads 67 (160,113)

Abstract:

taxpayer privacy, Ways & Means, Speech or Debate, illegal disclosures

19.

The Evolving Legislative Process: Implications for Tax Reform

114 Tax Notes 313 (2007)
Number of pages: 13 Posted: 19 Jan 2007 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 3 (486,382)

Abstract:

20.

The Problem of Corporate Tax Shelters: Uncertain Dimensions, Unwise Approaches

Tax L. Rev. 405 (2001), Virginia Law and Economics Research Paper No. 02-1055
Number of pages: 22 Posted: 29 May 2002 Last Revised: 27 Jun 2014
George K. Yin
University of Virginia School of Law
Downloads 3 (486,382)
Citation 2

Abstract:

21.

Real Options with Competition and Regime Switching

Mathematical Finance, Vol. 27, Issue 1, pp. 224-250, 2017
Number of pages: 27 Posted: 15 Jan 2017
University of Texas, Dallas Director, International Center for Decision and Risk Analysis (ICDRiA), University of Texas at Arlington - Department of Finance and Real Estate, Jinan University and University of Virginia School of Law
Downloads 0 (532,463)

Abstract:

variational inequality, irreversible investment, real option, regime switching, game theory, optimal stopping problem

22.

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
Yale University - Law School, University of Michigan Law School, New York University School of Law, New York University School of Law, New York University Law School, University of San Diego School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), New York University School of Law, USC Gould School of Law, University of Pennsylvania Law School, Brooklyn Law School, Yale University - Law School, New York University School of Law, New York University School of Law, Georgetown University Law Center, New York University School of Law and University of Virginia School of Law
Downloads 0 (116,295)

Abstract:

23.

A Maritime Lawyer, the Percentage Depletion Allowance, and the Joint Committee on Taxation

Virginia Public Law and Legal Theory Research Paper No. 2016-39, Virginia Law and Economics Research Paper No. 2016-8
Number of pages: 22 Posted: 28 May 2016 Last Revised: 30 Jun 2016
George K. Yin
University of Virginia School of Law
Downloads 0 (224,265)

Abstract:

percentage depletion, Joint Committee on Taxation, discovery depletion, oil and gas, prospector, wildcatter

24.

The Story of Crane v. Commissioner

UVA Law and Economics Research Paper No. 02-11
Posted: 29 May 2002
George K. Yin
University of Virginia School of Law

Abstract:

25.

How Much of the Recent Evidence of a Corporate Tax Shelter Problem is Explained by Increased Stock Option Activity?

UVA Law School Law-Econ. Research Paper No. 00-17; UVA School of Law Public Law Working Paper No. 00-11
Posted: 11 Aug 2000
George K. Yin
University of Virginia School of Law

Abstract:

Corporate Tax Shelters, Stock Options, Book Income, Effective Tax Rate, Taxable Income, Corporate Tax Gap