George K. Yin

University of Virginia School of Law

Professor of Law

580 Massie Road

Charlottesville, VA 22903

United States

  • University of Virginia School of Law

    • Email
    • Tel: 434-924-7025
    • Fax: 434-924-7536
SCHOLARLY PAPERS

35

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30

Scholarly Papers (35)

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1.

Congressional Authority to Obtain and Release Tax Returns

154 Tax Notes 1013 (2017)
Number of pages: 4 Posted: 07 Mar 2017
George K. Yin
University of Virginia School of Law
Downloads 1,343 (32,034)

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tax returns, disclosure, tax committees, tax privacy, President Trump

2.

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 880 (58,498)
Citation 6

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

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 655 (86,267)
Citation 4

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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.

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 566 (103,931)
Citation 1

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

5.

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 555 (106,452)
Citation 1

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tax reform, national sales tax, legislative process

6.

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 538 (110,737)

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

7.

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 (122,225)

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8.

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 477 (128,139)
Citation 8

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9.

How Codification of the Tax Statutes and the Emergence of the Staff of the Joint Committee on Taxation Helped Change the Nature of the Legislative Process

71 Tax L. Rev. 723 (2018)
Number of pages: 58 Posted: 27 Jul 2017 Last Revised: 15 Feb 2019
George K. Yin
University of Virginia School of Law
Downloads 376 (168,771)

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legislative process, codification, congressional staff, nonpartisan, tax code

10.

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 332 (193,370)
Citation 1

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

11.

Textualism, the Authoritativeness of Congressional Committee Reports, and Stanley Surrey

Law and Contemporary Problems, Forthcoming, Virginia Public Law and Legal Theory Research Paper No. 2023-09, Virginia Law and Economics Research Paper No. 2023-02
Number of pages: 29 Posted: 08 Dec 2022 Last Revised: 11 Jul 2023
George K. Yin
University of Virginia School of Law
Downloads 328 (195,884)

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Textualism, legislative history, legislative process, statutory interpretation, committee reports, bill-drafting, canons

12.

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

Downloads 315 (204,556)
Citation 2

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 172 (368,712)
Citation 1

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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 143 (432,007)
Citation 1

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13.

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 303 (213,280)

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

14.

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 287 (225,880)
Citation 1

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

15.

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 265 (245,032)
Citation 1

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

16.

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 227 (285,722)
Citation 1

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

17.

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 224 (289,408)

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18.

Of Blind Men, Elephants, and the Supreme Court's Misinterpretation of the FBAR Statute

Virginia Public Law and Legal Theory Research Paper No. 2023-56, Virginia Law and Economics Research Paper No. 2023-15
Number of pages: 7 Posted: 20 Jul 2023 Last Revised: 10 Aug 2023
George K. Yin
University of Virginia School of Law
Downloads 219 (295,687)

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statutory interpretation, textualism, foreign bank accounts, FBAR

19.

'Who Speaks for Tax Equity and Tax Fairness?': Stanley Surrey and the Tax Legislative Process

Virginia Tax Review, Vol. 39, No. 1, 2019
Number of pages: 72 Posted: 22 Apr 2019 Last Revised: 16 Dec 2019
George K. Yin
University of Virginia School of Law
Downloads 203 (317,760)
Citation 1

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Surrey, tax legislative process, tax equity, Treasury Department

20.

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

146 Tax Notes 267 (2015)
Number of pages: 7 Posted: 07 Dec 2014 Last Revised: 16 Jun 2019
George K. Yin
University of Virginia School of Law
Downloads 197 (326,577)

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

21.

A Brief History of U.S. Approaches to Corporate Tax Integration and Some Lessons

Virginia Public Law and Legal Theory Research Paper No. 2022-47, Virginia Law and Economics Research Paper No. 2022-13
Number of pages: 16 Posted: 14 Jul 2022 Last Revised: 19 Jul 2022
George K. Yin
University of Virginia School of Law
Downloads 193 (332,880)

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corporate tax integration, dividend exclusion, shareholder credit, dividends paid deduction

22.

How the Byrd Rule Might Have Killed the 2017 Tax Bill . . . And Why It Didn't

ABA Tax Times, Vol. 37, No. 4 (Summer 2018)
Number of pages: 8 Posted: 18 Jul 2018 Last Revised: 14 Jun 2019
George K. Yin
University of Virginia School of Law
Downloads 183 (349,630)

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Byrd rule, 2017 tax bill, budget law, legislative process

23.

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

Virginia Law Review, Vol. 100, No. 6, 2014
Number of pages: 50 Posted: 12 Mar 2014 Last Revised: 14 Jun 2019
George K. Yin
University of Virginia School of Law
Downloads 182 (351,318)
Citation 1

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

24.

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 170 (373,063)

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

25.

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 169 (374,973)

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

26.

A Maritime Lawyer, Percentage Depletion, and the JCT

152 Tax Notes 1695 (2016)
Number of pages: 12 Posted: 28 May 2016 Last Revised: 03 Mar 2017
George K. Yin
University of Virginia School of Law
Downloads 137 (446,282)

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

27.

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 136 (448,862)

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

28.

Crafting Structural Tax Legislation in a Highly Polarized Congress

81 Law & Contemporary Problems 241 (2018)
Number of pages: 40 Posted: 25 Oct 2017 Last Revised: 15 Feb 2019
George K. Yin
University of Virginia School of Law
Downloads 126 (476,984)

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tax legislative process, congressional tax staff, polarization, structural legislation

29.

Repairing the Tax Privacy Rules

169 Tax Notes Federal 1485 (2020)
Number of pages: 7 Posted: 19 Oct 2020 Last Revised: 06 Mar 2021
George K. Yin
University of Virginia School of Law
Downloads 99 (570,934)

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tax privacy, presidential tax information, congressional subpoenas, confidentiality of tax information

30.

Testimony of George K. Yin Hearing before House Ways and Means Oversight Subcommittee on Legislative Proposals and Tax Law Related to Presidential and Vice-Presidential Tax Returns

Virginia Public Law and Legal Theory Research Paper No. 2019-26, Virginia Law and Economics Research Paper No. 2019-10
Number of pages: 6 Posted: 22 Apr 2019 Last Revised: 23 Apr 2019
George K. Yin
University of Virginia School of Law
Downloads 98 (574,734)

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presidential tax returns, congressional access to tax returns, legitimate legislative purpose

31.

May 2018 ABA Tax Section Meeting - Tax Policy and Simplification Committee: The Byrd Rule and the Tax Legislative Process (Presentation Slides)

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-19
Number of pages: 14 Posted: 22 May 2018
Joseph Dugan, Ellen P. Aprill, Viva Hammer and George K. Yin
U.S. Department of Justice, Loyola Law School Los Angeles, Government of the United States of America - Joint Committee on Taxation and University of Virginia School of Law
Downloads 71 (695,664)

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32.

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 45 (869,375)
Citation 2

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33.

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 43 (886,509)

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34.

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

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