Kirk J. Stark

University of California, Los Angeles (UCLA) - School of Law

Professor

385 Charles E. Young Dr. East

Room 1242

Los Angeles, CA 90095-1476

United States

  • University of California, Los Angeles (UCLA) - School of Law

    • Email
    • Tel: 310-825-7470
SCHOLARLY PAPERS

30

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13

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18

Scholarly Papers (30)

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1.

State Responses to Federal Tax Reform: Charitable Tax Credits

State Tax Notes, Vol. 159, No. 5, 2018, UCLA School of Law, Law-Econ Research Paper No. 18-02, UC Hastings Research Paper No. 264
Number of pages: 49 Posted: 11 Jan 2018 Last Revised: 02 Jul 2018
Joseph Bankman, David Gamage, Jacob Goldin, Daniel J. Hemel, Darien Shanske, Kirk J. Stark, Dennis J. Ventry and Manoj Viswanathan
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, University of Chicago - Law School, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and UC Hastings Law
Downloads 3,374 (4,662)

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2.

Fiscal Federalism and Tax Progressivity: Should the Federal Income Tax Encourage State and Local Redistribution?

Number of pages: 49 Posted: 14 May 2004
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 579 (65,025)

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Taxation, Public Finance, Fiscal Federalism, Redistribution

3.

Enslaving the Beachcomber: Some Thoughts on the Liberty Objections to Endowment Taxation

Number of pages: 23 Posted: 19 Jan 2005
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 486 (80,874)
Citation 2

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Taxation, Liberty, Political Theory

4.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
Daniel J. Hemel, Reuven S. Avi-Yonah, Joseph Bankman, Jordan M. Barry, Lily L. Batchelder, John R. Brooks, Samuel D. Brunson, J. Clifton Fleming, David Gamage, Ari D. Glogower, Jacob Goldin, Andrew J. Haile, David Herzig, David Herzig, Hayes Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary D. Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard Jr., Orly Mazur, Susan C. Morse, Richard Pomp, James R. Repetti, Julie Roin, Daniel Schaffa, Erin Adele Scharff, Daniel Shaviro, Jay A. Soled, Sloan G. Speck, Kirk J. Stark, John A. Swain, Adam B. Thimmesch, Manoj Viswanathan, Edward A. Zelinsky and Eric M. Zolt
University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of Southern California Gould School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Hastings Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 391 (104,280)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

5.

War and Taxes

UCLA School of Law, Law-Econ Research Paper No. 08-10, Steven A. Bank, Kirk J. Stark, Joseph J. Thorndike, WAR AND TAXES, Urban Institute Press, 2008
Number of pages: 20 Posted: 02 May 2008 Last Revised: 15 May 2008
Steven A. Bank, Kirk J. Stark and Joseph J. Thorndike
University of California, Los Angeles (UCLA) - School of Law, University of California, Los Angeles (UCLA) - School of Law and Tax Analysts
Downloads 359 (114,814)

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wartime economics, tax cuts, tax history, economic policies

6.

Did Serrano Really Cause Proposition 13?

Number of pages: 65 Posted: 29 Oct 2002
Kirk J. Stark and Jonathan Zasloff
University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 357 (115,518)
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7.

Taxation Over Time

Tax Law Review, Vol. 59, No. 1, 2005, UCLA School of Law, Law-Econ Research Paper No. 05-24, U Illinois Law & Economics Research Paper No. LE05-024, Yale Law & Economics Research Paper No. 319
Number of pages: 65 Posted: 06 Apr 2006
Lee Anne Fennell and Kirk J. Stark
University of Chicago - Law School and University of California, Los Angeles (UCLA) - School of Law
Downloads 350 (118,046)
Citation 1

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Tax policy, economics, cognitive psychology, life-cycle hypothesis

8.

What Do We Know About the Interstate Economic Effects of State Tax Incentives?

Georgetown Journal of Law & Public Policy, Vol. 4, 2005, UCLA School of Law, Law-Econ Research Paper No. 05-29
Number of pages: 54 Posted: 07 Dec 2005
Kirk J. Stark and Daniel J. Wilson
University of California, Los Angeles (UCLA) - School of Law and Federal Reserve Bank of San Francisco
Downloads 346 (119,507)

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taxation, fiscal federalism, multistate tax, commerce clause, tax discrimination, tax incentives

9.

Business Tax Stories

BUSINESS TAX STORIES, Foundation Press, Forthcoming 2005
Number of pages: 11 Posted: 11 Mar 2005
Steven A. Bank and Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 305 (136,756)

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10.

The Right to Vote on Taxes

Number of pages: 56 Posted: 25 Nov 2001
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 254 (164,867)
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11.

Beyond Bailouts: Federal Tools for Preventing State Budget Crises

Indiana Law Journal 87, no.2 (2012): 599, Boston College Law School Legal Studies Research Paper No. 250, UCLA School of Law, Law-Econ Research Paper No. 11-16
Number of pages: 46 Posted: 19 Oct 2011 Last Revised: 09 May 2012
Brian D. Galle and Kirk J. Stark
Georgetown University Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 229 (182,124)
Citation 1

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rainy day fund, budget stabilization fund, intergovernmental transfers, behavioral finance, sovereign debt, fiscal federalism

12.

Too Good to Be True? How State Charitable Tax Credits Could Increase Federal Funding for California

in California Policy Options (2013), UCLA School of Law, Law-Econ Research Paper No. 13-16
Number of pages: 31 Posted: 18 Sep 2013
Phillip C. Blackman and Kirk J. Stark
Independent and University of California, Los Angeles (UCLA) - School of Law
Downloads 226 (184,362)

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charitable contributions, state tax credit, state charitable tax credits, federal revenue, financial support for secondary education

13.

The Federal Role in State Tax Reform

Virginia Tax Review, Vol. 30, p. 407, 2010, UCLA School of Law, Law-Econ Research Paper No. 10-15
Number of pages: 38 Posted: 11 Dec 2010
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 223 (186,666)

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tax reform, tax structures

14.

The Uneasy Case for Extending the Sales Tax to Services

Number of pages: 71 Posted: 24 Mar 2003
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 200 (206,631)
Citation 1

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tax policy, tax reform, public finance, retail sales tax

15.

State Tax Shelters and U.S. Fiscal Federalism

Virginia Tax Review, Vol. 26, 2007, UCLA School of Law, Law-Econ Research Paper No. 07-06
Number of pages: 12 Posted: 03 Apr 2007
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 197 (209,437)

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tax policy, fiscal federalism, state tax shelters

16.

Brief of Interested Law Professors as Amici Curiae Supporting Respondent in Direct Marketing Association v. Brohl

Stanford Public Law Working Paper No. 2516159, San Diego Legal Studies Paper No. 14-71, UC Davis Legal Studies Research Paper No. 400, UC Berkeley Public Law Research Paper No. 2516159, UCLA School of Law Research Paper No. 14-19
Number of pages: 38 Posted: 31 Oct 2014 Last Revised: 07 Nov 2014
Darien Shanske, Alan B. Morrison, Joseph Bankman, Jordan M. Barry, Barbara H. Fried, David Gamage, Andrew J. Haile, Kirk J. Stark, John A. Swain and Dennis J. Ventry
University of California, Davis - School of Law, George Washington University - Law School, Stanford Law School, University of Southern California Gould School of Law, Stanford Law School, Indiana University Maurer School of Law, Elon University School of Law, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law and University of California, Davis - School of Law
Downloads 183 (223,550)

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sales and use tax, third-party reporting, tax injunction act, dormant commerce clause, Quill v. North Dakota

17.

Rich States, Poor States: Assessing the Design and Effect of a U.S. Fiscal Equalization Regime

Tax Law Review, Vol. 63, p. 957, 2010, UCLA School of Law, Law-Econ Research Paper No. 11-03
Number of pages: 52 Posted: 25 Jan 2011
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 183 (223,550)

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federalism, decentralization, fiscal equalization, public finance, taxation

18.

Tax Reform and the American Middle Class

40 Pepperdine Law Review 1209 (2013), UCLA School of Law, Law-Econ Research Paper No. 13-13
Number of pages: 27 Posted: 05 Sep 2013
Kirk J. Stark and Eric M. Zolt
University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 166 (242,780)
Citation 2

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federal tax reform, middle class tax burdens, middle class decline, economic mobility, income distributions, tax reform proposals

19.

Caveat IRS: Problems with Abandoning the Full Deduction Rule

State Tax Notes, Vol. 88, No. 6, 2018, Stanford Public Law Working Paper
Number of pages: 11 Posted: 22 Jul 2018
Joseph Bankman, David Gamage, Jacob Goldin, Daniel J. Hemel, Darien Shanske, Kirk J. Stark, Dennis J. Ventry and Manoj Viswanathan
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, University of Chicago - Law School, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and UC Hastings Law
Downloads 151 (262,617)

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Charitable Deduction, State And Local Tax Deduction

20.

Reforming Proposition 13 to Tax Land More and Buildings Less

California Policy Options 2016, UCLA School of Law, Law-Econ Research Paper No. 16-01
Number of pages: 26 Posted: 05 Feb 2016 Last Revised: 02 Sep 2017
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 133 (289,905)

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taxation, tax policy, state and local taxes, property tax, Proposition 13

21.

Is Capitalization the Achilles' Heel of School Choice?

Number of pages: 13 Posted: 25 Jan 2005
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 133 (289,905)

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school choice

22.

Should California Adopt an Earned Income Tax Credit?

UCLA School of Law, Law-Econ Research Paper No. 06-03
Number of pages: 32 Posted: 03 Feb 2006
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Downloads 130 (294,973)
Citation 1

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Federal earned income tax credit (EITC), state level EITC

23.

Brief of Interested Law Professors in Direct Marketing Association v. Brohl (10th Circuit)

UC Davis Legal Studies Research Paper No. 429, Stanford Public Law Working Paper No. 2608807
Number of pages: 45 Posted: 23 May 2015 Last Revised: 03 Aug 2015
Darien Shanske, Alan B. Morrison, Kirk J. Stark, Joseph Bankman, Jordan M. Barry, Barbara H. Fried, John A. Swain and Dennis J. Ventry
University of California, Davis - School of Law, George Washington University - Law School, University of California, Los Angeles (UCLA) - School of Law, Stanford Law School, University of Southern California Gould School of Law, Stanford Law School, University of Arizona - James E. Rogers College of Law and University of California, Davis - School of Law
Downloads 91 (376,321)

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sales and use tax, third-party reporting, dormant commerce clause, Quill v. North Dakota, e-commerce

24.

Brief of Interested Law Professors As Amici Curiae Supporting Petitioner in Brohl v. Direct Marketing Association

Indiana Legal Studies Research Paper No. 361
Number of pages: 29 Posted: 20 Dec 2016 Last Revised: 01 Sep 2021
Richard Pomp, Joseph Bankman, Jordan M. Barry, David Gamage, Andrew J. Haile, Hayes Holderness, Darien Shanske, Kirk J. Stark, John A. Swain, Dennis J. Ventry and Edward A. Zelinsky
University of Connecticut - School of Law, Stanford Law School, University of Southern California Gould School of Law, Indiana University Maurer School of Law, Elon University School of Law, University of Richmond - School of Law, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of California, Davis - School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 82 (400,596)

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tax, taxation, policy, public, law, sales, use, amicus brief, Supreme Court, jurisprudence, interstate, commerce, due process, clause, multistate, Quill, Bellas Hess, nexus, jurisdiction, physical presence

25.

Is New York's Mark-to-Market Act Unconstitutionally Retroactive?

Tax Notes State, February 8, 2021, p. 541, Indiana Legal Studies Research Paper No. 438
Number of pages: 10 Posted: 11 Mar 2021
Reuven S. Avi-Yonah, David Gamage, Darien Shanske and Kirk J. Stark
University of Michigan Law School, Indiana University Maurer School of Law, University of California, Davis - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 79 (409,236)

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New York, Billionaires, MTM, Mark-to-Market Tax Act, Unconstitutional, New York Constitution

26.

The Role of Expressive Versus Instrumental Preferences in U.S. Attitudes Toward Taxation and Redistribution

Philosophical Explorations of Justice and Taxation National and Global Issues, Helmut P. Gaisbauer, Gottfried Schweiger, Clemens Sedmak, Eds., Springer International Publishing (2015), UCLA School of Law, Law-Econ Research Paper No. 15-18
Posted: 25 Nov 2015
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law

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taxation, politics, public opinion

27.

Tiebout and Tax Revolts: Did Serrano Really Cause Proposition 13?

Posted: 21 Nov 2003
Kirk J. Stark and Jonathan Zasloff
University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law

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28.

Compaq V. Commissioner - Where is the Tax Arbitrage?

Posted: 08 Mar 2002
William A. Klein and Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law

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29.

The Quiet Revolution in U.S. Subnational Corporate Income Taxation

Posted: 27 Jul 2001
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law

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30.

The Unfulfilled Tax Legacy of Justice Robert H. Jackson

Posted: 09 Feb 2001
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law

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