John R. Brooks

Georgetown University Law Center

Professor of Law

600 New Jersey Avenue, NW

Washington, DC 20001

United States

SCHOLARLY PAPERS

21

DOWNLOADS

4,243

SSRN CITATIONS

9

CROSSREF CITATIONS

5

Scholarly Papers (21)

1.

The Definitions of Income

Tax Law Review, Vol. 71, Pp. 253-309
Number of pages: 59 Posted: 10 Mar 2017 Last Revised: 27 Sep 2018
John R. Brooks
Georgetown University Law Center
Downloads 1,019 (28,805)
Citation 1

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Taxation, Law and Economics, Income Measurement

2.

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
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 382 (101,702)
Citation 1

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

3.

Why a Wealth Tax is Definitely Constitutional

Number of pages: 13 Posted: 05 Dec 2019 Last Revised: 26 Aug 2021
John R. Brooks and David Gamage
Georgetown University Law Center and Indiana University Maurer School of Law
Downloads 331 (119,333)
Citation 1

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wealth tax, direct tax, indirect tax, constitution, 16th amendment

4.

Income-Driven Repayment and the Public Financing of Higher Education

Georgetown Law Journal, Vol. 104, 2016
Number of pages: 62 Posted: 24 Oct 2014 Last Revised: 20 Jan 2016
John R. Brooks
Georgetown University Law Center
Downloads 311 (127,555)
Citation 1

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income-based repayment, higher education financing, student loans, education costs, financial aid

5.

Treasury Should Exclude Income from Discharge of Student Loans

Tax Notes, Vol. 152, No. 5, 2016
Number of pages: 8 Posted: 22 Sep 2016
John R. Brooks
Georgetown University Law Center
Downloads 280 (142,465)

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6.

Doing Too Much: The Standard Deduction and the Conflict Between Progressivity and Simplification

Columbia Journal of Tax Law, Vol. 2, p. 203, 2011, Harvard Public Law Working Paper No. 10-39, Georgetown Public Law Research Paper No. 11-89, Georgetown Law and Economics Research Paper No. 11-11
Number of pages: 45 Posted: 07 Jul 2010 Last Revised: 28 Oct 2015
John R. Brooks
Georgetown University Law Center
Downloads 256 (155,997)
Citation 1

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individual income tax, standard deduction, tax reform, progressivity, tax simplification, tax deductions

7.

The Missing Tax Benefit of Donor-Advised Funds

Tax Notes, Vol. 150, No. 9, 2016
Number of pages: 13 Posted: 19 Mar 2016
John R. Brooks
Georgetown University Law Center
Downloads 248 (160,980)
Citation 1

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8.

Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform

100 North Carolina Law Review __, Forthcoming, Indiana Legal Studies Research Paper No. 437
Number of pages: 71 Posted: 10 Mar 2021 Last Revised: 02 Nov 2021
David Gamage and John R. Brooks
Indiana University Maurer School of Law and Georgetown University Law Center
Downloads 154 (247,195)

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Tax Reform, Income Tax, Investment Income, Realization Doctrine, Wealth Tax, Political Optionality

9.

Redesigning Education Finance: How Student Loans Outgrew the 'Debt' Paradigm

Georgetown Law Journal, Vol. 109, pp. 5-80 (2020)
Number of pages: 76 Posted: 01 Apr 2020 Last Revised: 05 Nov 2020
John R. Brooks and Adam J. Levitin
Georgetown University Law Center and Georgetown University Law Center
Downloads 151 (251,255)

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student loans, higher education, tax, debt, income-driven repayment

10.

Cross-Subsidies: Government's Hidden Pocketbook

Georgetown Law Journal, Vol. 106, pp. 1229-86 (2018)
Number of pages: 58 Posted: 11 Oct 2017 Last Revised: 05 Nov 2020
John R. Brooks, Brian D. Galle and Brendan S. Maher
Georgetown University Law Center, Georgetown University Law Center and Texas A&M University School of Law
Downloads 140 (266,891)
Citation 1

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Cross-Subsidies, Insurance, Tax and Transfer, Double Distortion, Intellectual Property, Atkinson-Stiglitz, Employee Benefits

11.

Taxation, Risk, and Portfolio Choice: The Treatment of Returns to Risk Under a Normative Income Tax

Tax Law Review, Vol. 66, pp. 255-304, 2013
Number of pages: 51 Posted: 03 Aug 2013
John R. Brooks
Georgetown University Law Center
Downloads 115 (308,837)

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income taxation, taxation and risk, portfolio theory

12.

Fiscal Federalism as Risk-Sharing: The Insurance Role of Redistributive Taxation

Tax Law Review, Vol. 68, pp. 89-142, 2014
Number of pages: 55 Posted: 22 Jun 2014 Last Revised: 11 Jun 2015
John R. Brooks
Georgetown University Law Center
Downloads 113 (312,685)

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taxation, fiscal federalism, insurance

13.

The Indirect Tax Canon, Apportionment, and Drafting a Constitutional Wealth Tax or Accrual-Income Tax Reform

Indiana Legal Studies Research Paper No. 459
Number of pages: 90 Posted: 25 Aug 2021 Last Revised: 20 Oct 2021
John R. Brooks and David Gamage
Georgetown University Law Center and Indiana University Maurer School of Law
Downloads 110 (318,587)

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Wealth Tax, Accrual-Income Tax, Indirect Tax Canon, 16th Amendment, Apportionment

14.

The Case for More Debt: Expanding College Affordability by Expanding Income-Driven Repayment

Utah Law Review, Vol. 2018, Pp. 847
Number of pages: 20 Posted: 17 May 2018 Last Revised: 18 Jul 2019
John R. Brooks
Georgetown University Law Center
Downloads 106 (326,775)
Citation 1

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15.

Quasi-Public Spending

Georgetown Law Journal, Vol. 104, pp, 1057-1110 (2016)
Number of pages: 55 Posted: 20 Jan 2016 Last Revised: 05 Nov 2020
John R. Brooks
Georgetown University Law Center
Downloads 94 (353,337)
Citation 1

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16.

Student Loans As Taxes

Tax Notes, Vol. 151, No. 4, 2016
Number of pages: 8 Posted: 20 Jul 2016
John R. Brooks
Georgetown University Law Center
Downloads 93 (355,793)

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17.

The Tax Treatment of Student Loan Discharge and Cancellation

Student Borrower Protection Center Research Paper
Number of pages: 20 Posted: 29 Dec 2020
John R. Brooks
Georgetown University Law Center
Downloads 86 (373,487)

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student loan, tax, student debt, discharge, cancellation, education loan

18.

Don't Forget the Standard Deduction

Tax Notes, Vol. 150, No. 13, 2016
Number of pages: 8 Posted: 20 Jul 2016
John R. Brooks
Georgetown University Law Center
Downloads 82 (384,307)

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19.

Taxation As Insurance

Tax Notes, Vol. 151, No. 13, 2016
Number of pages: 6 Posted: 20 Jul 2016
John R. Brooks
Georgetown University Law Center
Downloads 66 (433,313)

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20.

Curing the Cost Disease: Legal Education, Legal Services, and the Role of Income-Contingent Loans

Journal of Legal Education, Vol. 68, No. 3, pp. 521-547 (2019)
Number of pages: 27 Posted: 12 Oct 2018 Last Revised: 05 Nov 2020
John R. Brooks
Georgetown University Law Center
Downloads 63 (443,704)

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21.

Amicus Brief of Tax Scholars in Support of Appellants

Number of pages: 17 Posted: 01 Oct 2020 Last Revised: 16 Jun 2021
Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, George Washington University Law School, Georgetown University Law Center, Pepperdine University - Rick J. Caruso School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Brooklyn Law School, Indiana University Maurer School of Law, Stanford Law School, University of Richmond - School of Law, Loyola Law School Los Angeles, University of Connecticut - School of Law, University of California, Davis - School of Law, New York University School of Law, Rutgers University, University of North Carolina School of Law and affiliation not provided to SSRN
Downloads 43 (524,651)

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Taxation, Initiative, Voter