Darien Shanske

University of California, Davis - School of Law

Professor

400 Mrak Hall Dr

Davis, CA CA 95616-5201

SCHOLARLY PAPERS

107

DOWNLOADS
Rank 85

SSRN RANKINGS

Top 85

in Total Papers Downloads

113,211

SSRN CITATIONS
Rank 33,405

SSRN RANKINGS

Top 33,405

in Total Papers Citations

9

CROSSREF CITATIONS

16

Scholarly Papers (107)

1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
University of Michigan Law School, New York University 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, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and UC Hastings Law
Downloads 59,705 (23)
Citation 2

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and UC Hastings Law
Downloads 38,325 (56)
Citation 2

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

3.

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
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 3,355 (4,267)

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4.

Three Essays on Tax Salience: Market Salience and Political Salience

Tax Law Review, Vol. 65, p. 19, 2011
Number of pages: 80 Posted: 08 Mar 2011 Last Revised: 14 Nov 2012
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 878 (34,629)
Citation 2

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tax salience, taxation, tax, behavioral public finance, behavioral economics, hidden taxes, fiscal illusion

5.

Why the Affordable Care Act Authorizes Tax Credits on the Federal Exchanges

State Tax Notes, Vol. 71, No. 4, 2014, UC Berkeley Public Law Research Paper No. 2389446, UC Davis Legal Studies Research Paper No. 368
Number of pages: 7 Posted: 01 Feb 2014 Last Revised: 08 Nov 2014
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 540 (65,786)

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Obamacare, healthcare reform, health, tax credits, Adler, Cannon, Pruitt, Halbig, Sebelius, Affordable Care Act, ACA

6.

A Potential Game Changer in E-Commerce Taxation

State Tax Notes, Vol. 67, No. 10, 2013, UC Berkeley Public Law Research Paper No. 2233751
Number of pages: 5 Posted: 16 Mar 2013
Andrew J. Haile, David Gamage and Darien Shanske
Elon University School of Law, Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 380 (100,104)

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e-commerce, internet commerce, sales tax, Quill

7.

The Philosophy of Tax: A Review of David Foster Wallace’s The Pale King

Law, Culture and the Humanities, Forthcoming
Number of pages: 18 Posted: 28 Jul 2012 Last Revised: 15 Oct 2013
Darien Shanske
University of California, Davis - School of Law
Downloads 373 (102,269)

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David Foster Wallace, The Pale King, boredom, Heidegger

8.

Tax Cannibalization and Fiscal Federalism in the United States

111 Northwestern University Law Review 295 (2017)
Number of pages: 82 Posted: 21 Mar 2016 Last Revised: 01 Mar 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 357 (107,380)

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state and local tax, vertical externalities, horizontal externalities, fiscal federalism, tax

9.

The Saga of State ‘Amazon’ Laws: Reflections on the Colorado Decision

State Tax Notes, Vol. 65, No. 3, 2012, UC Berkeley Public Law Research Paper No. 2111433
Number of pages: 6 Posted: 18 Jul 2012 Last Revised: 02 Dec 2014
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 355 (108,049)

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tax, e-commerce, Amazon laws, injunction act, colorado, huber

10.

The Case for a State-Level Debt-Financing Authority

State Tax Notes, Vol. 67, No. 3, 2013
Number of pages: 6 Posted: 25 Jan 2013
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 303 (128,407)

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11.

A New Theory of the State Corporate Income Tax: The State Corporate Income Tax as Retail Sales Tax Complement

66 Tax Law Review 305 (2013)
Number of pages: 51 Posted: 06 Jun 2012 Last Revised: 29 Oct 2013
Darien Shanske
University of California, Davis - School of Law
Downloads 270 (144,831)

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state corporate income tax, single sales factor, formulary apportionment, destination basis

12.

Hegel and the Justification for Arbitration in a Modern State

Yearbook on Arbitration and Mediation, Vol. 1, p. 445
Number of pages: 46 Posted: 30 Apr 2007 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 255 (153,332)

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arbitration, Hegel, social contract

13.

On Tax Increase Limitations: Part I - A Costly Incoherence

State Tax Notes, Vol. 62, No. 12, 2011
Number of pages: 5 Posted: 21 Dec 2011
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 236 (165,386)

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tax increase, tax, balanced budget, tax expenditure, state and local tax. budget, fiscal policy

14.

Revitalizing Local Political Economy Through Modernizing the Property Tax

Tax Law Review, Forthcoming, UC Davis Legal Studies Research Paper No. 374
Number of pages: 53 Posted: 23 Mar 2014 Last Revised: 23 Apr 2014
Darien Shanske
University of California, Davis - School of Law
Downloads 211 (183,927)

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property tax, withholding, salience, state and local public finance, circuit breakers

15.

The Federal Government's Power to Restrict State Taxation

81 STATE TAX NOTES 547 (2016), Indiana Legal Studies Research Paper No. 362
Number of pages: 8 Posted: 13 Sep 2016 Last Revised: 20 Jan 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 194 (198,597)

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tax law, tax policy, fiscal federalism, tax cannibalization

16.

Revitalizing Aristotle's Doctrine of Equity

Journal of Law, Culture and the Humanities, Vol. 4, p. 352, 2008
Number of pages: 31 Posted: 25 May 2006 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 191 (201,468)

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Aristotle, equity, epieikeia, arbitration, Heidegger, rhetoric

17.

On Tax Increase Limitations: Part II — Evasion and Transcendence

State Tax Notes, Vol. 64, No. 4, 2012
Number of pages: 6 Posted: 24 Apr 2012
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 184 (208,281)

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tax increase, tax, balanced budget, tax expenditure, state and local tax. budget, fiscal policy

18.

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
University of California, Davis - School of Law, George Washington University - Law School, Stanford Law School, University of San Diego 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 182 (210,299)

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

19.

The Implications of Alabama Department of Revenue v. CSX Transportation Inc. and Direct Marketing Association v. Brohl

State Tax Notes, Vol. 76, No. 6, 2015, UC Berkeley Public Law Research Paper No. 2616561, UC Davis Legal Studies Research Paper No. 441
Number of pages: 5 Posted: 11 Jun 2015 Last Revised: 15 Dec 2015
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 175 (217,519)

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20.

Thucydides and Lawfulness

Thucydides - a violent teacher? History and its representations (Georg Rechenauer & Vassiliki Pothou, eds.) 2011
Number of pages: 18 Posted: 19 Apr 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 171 (221,839)

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21.

What the Original Property Tax Revolutionaries Wanted (and it is Not What You Think) - Review of Isaac William Martin, the Permanent Tax Revolt: How the Property Tax Transformed American Politics (Stanford University Press, 2008)

California Journal of Politics and Policy, Vol. 1, No. 1, Article 18, 2009
Number of pages: 17 Posted: 24 Feb 2009 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 162 (232,205)

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Proposition 13, tax revolt, Tiebout, property tax

22.

White Paper on Eliminating the Water’s Edge Election and Moving to Mandatory Worldwide Combined Reporting

Number of pages: 10 Posted: 04 Aug 2018
Darien Shanske
University of California, Davis - School of Law
Downloads 159 (235,924)

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State Tax Policy, International Tax Policy, Water’s Edge Election, Combined Reporting

23.

Using Taxes to Improve Cap and Trade, Part I: Distribution

75 State Tax Notes 99 (2015), UC Davis Legal Studies Research Paper No. 425
Number of pages: 5 Posted: 20 Mar 2015 Last Revised: 18 Apr 2015
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 159 (235,924)

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cap and trade, carbon tax, state tax, AB 32, California tax

24.

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
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 147 (251,625)

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Charitable Deduction, State And Local Tax Deduction

25.

Four Theses: Preliminary to an Appeal to Equity

Stanford Law Review, Vol. 57, p. 2053, 2005
Number of pages: 45 Posted: 25 May 2006 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 146 (253,058)
Citation 1

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Aristotle, equity, epieikeia, hegel, kant,

26.

Why a State-Level Carbon Tax Can Include Border Adjustments

State Tax Notes, Vol. 83, No. 7, 2017
Number of pages: 6 Posted: 06 Mar 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 144 (255,878)

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Tax, State and Local Tax, SALT, Border Adjustment, Carbon Tax, Cap and Trade, AB 32

27.

Tax Cannibalization and State Government Tax Incentive Programs

State Tax Notes, Vol. 82, No. 3, October 2016, Indiana Legal Studies Research Paper No. 364
Number of pages: 6 Posted: 16 Nov 2016 Last Revised: 20 Jan 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 139 (263,103)

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tax law, tax policy, fiscal federalism, tax cannibalization

28.

The Full Deduction Rule and the Substance Over Form Doctrine

Stanford Public Law Working Paper
Number of pages: 6 Posted: 30 Aug 2018
Joseph Bankman and Darien Shanske
Stanford Law School and University of California, Davis - School of Law
Downloads 138 (264,635)
Citation 1

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Charitable Deduction, State and Local Tax Deduction

29.

Solving 'Problems No One Has Solved': Courts, Causal Inference, and the Right to Education

University of Illinois Law Review, Vol. 2018, pp. 693-746
Number of pages: 54 Posted: 17 Dec 2016 Last Revised: 18 Feb 2020
Christopher S. Elmendorf and Darien Shanske
University of California, Davis - School of Law and University of California, Davis - School of Law
Downloads 135 (269,187)

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right to education, state constitutional law

30.

Wayfair: Substantial Nexus and Undue Burden

State Tax Notes, Vol. 89, No. 5, 2018
Number of pages: 6 Posted: 22 Sep 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 133 (272,335)

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e-commerce, sales tax, use tax, wayfair, quill

31.

The American Health Care Act Would Toss the States a Hot Potato

State Tax Notes, Vol. 84, No. 6, 2017, UC Davis Legal Studies Research Paper, Indiana Legal Studies Research Paper No. 388
Number of pages: 6 Posted: 24 May 2017 Last Revised: 27 Apr 2018
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 132 (273,895)

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tax, healthcare, health, obamacare, affordable care act, american health care act

32.

The NY Billionaire Mark-to-Market Tax Act: Revenue, Economic, and Constitutional Analysis

Indiana Legal Studies Research Paper Forthcoming
Number of pages: 7 Posted: 17 Feb 2021
David Gamage, Emmanuel Saez and Darien Shanske
Indiana University Maurer School of Law, University of California, Berkeley and University of California, Davis - School of Law
Downloads 128 (280,153)

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33.

Wayfair: Sales Tax Formalism and Income Tax Nexus

89 STATE TAX NOTES 975 (SEP. 3, 2018)
Number of pages: 4 Posted: 10 Nov 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 122 (290,440)

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e-commerce, sales tax, use tax, wayfair, quill

34.

Interpreting State Fiscal Constitutions: A Modest Proposal

Rutgers Law Review, Forthcoming
Number of pages: 22 Posted: 20 Jun 2017 Last Revised: 22 Jul 2017
Darien Shanske
University of California, Davis - School of Law
Downloads 121 (292,110)

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Taxes versus Fees, State Fiscal Constitutions, Tax and Expenditure Limitations, Direct Democracy

35.

Above All Else Stop Digging: Local Government Law as a (Partial) Cause of (and Solution to) the Current Housing Crisis

University of Michigian Journal Law Reform, Vol. 43, p. 663
Number of pages: 50 Posted: 22 Aug 2008 Last Revised: 08 May 2015
Darien Shanske
University of California, Davis - School of Law
Downloads 119 (295,638)

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Tiebout, property tax, Mello-Roos tax, assessment districts, residential segregation, housing crisis

36.

Auctioning the Upzone

Case Western Reserve Law Review, Vol. 70, pp. 513--72 (2020), UC Davis Legal Studies Research Paper Series, 2019
Number of pages: 61 Posted: 06 Sep 2019 Last Revised: 02 Apr 2021
Christopher S. Elmendorf and Darien Shanske
University of California, Davis - School of Law and University of California, Davis - School of Law
Downloads 118 (297,382)

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housing, land use, auctions, exactions, development constraint, property, local government, fiscal zoning, zoning

37.

The California Tax on Extreme Wealth (ACA 8 & AB 310): Revenue, Economic, and Constitutional Analysis

Indiana Legal Studies Research Paper No. 461
Number of pages: 16 Posted: 16 Sep 2021
Georgetown University Law Center, Indiana University Maurer School of Law, University of California, Berkeley and University of California, Davis - School of Law
Downloads 115 (302,824)

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California, Taxation, Tax Law, Extreme Wealth, Wealth Tax, Income Tax, Revenue, Tax Evasion, False Claims Act, FCA, Constitutional Analysis, Tax Justice, Tax Revenue, Wealth Concentration

38.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Boston College Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University (NYU), Loyola Law School Los Angeles, University of Southern California Gould School of Law, Deceased, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 115 (302,824)

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

39.

The Future of Salt: A Broader Picture

State Tax Notes, Vol. 88, No. 13, 2018
Number of pages: 4 Posted: 16 Aug 2018
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 115 (302,824)

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40.

Public Tax Dollars for Private Suburban Development: A First Report on a National Phenomenon

Virginia Tax Review, Winter 2007
Number of pages: 59 Posted: 09 Oct 2006
Darien Shanske
University of California, Davis - School of Law
Downloads 112 (308,562)

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capitalization, property tax, Proposition 13, Mello-Roos tax, tax-exempt financing, suburban development

41.

The Trouble with Tax Increase Limitations

6 Albany Government Law Review 50 (2012)
Number of pages: 33 Posted: 19 Mar 2013
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 110 (312,480)

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tax increase limitations, tax expenditure limitations, balanced budget rules, tax expenditures

42.

State-Level Carbon Taxes and the Dormant Commerce Clause: Can Formulary Apportionment Save the World?

Chapman Law Review, Forthcoming, UC Davis Legal Studies Research Paper No. 387
Number of pages: 17 Posted: 05 Jun 2014 Last Revised: 16 Aug 2014
Darien Shanske
University of California, Davis - School of Law
Downloads 109 (314,470)
Citation 2

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carbon taxes, dormant commerce clause, formulary apportionment, subnational taxation

43.

The Case for Reducing the Market Salience of Taxation

National Tax Association, Proceedings of the 103rd Annual Conference, 2010
Number of pages: 6 Posted: 23 Mar 2012 Last Revised: 14 Nov 2012
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 107 (318,481)

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tax salience

44.

Why States Can Tax the GILTI

91 State Tax Notes, March 18, 2019, p.967
Number of pages: 5 Posted: 21 May 2019
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 106 (320,503)

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45.

Why (and How) States Should Tax the Repatriation

State Tax Notes, Vol. 88, No. 4, April 2018
Number of pages: 7 Posted: 12 Jun 2018
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 101 (330,956)

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repatriation, tax reform, state and local tax

46.

The Feds are Already Here: The Federal Role in Municipal Debt Finance

33 Review of Banking and Financial Law 795 (2014), UC Davis Legal Studies Research Paper No. 383
Number of pages: 18 Posted: 19 May 2014 Last Revised: 17 Jun 2014
Darien Shanske
University of California, Davis - School of Law
Downloads 92 (351,359)
Citation 1

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municipal debt, municipal securities law, tax exempt bonds, land secured debt

47.

How Less Can Be More: Using the Federal Income Tax to Stabilize State and Local Finance

31 Virginia Tax Review 413 (2012)
Number of pages: 58 Posted: 21 Oct 2011 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 92 (351,359)

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48.

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
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 San Diego School of Law, Stanford Law School, University of Arizona - James E. Rogers College of Law and University of California, Davis - School of Law
Downloads 89 (358,686)

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

49.

A State-Level Carbon Tax with Border Adjustments

State Tax Notes, Vol. 83, No. 11, 2017
Number of pages: 8 Posted: 03 Apr 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 87 (363,779)

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carbon tax, border adjustments, state and local tax, state tax, carbon tax

50.

Local Fiscal Autonomy Requires Constraints: The Case for Fiscal Menus

Stanford Law & Policy Review, Forthcoming, UC Davis Legal Studies Research Paper No. 356
Number of pages: 21 Posted: 15 Oct 2013 Last Revised: 19 Oct 2013
Darien Shanske
University of California, Davis - School of Law
Downloads 87 (363,779)

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fiscal federalism, municipal finance, local debt, local taxes

51.

The Supreme Court and the New Old Public Finance: A New Old Defense of the Court’s Recent Dormant Commerce Clause Jurisprudence

Urban Lawyer, Vol. 43, p. 659, 2011
Number of pages: 64 Posted: 20 Sep 2010 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 86 (366,424)

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52.

Using Taxes to Improve Cap and Trade: Efficient Pricing

State Tax Notes, Vol. 81, No. 10, 2016, Indiana Legal Studies Research Paper No. 363
Number of pages: 5 Posted: 04 Oct 2016 Last Revised: 20 Jan 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 85 (369,092)

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Cap and Trade, Tax, Global Warming, Carbon Tax, AB 32, Greenhouse Gas, Environmental Tax

53.

Wayfair: Marketplaces and Foreign Vendors

State Tax Notes, Vol. 90, No. 111, 2018
Number of pages: 4 Posted: 11 Dec 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 84 (371,721)

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e-commerce, sales tax, use tax, wayfair, quill

54.

Expanding State Fiscal Capacity, Part I: A New and Improved Consumption Tax Paired with a Tax on a Federal Windfall (the QBI Deduction)

Florida Tax Review, Forthcoming
Number of pages: 42 Posted: 04 Feb 2019
Darien Shanske
University of California, Davis - School of Law
Downloads 82 (376,999)

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Tax Policy, State Tax Policy, SALT Cap, Section 199A, Equitable Apportionment

55.

Reforming State Corporate Income Taxes Can Yield Billions

Tax Notes State, June 8, 2020, U of Michigan Law & Econ Research Paper No. 20-036
Number of pages: 8 Posted: 17 Jul 2020 Last Revised: 09 Jun 2021
Darien Shanske, Reuven S. Avi-Yonah and David Gamage
University of California, Davis - School of Law, University of Michigan Law School and Indiana University Maurer School of Law
Downloads 80 (382,568)

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tax law, tax policy, fiscal federalism, corporate income tax, state tax, state corporate income tax, budget crisis

56.

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
University of Connecticut - School of Law, Stanford Law School, University of San Diego 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 80 (382,568)

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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

57.

A New Theory of Equitable Apportionment

State Tax Notes, Volume 85, Number 3, page 267, July 2017
Number of pages: 5 Posted: 02 Aug 2017 Last Revised: 12 Aug 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 79 (385,370)

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58.

The Case for Consumer-Based Use Tax Enforcement

State Tax Notes, Vol. 85, No. 11, 2017, Indiana Legal Studies Research Paper No. 392
Number of pages: 8 Posted: 11 Oct 2017 Last Revised: 10 May 2018
Adam B. Thimmesch, David Gamage and Darien Shanske
University of Nebraska College of Law, Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 78 (388,169)

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Use Tax, Sales Tax, E-commerce, Amazon Tax, Rule of Law

59.

Wayfair and the Retroactivity of Constitutional Holdings

State Tax Notes, Vol. 88, No. 6, May 2018
Number of pages: 7 Posted: 16 Aug 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 77 (391,092)

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60.

Going Forward by Going Backward to Benefit Taxes

California Journal of Politics and Policy, vol. 3, iss. 2, art. 14 (2011)
Number of pages: 21 Posted: 24 Jan 2011 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 74 (399,889)
Citation 1

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61.

How the Federal Reserve Should Help States and Localities Right Now

TAX NOTES STATE, MAY 11, 2020
Number of pages: 4 Posted: 25 Jun 2020
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 72 (405,975)

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fiscal federalism, federal reserve, state and local tax, stimulus

62.

Why States Should Tax the GILTI

91 State Tax Notes 751 (2019)
Number of pages: 5 Posted: 21 May 2019
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 70 (412,155)

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63.

Auctioning the Upzone: A New Strategy to Induce Local Government Compliance with State Housing Policies

Number of pages: 19 Posted: 26 Dec 2018
Christopher S. Elmendorf and Darien Shanske
University of California, Davis - School of Law and University of California, Davis - School of Law
Downloads 70 (412,155)

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housing, auction, incentives, tradable development rights, zoning, upzoning, land use

Municipal Finance and Asymmetric Risk

Belmont Law Review, Forthcoming
Number of pages: 20 Posted: 02 Feb 2017 Last Revised: 08 May 2017
Lori Raineri and Darien Shanske
Government Financial Strategies Inc. and University of California, Davis - School of Law
Downloads 50 (493,032)

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Municipal Finance and Asymmetric Risk

Belmont Law Review, Vol. 4, p. 65 (2017), Belmont University College of Law Research Paper No. 2017-19
Number of pages: 20 Posted: 03 Jun 2017
Lori Raineri and Darien Shanske
Government Financial Strategies Inc. and University of California, Davis - School of Law
Downloads 19 (678,069)

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Municipal Finance, Auction Rate Securities (ARS)

65.

Clearing Away Roadblocks to Funding California’s Infrastructure

54 State Tax Notes 567 (2009)
Number of pages: 12 Posted: 02 Mar 2009 Last Revised: 16 Jul 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 68 (418,692)

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Infrastructure finance, public private partnerships, P3, assessment districts, demand management, Proposition 218

66.

How the States Can Tax Shifted Corporate Profits: An Application of Strategic Conformity

94 Southern California Law Review 251 (2021)
Number of pages: 52 Posted: 27 Aug 2020 Last Revised: 05 Aug 2021
Darien Shanske
University of California, Davis - School of Law
Downloads 67 (421,981)

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GILTI, Worldwide Combination, State Corporate Tax Policy, Income Shifting

67.

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
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 66 (425,348)

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

68.

States Should Consider Partial Wealth Tax Reforms

Tax Notes State, May 18, 2020, p. 859
Number of pages: 4 Posted: 01 Jul 2020
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 66 (425,348)

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state and local tax, fiscal federalism, wealth tax, property tax, partial deemed realization, unrealized capital gains

69.

States Should Conform to GILTI, Part 3: Elevator Pitch and Q&A

94 Tax Notes State 121 (Oct. 14, 2019)
Number of pages: 4 Posted: 22 Nov 2019
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 63 (435,582)

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Global Intangible Low-Taxed Income, GILTI, State Tax Policy, Corporate Tax Policy

70.

Engquist and the Erosion of the Equal Protection Clause: An Attempt to Stop the Creep of Irrational Dicta

Hastings Law Journal, Vol. 61, p. 969
Number of pages: 30 Posted: 16 Nov 2009 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 63 (435,582)

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71.

The California Extreme Wealth Tax: Revenue, Economic, and Constitutional Analysis

Number of pages: 4 Posted: 17 Feb 2021 Last Revised: 16 Sep 2021
David Gamage, Emmanuel Saez and Darien Shanske
Indiana University Maurer School of Law, University of California, Berkeley and University of California, Davis - School of Law
Downloads 62 (439,064)
Citation 2

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wealth tax, california

72.

The Case for State Borrowing as a Response to the Current Crises

Tax Notes State, September 14, 2020, p. 1137
Number of pages: 7 Posted: 11 Nov 2020
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 62 (439,064)

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state and local tax, fiscal federalism, budget crisis, government borrowing

73.

A Brief Theory of Taxation and Framework Public Goods

Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (Cogan and Harris Eds.), Forthcoming
Number of pages: 12 Posted: 26 Apr 2021
Darien Shanske
University of California, Davis - School of Law
Downloads 60 (446,079)

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tax policy, distributive justice

74.

States Should Quickly Reform Unemployment Insurance

TAX NOTES STATE, MAY 4, 2020
Number of pages: 4 Posted: 28 Jun 2020
Georgetown University Law Center, Indiana University Maurer School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law and University of California, Davis - School of Law
Downloads 60 (446,079)

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unemployment insurance, tax

75.

What Would the Delegates Talk About? A Rough Agenda for a Constitutional Convention

Hastings Constitutional Law Quarterly, Vol. 37, p. 641
Number of pages: 20 Posted: 05 Mar 2010 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 60 (446,079)

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76.

How Should We Govern Ourselves at Home?

Journal of Law, Culture and the Humanities, Forthcoming
Number of pages: 19 Posted: 09 Sep 2009 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 60 (446,079)

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Athens, democratic theory, open access orders, municipal incorporation

77.

Agglomeration and State Personal Income Taxes: Time to Apportion (With Critical Commentary on New Hampshire’s Complaint Against Massachusetts)

Fordham Urban Law Journal, Forthcoming
Number of pages: 17 Posted: 31 Mar 2021 Last Revised: 15 Apr 2021
Darien Shanske
University of California, Davis - School of Law
Downloads 56 (460,922)

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78.

Weathering State and Local Budget Storms: Fiscal Federalism with an Uncooperative Congress

University of Michigan Journal of Law Reform, Forthcoming, Indiana Legal Studies Research Paper No. 443, BYU Law Research Paper No. 21-17
Number of pages: 55 Posted: 02 Apr 2021 Last Revised: 02 Jun 2021
Indiana University Maurer School of Law, University of California, Davis - School of Law, Brigham Young University - J. Reuben Clark Law School and University of Nebraska College of Law
Downloads 54 (468,450)

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COVID-19, Fiscal Federalism, 2020, State Budget Crisis

79.

How States Can Respond to the AHCA: Using the Mccarran-Ferguson Act

State Tax Notes, Vol. 85, No. 4, 2017, Indiana Legal Studies Research Paper No. 384
Number of pages: 6 Posted: 09 Aug 2017 Last Revised: 22 Nov 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 54 (468,450)

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health care, health care reform, state tax, dormant commerce clause, McCarran-Ferguson Act

80.

The Ordinary Diet of the Law: How to Interpret Public Law 86-272

Tax Notes State, April 13, 2020, p. 161
Number of pages: 6 Posted: 08 Jun 2020
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 53 (476,437)

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Public Law 86-272, state corporate income tax, state business tax. state tax

81.

Brief of Tax Law Professors as Amici Curiae in Support of the Department of Revenue of the State of Colorado in Department of Revenue of the State of Colorado v. Agilent Technologies, Inc.

Number of pages: 34 Posted: 26 Sep 2018 Last Revised: 20 Feb 2019
Hayes Holderness, Darien Shanske and David Gamage
University of Richmond - School of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 53 (472,434)

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Amicus Brief, Colorado Supreme Court, Worldwide Combined Reporting, Water’s Edge Election, Department v. Agilent Technologies, Inc.

82.

Maryland's Digital Tax and the ITFA's Catch-22

Tax Notes State, April 12, 2021, p. 141, Indiana Legal Studies Research Paper No. 452
Number of pages: 8 Posted: 14 May 2021
Darien Shanske, Chris Moran and David Gamage
University of California, Davis - School of Law, Venable LLP and Indiana University Maurer School of Law
Downloads 51 (480,532)

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State Taxes, Digital Advertising, Maryland, Internet Tax Freedom Act, Discriminatory Taxes, Electronic Commerce

83.

The (Now Urgent) Case for State-Level Monitoring of Local Government Finances (or, One Way to Protect Localities from Trump's 'Potemkin Villages of Nothing')

NYU Journal of Legislation & Public Policy, Forthcoming
Number of pages: 39 Posted: 10 May 2017
Darien Shanske
University of California, Davis - School of Law
Downloads 51 (480,532)

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Municipal Finance, Municipal Debt, Financial Regulation, Local Government Law, Local Tax Policy

84.

Using Taxes to Support Multiple Health Insurance Risk Pools

State Tax Notes, Vol. 85, No. 9, 2017
Number of pages: 5 Posted: 19 Sep 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 49 (488,704)

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affordable care act, adverse selection, health care tax

85.

States Can and Should Respond Strategically to Federal Tax Law

Ohio North University Law Review, Forthcoming
Number of pages: 18 Posted: 18 Jun 2019 Last Revised: 05 Aug 2021
Darien Shanske
University of California, Davis - School of Law
Downloads 46 (501,829)

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Tax Cut and Jobs Act, State Tax Policy, Federal Preemption

86.

Attention Carbon Auditors: There is Low-Hanging Fruit in the Private Activity Bond Regulations

Tax Notes, Vol. 127, No. 693, 2010
Number of pages: 17 Posted: 17 Jul 2010
Darien Shanske
University of California, Davis - School of Law
Downloads 45 (506,224)

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assessments, private activity bonds, land-secured finance, sprawl

87.

Consumer-Based Use Tax Enforcement and Taxpayer Compliance

State Tax Notes, Vol. 86, No. 4, October 23, 2017
Number of pages: 7 Posted: 06 Dec 2017
Adam B. Thimmesch, David Gamage and Darien Shanske
University of Nebraska College of Law, Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 42 (519,847)

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Use Tax, Sales Tax, E-commerce, Amazon Tax, Tax Morale, Tax Compliance, Information Reporting

88.

Brief of Six Members of Congress in Support of the Petitioner in South Dakota v. Wayfair (Certiorari)

Number of pages: 18 Posted: 07 Nov 2017 Last Revised: 11 May 2018
Alan B. Morrison and Darien Shanske
George Washington University - Law School and University of California, Davis - School of Law
Downloads 42 (519,847)

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89.

Local Government Finance as Integrated System: The Uneasy Case for Using Special Districts in Real Estate Finance (A Response to Odinet's Super-Liens to the Rescue? A Case Against Special Districts in Real Estate Finance)

Washington and Lee Law Review Online, Vol. 72, No. 191, 2015, UC Davis Legal Studies Research Paper No. 475
Number of pages: 14 Posted: 31 Oct 2015 Last Revised: 14 Dec 2015
Darien Shanske
University of California, Davis - School of Law
Downloads 42 (519,847)

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special assessments, special district, real estate finance

90.

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 37 (544,290)

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Taxation, Initiative, Voter

91.

Will States Step Up in 2020? We Hope So

Tax Notes State, Volume 94, Number 11, p. 977 (2019)
Number of pages: 4 Posted: 14 Feb 2020
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 37 (544,290)

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tax, state tax reform, Tax Cuts and Jobs Act

92.

Thucydides and Law: A Response to Leiter

19 Legal Theory 282 (2013)
Number of pages: 24 Posted: 19 Apr 2012 Last Revised: 28 Jan 2017
Darien Shanske
University of California, Davis - School of Law
Downloads 36 (549,523)

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Thucydides, Brian Leiter, Legal Realism, Jurisprudence, Dworkin, Epieikeia

93.

How States Should Now Consider Expanding Sales Taxes to Services, Part 2

Tax Notes State, Volume 99, January 4, 2021 , Indiana Legal Studies Research Paper No. 429, BYU Law Research Paper No. 21-16
Number of pages: 6 Posted: 20 Feb 2021 Last Revised: 01 Jun 2021
Brigham Young University, J. Reuben Clark Law School, Students, Brigham Young University - J. Reuben Clark Law School, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 35 (554,770)

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COVID-19, Fiscal Challenges, Sales Tax, Taxation, Coronavirus, Services, SAFE, State Action in Fiscal Emergencies, Tax Pyramiding

94.

Strategic Nonconformity, State Corporate Income Taxes, And the TCJA: Part II

TAX NOTES STATE, JULY 13, 2020
Number of pages: 4 Posted: 02 Oct 2020
Darien Shanske, Adam B. Thimmesch and David Gamage
University of California, Davis - School of Law, University of Nebraska College of Law and Indiana University Maurer School of Law
Downloads 34 (560,101)

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tax law, tax policy, fiscal federalism, conformity, state tax, budget crisis, state corporate income tax

95.

Why States Should Consider Expanding Sales Taxes To Services, Part 1

Tax Notes State, Volume 98, December 21, 2020, Indiana Legal Studies Research Paper No. 428, BYU Law Research Paper No. 21-15
Number of pages: 6 Posted: 20 Feb 2021 Last Revised: 01 Jun 2021
Brigham Young University - J. Reuben Clark Law School, Brigham Young University, J. Reuben Clark Law School, Students, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 32 (571,041)

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Sales Tax, COVID-19, Coronavirus, Services, States, Budgets, Crisis, SAFE, State Action in Fiscal Emergencies

96.

Strategic Nonconformity to the TCJA, Part I: Personal Income Taxes

TAX NOTES STATE, JULY 6, 2020
Number of pages: 4 Posted: 02 Oct 2020
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 29 (588,388)

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tax law, tax policy, fiscal federalism, conformity, state tax, budget crisis

97.

Tax Cannibalization by State Corporate Taxes: Policy Implications

Tax Notes State, February 17, 2020, p. 565
Number of pages: 4 Posted: 06 May 2020
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 28 (594,577)

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tax law, tax policy, fiscal federalism, tax cannibalization

98.

Tax Cannibalization by State Corporate Taxes: Revised Estimates

Tax Notes State, February 10, 2020, p. 487
Number of pages: 6 Posted: 06 May 2020
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 26 (607,283)

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tax law, tax policy, fiscal federalism, tax cannibalization

99.

Rhetoric, Jurisprudence and the Case of Justice Scalia: Or, Why Did Justice Scalia, of All Judges, Write Like That?

Justice Scalia, edited by Brian G. Slocum and Francis J. Mootz III, Chicago: University of Chicago Press, 2019, pp. 123-136.
Number of pages: 14 Posted: 06 Jul 2021
Darien Shanske
University of California, Davis - School of Law
Downloads 25 (613,935)

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Justice Scalia, Rhetoric, Jurisprudence, Textualism

100.

Brief of Amici Curiae Tax Law Professors in Support of Defendant’s Opposition To Plaintiffs’ Motion for Summary Judgment

Chamber of Commerce of the United States of America, et al., v. Peter Franchot, Case No. 1:21-cv-410-DKC, Document 37-3 (U.S. District Court for the District of Maryland)
Number of pages: 17 Posted: 11 Oct 2021
University of California, Davis - School of Law, University of Utah, S.J. Quinney College of Law, Democracy Forward Foundation and Democracy Forward Foundation
Downloads 22 (634,677)

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Digital Advertising Tax, Digital Ad Tax, state and local tax, digital tax, two-sided market, Maryland Digital Advertising Tax, digital ad, state taxation, Internet Tax Freedom Act, ITFA, platform economy, preemption, principles of preemption, e-commerce, tax policy,

101.

Brief of Four US Senators in South Dakota v. Wayfair (Merits)

Number of pages: 34 Posted: 14 May 2018
Darien Shanske and Alan B. Morrison
University of California, Davis - School of Law and George Washington University - Law School
Downloads 18 (663,232)

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sales and use tax collection, Quill, dormant commerce clause

102.

On Yang’s Proposed Federal Tax on Subnational Tax Incentives

Tax Notes State, October 7, 2019, p. 25
Number of pages: 5 Posted: 27 Nov 2019
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 17 (670,429)
Citation 1

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fiscal federalism, tax incentives, tax, Yang, State Tax Policy

103.

Brief of Constitutional Law Scholars in North Carolina v. Kaestner

Number of pages: 27 Posted: 27 Mar 2019
Allan Erbsen, Darien Shanske and Alan B. Morrison
University of Minnesota - Twin Cities - School of Law, University of California, Davis - School of Law and George Washington University - Law School
Downloads 17 (670,429)

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Taxation of Trusts; Due Process Clause; Dormant Commerce Clause

104.

Proportionality as Hidden (But Emerging?) Touchstone of American Federalism: Reflections on the Wayfair Decision

22 Chapman Law Review 73 (2019)
Number of pages: 16 Posted: 13 Jun 2019
Darien Shanske
University of California, Davis - School of Law
Downloads 16 (677,791)

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Dormant Commerce Clause, Federalism, Sales and Use Taxes, Proportionality Principle

105.

Justice Kennedy, Federalism and the Non-Production of Rhetorical Knowledge

Justice Anthony M. Kennedy: The Rhetoric of Liberty (David M. Frank and Francis J. Mootz III, eds.; Penn State Press, 2022 Forthcoming)
Number of pages: 22 Posted: 16 Nov 2021
Darien Shanske
University of California, Davis - School of Law
Downloads 15 (685,277)

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legal rhetoric, Justice Kennedy, federalism, proportionality

106.

Brief of Tax Law Professors as Amici Curiae in Support of the Department of Revenue of the State of Colorado in Department of Revenue of the State of Colorado v. Oracle Corporation & Subsidiaries

Number of pages: 34 Posted: 26 Sep 2018
Hayes Holderness, Darien Shanske and David Gamage
University of Richmond - School of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 15 (685,277)

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Amicus Brief, Colorado Supreme Court, Worldwide Combined Reporting, Water’s Edge Election, Department v. Oracle Corp.

107.

Taxing E-Commerce in the Post-Wayfair World

Indiana Legal Studies Research Paper No. 462, 58 Washington University Journal of Law and Policy 71 (2019)
Number of pages: 25 Posted: 12 Oct 2021
David Gamage, Darien Shanske and Adam B. Thimmesch
Indiana University Maurer School of Law, University of California, Davis - School of Law and University of Nebraska College of Law
Downloads 12 (708,638)

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Wayfair, South Dakota, Supreme Court, Taxing, E-Commerce, Electronic Commerce, SSUTA, Streamlined Sales and Use Tax Agreement