Daniel N. Shaviro

发表

The Fifth Circuit Gets It Wrong in Compaq v. Commissioner

David A. Weisbach, D. Weisbach, Daniel N. Shaviro, 2002 .

Budget Deficits and the Intergenerational Distribution of Lifetime Consumption

Daniel N. Shaviro, 1995 .

Disclosure and Civil Penalty Rules in the U.S. Legal Response to Corporate Tax Shelters

Daniel N. Shaviro, 2007 .

Planning and Policy Issues Raised by the Structure of the U.S. International Tax Rules

Daniel N. Shaviro, 2009 .

TAXATION AND THE FINANCIAL SECTOR

J. Slemrod, Douglas A. Shackelford, Daniel N. Shaviro, 2010, National Tax Journal.

DOING WELL BY DOING GOOD? RESPONDING TO CROSS-BORDER TAX ARBITRAGE

Daniel N. Shaviro, 2016 .

High Noon In the Tax Policy Corral: Edward Kleinbard’s Race Against Time

Joseph Bankman, Daniel N. Shaviro, 2022, National Tax Journal.

Tax Reform Implications of the Risk of a U.S. Budget Catastrophe

Daniel N. Shaviro, 2011 .

The Optimal Relationship Between Taxable Income and Financial Accounting Income: Analysis and a Proposal

Daniel N. Shaviro, 2008 .

Do Deficits Matter

Daniel N. Shaviro, 1997 .

Internationalization of Income Measures and the U.S. Book-Tax Relationship

Daniel N. Shaviro, 2009, National Tax Journal.

Digital Services Taxes and the Broader Shift From Determining the Source of Income to Taxing Location-Specific Rents

Daniel N. Shaviro, 2019, SSRN Electronic Journal.

Corporate Tax Shelters in a Global Economy: Why They Are a Problem and What We Can Do About It

Daniel N. Shaviro, 2004 .

Does More Sophisticated Mean Better? A Critique of Alternative Approaches to Sourcing the Interest Expense of American Multinationals

Daniel N. Shaviro, 2000 .

Economic Substance, Corporate Tax Shelters, and the Compaq Case

Daniel N. Shaviro, 2000 .

Federalism in Taxation: The Case for Greater Uniformity

Daniel N. Shaviro, 1994 .

Rethinking Tax Expenditures and Fiscal Language

Daniel N. Shaviro, 2003 .

Tax Simplification and the Alternative Minimum Tax

Daniel N. Shaviro, 2001 .

Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?

Daniel N. Shaviro, 2006 .

The Case Against Foreign Tax Credits

Daniel N. Shaviro, 2010 .

Selective Limitations on Tax Benefits

Daniel N. Shaviro, 1989 .

The 2008 Financial Crisis: Implications for Income Tax Reform

Daniel N. Shaviro, 2011 .

NEW YORK UNIVERSITY SCHOOL OF LAW

Daniel N. Shaviro, 2007 .

3-1-2005 Households and the Fiscal System

Daniel N. Shaviro, 2013 .

What Are Minimum Taxes, and Why Might One Favor or Disfavor Them?

Daniel N. Shaviro, 2020, SSRN Electronic Journal.

Institutional foundations of public finance : economic and legal perspectives

A. Auerbach, Daniel N. Shaviro, 2008 .

The Supreme Court's Bifurcated Interpretation of the Confrontation Clause

Daniel N. Shaviro, 1990 .

Statistical-Probability Evidence and the Appearance of Justice

Daniel Shaviro, Daniel N. Shaviro, 1989 .

The Long-Term U.S. Fiscal Gap: Is the Main Problem Generational Inequity?

Daniel N. Shaviro, 2008 .

Beyond Public Choice and Public Interest: A Study of the Legislative Process as Illustrated by Tax Legislation In the 1980s

Daniel N. Shaviro, 1990 .

The Economics of Tax Law

Daniel N. Shaviro, 2014 .

Taxing Potential Community Members' Foreign Source Income

Daniel N. Shaviro, 2015 .

Moving to a Territorial System and Reforming the Corporate Tax

Daniel N. Shaviro, 2009 .

1986-Style Tax Reform: A Good Idea Whose Time Has Passed

Daniel N. Shaviro, 2011 .

Goodbye to All That?: A Requiem for the Destination-Based Cash Flow Tax

Daniel N. Shaviro, 2018 .

Replacing the Income Tax With a Progressive Consumption Tax

Daniel N. Shaviro, 2003 .

The Economics of Vouchers

D. Bradford, Daniel N. Shaviro, 1999 .

The Minimum Wage, the Earned Income Tax Credit, and Optimal Subsidy Policy

Daniel N. Shaviro, 1997 .

Effective Marginal Tax Rates on Low-Income Households

Daniel N. Shaviro, 1999 .

RETHINKING FOREIGN TAX CREDITABILITY

Daniel N. Shaviro, 2010, National Tax Journal.

Why Worldwide Welfare as a Normative Standard in U.S. Tax Policy?

Daniel N. Shaviro, 2007 .

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

R. Avi-Yonah, Daniel N. Shaviro, Lily L. Batchelder, 2017 .

The New Non-Territorial U.S. International Tax System, Part 2

Daniel N. Shaviro, 2018 .

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

R. Avi-Yonah, Daniel N. Shaviro, Lily L. Batchelder, 2017 .

Beyond the Pro-Consumption Tax Consensus

Daniel N. Shaviro, 2007 .

The Future of the New International Tax Regime

Stephen E. Shay, Rosanne Altshuler, M. Graetz, 2018 .

Multiple Myopias, Multiple Selves, and the Under-Saving Problem

Daniel N. Shaviro, 2014 .

The Financial Transactions Tax versus (?) the Financial Activities Tax

Daniel N. Shaviro, 2012 .

The More It Changes, the More It Stays the Same?: Automatic Indexing and Current Policy

Daniel N. Shaviro, 2015 .

A Burden-Neutral Shift from Foreign Tax Creditability to Deductibility?

Daniel N. Shaviro, K. Clausing, 2010 .

When rules change : an economic and political analysis of transition relief and retroactivity

Daniel N. Shaviro, 2000 .

Endowment and Inequality

Daniel N. Shaviro, 1999 .

The Crossroads versus the Seesaw: Getting a 'Fix' on Recent International Tax Policy Developments

Daniel N. Shaviro, 2015 .

6-1-2010 Taxation and the Financial Sector

Douglas A. Shackelford, Daniel N. Shaviro, 2013 .

Article 10-Slemrod.indd

J. Slemrod, Douglas A. Shackelford, Daniel N. Shaviro, 2010 .

Decoding The U.S. Corporate Tax

Daniel N. Shaviro, 2009 .

The Mapmaker's Dilemma in Evaluating High-End Inequality

Daniel N. Shaviro, 2016 .

Book Review: We Are Better Than This: How Government Should Spend Our Money by Edward D. Kleinbard (Oxford University Press, 2014, Oxford, Uk, 509 Pages)

Daniel N. Shaviro, 2015 .

Scholarship Archive Scholarship Archive

David M. Schizer, A. Malani, Daniel N. Shaviro, 2022 .

Veridical Verdicts: Increasing Verdict Accuracy Through the Use of Overtly Probabilistic Evidence and Methods

Jonathan J. Koehler, Daniel Shaviro, J. Koehler, 1990 .

NELLCO Legal Scholarship Repository

Daniel N. Shaviro, 2005 .

The Forgotten Henry Simons

Daniel N. Shaviro, Jennifer Arlen, 2012 .