Faculty Impact

Significant Recent Articles

  • Andrea Monroe, Hidden in Plain Sight: IRS Publications and a New Path to Tax Reform, 21 Florida Tax Rev. 81 (2017).

    This article suggests that IRS publications can do more than help non-expert stakeholders navigate their annual tax filing obligations; these publications can also offer significant and unexpected value for experts in their world of legal scholarship and tax policy debates.

  • Alice G. Abreu, Tax 2018: Requiem for Ability to Pay, 51 Loyola L.A. L. Rev. 1 (2018).

    This Essay analyzes four changes made by the 2017 tax regulation and argues that each unmoors the determinations of the tax base from the foundational concept that taxation should be based on ability to pay. It was reviewed by Neil Buchanan, The Ability to Pay Principle and the Counterintuitive Distributive Justice Analysis of Alimony Payments, JOTWELL, (July 2, 2018).

  • Alice G. Abreu and Richard K. Greenstein, Rebranding Tax / Increasing Diversity, 96 Denver L. Rev. 1 (2018).

    This article offers one possible answer to the question: Why is the tax bar so white? It posits that the mainstream view of tax as a field of law that should properly advance only one value–raising revenue–and relegates the pursuit of other, social, values to the role of interlopers (tax expenditures) possibly contributes to the relative dearth of tax lawyers who are members of racial and ethnic minorities.

  • Andrea MonroeWhat We Talk About When We Talk About Tax Complexity, 5 Mich. Bus. & Entrepreneurial L. Rev.193 (2017).

    This essay offers some preliminary evidence of the pervasive influence of legal craft values in partnership taxation. Legal craft values shape our perception of the law, and they shape the law itself, orienting subchapter K toward partnership tax experts with little express appreciation for the costs this craft-based approach imposes on the mainstream of the partnership tax community.

  • Alice G. Abreu and Richard K. GreensteinEmbracing the TBOR, 157 Tax Notes 1281 (2017). 

    This article develops three arguments is support of the proposition that the Taxpayer Bill of Rights, enacted in 2015 as part of the Internal Revenue Code, is not a mere cosmetic but has the potential to transform tax administration.

  • Alice G. Abreu, Feminist Judgments: Operationalizing Diversity, 16 Pitt. Tax Rev. 189 (2019).

    This is a short Essay reviewing the recent volume on Feminist Judgments: Rewritten Tax Opinions and offering some thoughts on feminist values in the tax law.

  • Alice G. Abreu and Richard K. Greenstein, Tax: Different Not Exceptional, 71 Adm. L. Rev. **(Forthcoming 2019).

    This article examines the concept of tax exceptionalism–the idea that tax law is fundamentally different from other fields of law and perhaps isn’t law at all. It explores the reasons tax has been thought to be exceptional but then uses pragmatism to argue that the concept adds nothing of value to tax analysis and should therefore be abandoned. The draft was reviewed in the Taxprof blog by Hayes Holderness, Weekly SSRN Article Review and Roundup: Holderness Reviews Abreu and Greenstein’s Tax: Different Not Exceptional.

  • Peter SpiroCitizenship Overreach, 38 Mich. J. Int’l L. 167 (2017).

    This article examines international law limitations on the ascription of citizenship in the context of U.S. taxation of non-resident citizens. U.S. citizenship practice is exceptionally generous, extending citizenship to almost all persons in its territory at the moment of birth. At the same time that it is generous at the front end, U.S. citizenship is sticky at the back. Termination of citizenship on the individual’s part involves substantial fees and tax compliance.

  • Harwell WellsExecutive Pay: What Worked?, 42 J. Corp. L. 59 (2016) (with S. Bank and B. Cheffins).

    This article examines executive pay from a longitudinal perspective and challenges the popular theory that high marginal income tax rates worked to keep CEO salaries in check.

  • Jennifer J. LeeOperationalizing Language Access Rights for Limited English Proficient Taxpayers, 91 Templ. L. Rev. 791 (2019).

    This Article reviews and critiques  the IRS’s efforts to  operationalize the taxpayer’s Right to be Informed by translating some of its forms and publications into other languages.

Law Journal Articles

Books

Book Contributions

  • Andrea Monroe, Partnership Allocations, in Bittker & Lokken, Federal Taxation of Income, Estates, and Gifts ¶87 (rev. 3d ed. 2019).
  • Nancy Knauer, Implications Of Obergefell For Same-Sex Marriage, Divorce, And Parental Rights, in LGBTQ Divorce and Relationship Dissolution: Psychological And Legal Perspectives and Implications For Practice (Abbie Goldberg & Adam Romero eds., Oxford Univ. Press 2018).
  • Nancy Knauer, Federalism, Same-Sex Marriage, And Lgbt Rights, in American Federalism And Public Policy 93 (Christopher P. Banks, ed., Routledge 2018).
  • Nancy Knauer, Commentary on O’Donnabhain v. Commissioner, in Feminist Judgments: Rewritten Tax Opinions 266 (Bridget J. Crawford & Anthony C. Infanti eds., Cambridge Univ. Press 2017).
  • Nancy Knauer, Lgbt Elders: Making The Case For Equity In Aging, in After Marriage Equality: The Future Of Lgbt Rights 105 (Carlos Ball ed., NYU Press 2016).
  • Nancy Knauer, Lgbt Individuals Living With Dementia: Rights And Capacity Issues In The United States, in Lesbian, Gay, Bisexual And Trans (LGBT) Individuals With Dementia: Theoretical, Practical And Research Perspectives 173 (Sue Westwood & Elizabeth Price eds., Routledge 2016).
  • Andrea Monroe, A People’s Subchapter K, in Controversies in Tax Law: A Matter of Perspective 133 (A.C. Infanti ed., Ashgate 2015).
  • Nancy Knauer, Lgbt Issues And Adult Guardianship, in Comparative Perspectives On Adult Guardianship 297 (Kim Dayton ed., Carolina Academic Press 2013).
  • Nancy Knauer, Sexual Orientation and Taxation, in Critical Tax Theory: An Introduction (A.C. Infanti & B. Crawford eds., Cambridge UP 2009).
  • Alice Abreu, The Best Job in the World, in Careers in Tax Law: Perspectives on the Tax Profession and What It Holds for You, 136 (ABA 2009).
  • Alice Abreu, Much Ado About Tax-Nothings: Issues in Domestic Tax Planning with Disregarded Entities, in Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances (PLI 2006).
  • Alice Abreu, Making Something out of Nothing: Tax Planning with Disregarded Entities, in Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances (PLI 2003, 2005).
  • Alice Abreu, General Considerations in Using Disregarded Entities in Tax Planning, in Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances 2004 (PLI 2004).
  • Alice Abreu, Making Something out of Nothing: A Primer on the Domestic Tax Treatment and Uses of Disregarded Entities, in Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances 2002(PLI 2002) (with S. Bank).

Editorials