BrooklynWorks

Filing While Black: The Casual Racism of the Tax Law, Steven A. Dean
Faculty Scholarship

Mutual Fund Stewardship and the Empty Voting Problem, Jill E. Fisch
Brooklyn Journal of Corporate, Financial & Commercial Law

Business Interruption Insurance in the Time of Covid-19: Who Should Foot the Bill?, Paul McHugh
Journal of Law and Policy

LOOKING FOR A SILVER LINING: HOW THE COVID-19 PANDEMIC FORCED NEW YORK TO RECKON WITH ITS AFFORDABLE HOUSING CRISIS, Daniel Finnegan
Brooklyn Journal of Corporate, Financial & Commercial Law

QUALIFIED OPPORTUNITY FUNDS: PRIVATE EQUITY EXEMPTIONS FROM PUBLIC RESPONSIBILITY, Audrey E. Abate
Brooklyn Journal of Corporate, Financial & Commercial Law

Beyond the "Made in America Tax Plan": GILTI and International Tax Cooperation's next Golden Age, Steven A. Dean
Faculty Scholarship

Ten Truths about Tax Havens: Inclusion and the "Liberia" Problem, Steven A. Dean, Attiya Waris
Faculty Scholarship

DOOR SHUT AND EARS PLUGGED: HOW CONSUMER REPORTING CASTS IDENTITY THEFT VICTIMS OUT OF FINANCIAL SOCIETY AND HOW THE LAW CAN BE HARMONIZED TO BRING THEM BACK IN, Ryan Bolger
Brooklyn Journal of Corporate, Financial & Commercial Law

CONSUMERS' DECLINING POWER IN THE FINTECH AUTO LOAN MARKET, Pamela Foohey
Brooklyn Journal of Corporate, Financial & Commercial Law

YOUR UBER DRIVER IS HERE, BUT THEIR BENEFITS ARE NOT: THE ABC TEST, ASSEMBLY BILL 5, AND REGULATING GIG ECONOMY EMPLOYERS, Brian A. Brown II
Brooklyn Journal of Corporate, Financial & Commercial Law

WARRANTY, PRODUCT LIABILITY AND TRANSACTION STRUCTURE: THE PROBLEM OF AMAZON, Edward J. Janger, Aaron D. Twerski
Brooklyn Journal of Corporate, Financial & Commercial Law

SYMPOSIUM: CONSUMER WELFARE MARKET STRUCTURE AND POLITICAL POWER, Edward J. Janger
Brooklyn Journal of Corporate, Financial & Commercial Law

Directors’ Duty of Care in Times of Financial Distress Following the Global Epidemic Crisis, Leon Yehuda Anidjar
Brooklyn Journal of International Law

SOUTH DAKOTA V. WAYFAIR: AN ILL-CONCEIVED BLOW TO THE FREE FLOW OF INTERSTATE COMMERCE, Revel Shinn Atkinson
Brooklyn Journal of Corporate, Financial & Commercial Law

Debugging IRS Notice 2014-21: Creating a Viable Cryptocurrency Taxation Plan, Alex Ankier
Brooklyn Law Review

QAP Out: Why the Federal Government Should Require More from How States Allocate Low-Income Housing Tax Credits, Connor Blancato
Journal of Law and Policy

Foundation Regulation in Our Age of Impact, Dana Brakman Reiser
Faculty Scholarship

Discounts for Fractional Ownership of Real Property are Accepted, so Why Haven’t the IRS and Courts Accepted Discounts for Fractional Ownership of Artwork?, Maren N. Eisenmesser
Brooklyn Journal of Corporate, Financial & Commercial Law

Global Implementation of Soda Taxes: Is There a Better Solution for Combatting Obesity?, Lauren Cedeno
Brooklyn Journal of International Law

The OECD Multilateral Tax Instrument: A Model for Reforming The International Investment Regime?, Wolfgang Alschner
Brooklyn Journal of International Law

Partnership-Related Relatedness: Measuring Partners' Capital Interests and Profits Interests, Bradley T. Borden
Faculty Scholarship

Partnership-Related Relatedness: Measuring Partners' Capital Interests and Profits Interests, Bradley T. Borden
Faculty Scholarship

Safeguarding Democracy in Europe: A Bulwark Against Hungary’s Subversion of Civil Society, Hannah J. Sarokin
Brooklyn Journal of International Law

Investing in a Qualified Opportunity Fund: A Viable Alternative to a Section 1031 Drop-Swap Cash-out, Bradley T. Borden
Faculty Scholarship

Investing in a Qualified Opportunity Fund: A Viable Alternative to a Section 1031 Drop-Swap Cash-out, Bradley T. Borden
Faculty Scholarship

Basic and Non-Basic Tax Tips for Leasing Lawyers, Bradley T. Borden
Faculty Scholarship

Dynamic Legislation, Rebecca M. Kysar
Faculty Scholarship

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the 2017 Tax Legislation, Rebecca M. Kysar, David Kamin, David Gamage, Ari Glogower, Darien Shanske, Reuven Avi-Yonah, Lily Batchelder, J. Clifton Fleming, Daniel Hemel, Mitchell Kane
Faculty Scholarship

Contribution and Distribution Flexibility and Tax Pass-through Entities, Bradley T. Borden, Brett Freudenberg
Faculty Scholarship

Code Sec. 1031, the Final Code Sec. 199A Regulations, Bonus Depreciation Proposed Regulations, and Ozone Drop-Swap Cash-Outs, Bradley T. Borden
Faculty Scholarship

Basic and Non-Basic Tax Tips for Leasing Lawyers, Bradley T. Borden
Faculty Scholarship

Section 1031 Exchanges and the 20 Percent Business Deduction under IRC Section 199A, Bradley T. Borden
Faculty Scholarship

Basic and Non-Basic Tax Tips for Leasing Lawyers, Bradley T. Borden
Faculty Scholarship

Code Sec. 1031 After the 2017 Tax Act, Bradley T. Borden
Faculty Scholarship

The New Welfare Rights, Susannah Camic Tahk
Brooklyn Law Review

Quantitative Prediction Model of Tax Law's Substantial Authority, Bradley T. Borden, Sang Hee Lee
Faculty Scholarship

Tax Law and the Eroding Budget Process, Rebecca M. Kysar
Faculty Scholarship

Effect of IRS Nonacquiesence on Tax Planning and Reporting, Bradley T. Borden
Faculty Scholarship

26 USC Section 280E: Will the Dragon Now Be Slayed?, Bill Greenberg, Rebecca Greenberg
Journal of Law and Policy

SOMETHING'S GOTTA GIVE: ORIGIN-BASED E-COMMERCE SALES TAX, Juliana Frenkel
Brooklyn Journal of Corporate, Financial & Commercial Law

Malulani and the Entrenchment of Mechanical Analysis of Related-Party Exchange Rules, Bradley T. Borden
Faculty Scholarship

Bartell and the Expansion of Facilitated Exchanges, Bradley T. Borden
Faculty Scholarship

How The 1 Percent Pays Taxes; How The 99 Percent Could: The Subchapter T Worker Cooperative Tax Loophole, Michael Haber
Journal of Law and Policy

How The 1 Percent Pays Taxes; How The 99 Percent Could: The Subchapter T Worker Cooperative Tax Loophole, Michael Haber
Journal of Law and Policy

Putting the Substance Back into The Economic Substance Doctrine, Nicholas Giordano
Brooklyn Journal of Corporate, Financial & Commercial Law

Mandatory Third Party Compliance Examinations for Investment Advisers: An SEC Waterloo?, Mercer Bullard
Brooklyn Journal of Corporate, Financial & Commercial Law

Interpreting Tax Treaties, Rebecca M. Kysar
Faculty Scholarship

The Two Faces of the Single Tax Principle, Daniel Shaviro
Brooklyn Journal of International Law

Tax Treaties as a Network Product, Tsilly Dagan
Brooklyn Journal of International Law

How Reform-Friendly Are U.S. Tax Treaties?, Fadi Shaheen
Brooklyn Journal of International Law

Location Savings and Segmented Factor Input Markets: In Search of a Tax Treaty Solution, Mitchell A. Kane
Brooklyn Journal of International Law

Treaties in the Aftermath of BEPS, Yariv Brauner
Brooklyn Journal of International Law

Putting the Commerce Back in the Dormant Commerce Clause: State Taxes, State Subsidies, and Commerce Neutrality, Ryan Lirette, Alan D. Viard
Journal of Law and Policy

When International Tax Agreements Fail at Home: A U.S. Example, Diane Ring
Brooklyn Journal of International Law

Kill-Switches in the U.S. Model Tax Treaty, Allison Christians, Alexander Ezenagu
Brooklyn Journal of International Law

“Thinking Outside the (Tax) Treaty” Revisited, Adam H. Rosenzweig
Brooklyn Journal of International Law

Unilateral Responses to Tax Treaty Abuse: A Functional Approach, Omri Marian
Brooklyn Journal of International Law

Tax Treaties and the Taxation of Services in the Absence of Physical Presence, Michael S. Kirsch
Brooklyn Journal of International Law

The Phase-Out and Sunset of Travel Restrictions in the International Health Regulations, Sarah R. Goldfarb
Brooklyn Journal of International Law

Reforming REIT Taxation (or Not), Bradley T. Borden
Faculty Scholarship

SE(c)(3): A Catalyst for Social Enterprise Crowdfunding, Dana Brakman Reiser, Steven A. Dean
Faculty Scholarship

Rethinking the Tax-Revenue Effect of REIT Taxation, Bradley T. Borden
Faculty Scholarship

Catalogs, Alex Stein, Gideon Parchomovsky
Faculty Scholarship

Probability, Professionalism, and Protecting Taxpayers, Bradley T. Borden, Dennis J. Ventry
Faculty Scholarship

Probability, Professionalism, and Protecting Taxpayers, Bradley T. Borden, Dennis J. Ventry, Jr.
Faculty Scholarship

Space Madness: Subsidies and Economic Substance, Steven A. Dean
Faculty Scholarship

A Case for Simpler Gain Bifurcation for Real Estate Developers, Bradley T. Borden
Faculty Scholarship

A Case for Simpler Gain Bifurcation for Real Estate Developers, Bradley T. Borden, Nathan R. Brown, E. John Wagner, II
Faculty Scholarship

Quantitative Model for Measuring Line-Drawing Inequity, Bradley T. Borden
Faculty Scholarship

Hunting Stag with FLY Paper: A Hybrid Financial Instrument for Social Enterprise, Steven A. Dean, Dana Brakman Reiser
Faculty Scholarship

Neither Rules nor Standards, Steven A. Dean
Faculty Scholarship

The Tax Expenditure Budget is a Zombie Accountant, Steven A. Dean
Faculty Scholarship

Tax Deregulation, Steven A. Dean
Faculty Scholarship

The Allure and Illusion of Partners' Interests in a Partnership, Bradley T. Borden
Faculty Scholarship

The Allure and Illusion of Partners' Interests in a Partnership, Bradley T. Borden
Faculty Scholarship

The Liability-Offset Theory of Peracchi, Bradley T. Borden, Douglas L. Longhofer
Faculty Scholarship

The Liability-Offset Theory of Peracchi, Bradley T. Borden, Douglas Longhofer
Faculty Scholarship

Residual-Risk Model for Classifying Business Arrangements, Bradley T. Borden
Faculty Scholarship

Residual-Risk Model for Classifying Business Arrangements, Bradley T. Borden
Faculty Scholarship

More Cooperation, Less Uniformity: Tax Deharmonization and the Future of the International Tax Regime, Steven A. Dean
Faculty Scholarship

Aggregate-Plus Theory of Partnership Taxation, Bradley T. Borden
Faculty Scholarship

Aggregate-Plus Theory of Partnership TAxation, Bradley T. Borden
Faculty Scholarship

Open Tenancies-in-Common, Bradley T. Borden
Faculty Scholarship

Open Tenancies-in-Common, Bradley T. Borden
Faculty Scholarship

The Like-Kind Exchange Equity Conundrum, Bradley T. Borden
Faculty Scholarship

The Like-Kind Exchange Equity Conundrum, Bradley T. Borden
Faculty Scholarship

The Incomplete Global Market for Tax Information, Steven A. Dean
Faculty Scholarship

Taxation as a Global Socio-Legal Phenomenon, Steven A. Dean, Allison Christians, Diane Ring, Adam H. Rosenzweig
Faculty Scholarship

Policy and Theoretical Dimensions of Qualified Tax Partnerships, Bradley T. Borden
Faculty Scholarship

Policy and Theoretical Dimensions of Qualified Tax Partnerships, Bradley T. Borden
Faculty Scholarship

Partnership Tax Allocations and the Internalization of Tax-Item Transactions, Bradley T. Borden
Faculty Scholarship

Partnership Tax Allocation and the Internalization of Tax-Item Transactions, Bradley T. Borden
Faculty Scholarship

Tax Shelters and the Code: Navigating Between Text and Internet, Steven A. Dean, Lawrence M. Solan
Faculty Scholarship

Philosopher Kings and International Tax: A New Approach to Tax Haven, Tax Flight, and International Tax Cooperation, Steven A. Dean
Faculty Scholarship

Tax Shelters and the Code: Navigating Between Text and Intent, Lawrence Solan, Steven Dean
Faculty Scholarship

The Federal Definition of Tax Partnership, Bradley T. Borden
Faculty Scholarship

The Federal Definition of Tax Partnership, Bradley T. Borden
Faculty Scholarship

Attractive Complexity: Tax Deregulation, the Check-the-Box Election and the Future of Tax Simplification, Steven A. Dean
Faculty Scholarship

Reverse Like-Kind Exchanges: A Principled Approach, Bradley T. Borden
Faculty Scholarship

Widow's Success in Common-Law Property State to Husband's Rights in Her Half of Community Property Is Taxable and Valued at One-Half of Entire Community--In re Kessler's Estate, Bailey H. Kuklin
Faculty Scholarship