Is Trade Sexist? How “Pink” Tariff Policies’ Harmful Effects Can Be Curtailed Through Litigation and Legislation, Miranda Hatch
BYU Law Review

Taxing Data, Omri Marian
BYU Law Review

A Memorial and Remonstrance Against Taxation of Churches, Reece Barker
BYU Law Review

Wealth Transfer Tax Planning After the Tax Cuts and Jobs Act, John A. Miller, Jeffrey A. Maine
BYU Law Review

Taxing Parents: Welfarist Theories, Shannon Weeks McCormack
BYU Law Review

Information Matters in Tax Enforcement, Leandra Lederman, Joseph C. Dugan
BYU Law Review

Nonprofit College Crash: Enforcing Board Fiduciaries Through Increased Accountability and Transparency in the IRS Form 990 Procedure, Patrick R. Baker, Paula Hearn Moore, Kaleb Paul Byars
Brigham Young University Education and Law Journal

Mormon Profit: Brigham Young, Tithing, and the Bureau of Internal Revenue, Samuel D. Brunson
BYU Law Review

The Nonprofit Sector's Uncertain Future in a Post-TCJA America, JT Alston
BYU Law Review

Does Enforcement Reduce Voluntary Tax Compliance?, Leandra Lederman
BYU Law Review

Per Se Economic Substance, Jesse P. Houchens
BYU Law Review

Clark Memorandum: Fall 2017, J. Reuben Clark Law School, BYU Law School Alumni Association, J. Reuben Clark Law Society
The Clark Memorandum

The Foreign Tax Credit War, Bret Wells
BYU Law Review

Developing Countries in an Age of Transparency and Disclosure, Diane Ring
BYU Law Review

Inversions, Related Party Expenditures, and Source Taxation: Changing the Paradigm for the Taxation of Foreign and Foreign-Owned Businesses, Julie A. Roin
BYU Law Review

Competitiveness, Tax Base Erosion, and the Essential Dilemma of Corporate Tax Reform, Kimberly A. Clausing
BYU Law Review

Defending Worldwide Taxation With A Shareholder-Based Definition Of Corporate Residence, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay
BYU Law Review

The Other Eighty Percent: Private Investment Funds, International Tax Avoidance, and Tax-Exempt Investors, Omri Marian
BYU Law Review

BEPS and the New International Tax Order, Allison Christians
BYU Law Review

Two Cheers for the Foreign Tax Credit, Even in the BEPS Era, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay
Faculty Scholarship

R&D Tax Incentives--Growth Panacea or Budget Trojan Horse?, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship

We Believe in Being Honest: Dependency Exemptions for LDS Missionaries, Annalee Hickman Moser
Brigham Young University Journal of Public Law

Designing a 21st Century Corporate Tax – An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship

Some Cautions Regarding Tax Simplification, J. Clifton Fleming Jr.
Faculty Scholarship

G8 Principles: Identifying the Anonymous, Max Biedermann
Brigham Young University International Law & Management Review

Finishing the Job on Section 356(a)(2): Closing Loopholes and Providing Consistent Treatment to Boot in Tax-Free Reorganizations, Trevor Crowley
BYU Law Review

A Hitchhiker’s Guide to Outbound International Tax Reform, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship

Formulary Appointment in the U.S. International Income Tax System: Putting Lipstick on a Pig?, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay
Faculty Scholarship

Effect of United States v. Williams on the Offshore Voluntary Disclosure Program, Steven Ferraro
Brigham Young University International Law & Management Review

Innovations in the War on Tax Evasion, Tracy A. Kaye
BYU Law Review

Salience and Sin: Designing Taxes in the New Sin Era, Rachelle Holmes Perkins
BYU Law Review

Unfair and Unintended: The Tax-Exempt Organization Blocker Loophole, Andrew M. Dougherty
BYU Law Review

Taxing and Tuition: A Legislative Solution to Growing Endowments and the Rising Costs of a College Degree, Matt Willie
BYU Law Review

Charitable FSAs: A Proposal to Combine Healthcare and Charitable Giving Tax Provisions, Adam Chodorow
BYU Law Review

The Harmonization of Tax Treaties and Domestic Law, Sung-Soo Han
Brigham Young University International Law & Management Review

Reform and Simplification of the U.S. Foreign Tax Credit Rules, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay
Faculty Scholarship

Worldwide vs. Territorial Taxation: Response to Shields, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship

Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base?: A Critique of the 'New Paradigm' and its Denouement, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship

Reinvigorating Tax Expenditure Analysis and its International Dimension, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship

Same-Sex Marriage and Taxes, Stephen T. Black
Brigham Young University Journal of Public Law

Section 965: A Traditional Corporate Tax Policy, Jessica c. Kornberg
Brigham Young University International Law & Management Review

Third-Party Profit-Taking in Tax Exemption Jurisprudence, Darryll K. Jones
BYU Law Review

Worldwide Taxation vs. Territorial Taxation: Framing the Debate, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship

Replacing the Federal Income Tax with a Postpaid Consumption Tax: Preliminary Thoughts Regarding a Government Matching Program for Wealthy Investors and a New Tax Policy Lens, J. Clifton Fleming Jr.
Faculty Scholarship

Framing the Debate Over Worldwide Versus Territorial Taxation, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship

Political Silence at Church: The Empty Threat of Removing Tax-Exempt Status for Insubstantial Attempts To Influence Legislation, David M. Andersen
BYU Law Review

Tax Protestors and Penalties: Ensuring Perceived Fairness and Mitigating Systemic Costs, Danshera Cords
BYU Law Review

Exploring the Contours of a Proposed U.S. Exemption (Territorial) Tax System, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship

Eviscerating the Foreign Tax Credit Limitations and Cutting the Repatriation Tax - What's ETI Repeal Got to Do with It?, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship

American Offshore Business Tax Planning: Can Australian Lawyers Get a Piece of the Action?, J. Clifton Fleming Jr.
Faculty Scholarship

American Offshore Business Tax Planning: Can Australian Lawyers Get a Piece of the Action?, J Clifton Fleming, Jr.
Faculty Scholarship

Trade Secrets and Confidentiality: Attorney Ethics in the Silent World of Tax Planning, Andrew Franklin Peterson
Brigham Young University Journal of Public Law

The United States Should Tax U.S. Corporations on Their Worldwide Income, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay
Faculty Scholarship

Tax Expenditures, Social Justice, and Civil Rights: Espanding the Scope of Civil Rights Laws to Apply to Tax-Exempt Charities, David A. Brennen
BYU Law Review

Deferral: Consider Ending It Instead of Expanding It, J. Clifton Fleming Jr.
Faculty Scholarship

Leveling the Playing Field: A Business Perspective on Taxing E-Commerce, Val John Christensen
BYU Law Review

Electronic Commerce and the State and Federal Tax Bases, J. Clifton Fleming Jr.
BYU Law Review

Getting Serious About Curtailing Deferral of US Tax on Foreign Source Income, Robert J. Peroni, J. Clifton Fleming Jr., Stephen E. Shay
Faculty Scholarship

U.S. Taxation of Profits from Internet software Sales - An Electronic Commerce Case Study, J. Clifton Fleming Jr.
Faculty Scholarship

The Deceptively Disparate Treatment of Business and Investment Interest Expense Under a Cash-Flow Consumption Tax and a Schanz-Haig-Simons Income Tax, J. Clifton Fleming Jr.
Faculty Scholarship

The Deceptively Disparate Treatment of Business and Investment Interest Expense Under a Cash-Flow Consumption Tax and a Schanz-Haig-Simons Income Tax, J. Clifton Fleming, Jr.
Faculty Scholarship

Ending the IRS as We Know It: Thoughts from Outside the Beltway, J. Clifton Fleming Jr.
Faculty Scholarship

Scoping Out the Uncertain Simplification (Complication?) Effects of VATs, BATs, and Consumed Income Taxes, J. Clifton Fleming Jr.
Faculty Scholarship

Tax Policy and Health Care Reform: Rethinking the Tax Treatment of Employer-Sponsored Health Insurance, Bradley W. Joondeph
BYU Law Review

Stock Redemptions and the Family-Owned Corporation: Tax Traps Oll the Path to Capital Gain Treatment, Scott E. Copple
BYU Law Review

The Continuing Saga of Environmental Cleanup Costs: Current Deduction Allowed Under the Restoration Principle of Plainfield-Union, Steven G. Black
BYU Law Review

A Second Look at the Zero Basis Hoax, J. Clifton Fleming Jr.
Faculty Scholarship

Renewing Progressive Taxation by Relying More on Spending, J. Clifton Fleming Jr.
Faculty Scholarship

Taxation, Equal Protection, and Inquiry into the Purpose of a Law: Nordlinger v. Hahn and Allegheny Pittsburgh Coal Co. v. County Commission, Michael D. Rawlins
BYU Law Review

Avoidable Unfairness in Tax Law and United States v. Burke, Lisa Kay Norton
Brigham Young University Journal of Public Law

Altering U.S. Treaty Policy to Permit the Negotiating of Zero Withholding on Portfolio Dividends: An Invitation to Research, J. Clifton Fleming Jr.
Faculty Scholarship

A Monologue on the Taxation of Business Gifts, Erik M. Jensen
BYU Law Review

Tax Titles in Utah: Caveats for Potential Purchasers and Proposals for Change, Guy Lamoyne Black
BYU Law Review

Coordinating Taxes in the European Economic Community: What Can be Done by 1992?, Brent D. Rose
BYU Law Review

Direct Taxation-Whither in the Single Market of 1992?, Philip Bentley
BYU Law Review

The State Constitutional Right To Privacy Conflicts with Tax Reporting Requiremnets: The Florida Model, Daniel R. Gorgon
Brigham Young University Journal of Public Law

Jurisdiction Over Civil Tax Cases, Larry Kramer
BYU Law Review

Intergovernmental Tax Immunity Beyond South Carolina v. Baker, William D. Marsh
BYU Law Review

Is it Really Reform? A Theoretical Overview of the 1986 Tax Reform Act, Daniel L. Simmons
BYU Law Review

Tax Considerations in Structuring Foreign Investment in the United States, Thomas H. Olsen
BYU Law Review

Federal Preemption of State Authority to Tax Non-Indian Mineral Development on Indian Lands, S. David Colton
BYU Law Review

Standing to Challenge the Tax-Exempt Status of Racially Discriminatory Private Schools: Wright v. Regan, Jamie D. Scott
BYU Law Review

The Unfinished Business of Section 1244: Removing the Remaining Traps, J. Clifton Fleming Jr.
Faculty Scholarship

Software Taxation: A Critical Reevaluafion of the Notion of Intangibility , Robert D. Crockett
BYU Law Review

New Case Permits Long Delay in Completing Nontaxable Exchanges of Like-Kind Property, John W. Welch
Legal Worlds: Ancient and Modern, Sacred and Secular

Tax-Deferred Property Exchanges: Looking beyond Starker, John W. Welch
Legal Worlds: Ancient and Modern, Sacred and Secular

Has the 1976 Tax Reform Act Injected a Gain-Seeking Requirement Into Section 166?, J. Clifton Fleming Jr.
Faculty Scholarship

Tax Treaties-Exchange of Information-Use of IRS Subpoena Power in Response to Specific Requests for Information-United States v. A.L. Burbank & Co., Kenneth S. Stewart
BYU Law Review

Utah's Short Statutes of Limitation for Tax Titles: The Continuing Specter of Lyman v. National Mortgage Bond Corp. - A Need for Remedial Legislation, Phillip Wm. Lear
BYU Law Review

IRS Summary Assessment Powers: Abuse and Control, James E. Gleason Jr., Dennis K. Poole
BYU Law Review

Federal Tax Liens--Assignment of Accounts--The "No Property" Rule Under the 1966 Federal Tax Lien Act and Article 9 of the Uniform Commercial Code--Nevada Rock & Sand Co. v. United States, Monte N. Stewart
BYU Law Review