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

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

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

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

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

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

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

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

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

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

Reflections on Section 382: Searching for a Rationale, J. Clifton Fleming Jr.
BYU Law Review

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

Klein: Policy Analysis of the Federal Income Tax, J. Clifton Fleming Jr.
BYU Law Review