Brown, Karen B.

GW Law Faculty Publications

May 17, 2018

SSRN | Scholarly Commons

BOOKS

Divorce and Separation, 515-3rd Tax Mgmt. (BNA) U.S. Income (2017).

Taxation and Development:  A Comparative Study (2017).

(With David A. Brennen & Darryll K. Jones.) Beyond Economic Efficiency in United States Tax Law (2013). 

A Comparative Look at Regulation of Corporate Tax Avoidance (2012).

(With David V. Snyder.) General Reports of the XVIIIth Congress of the international Academy of Comparative Law: Rapports Generaux du XVIIIeme Congres de l'Academie Internationale de Droit Compare (2012).

Innocent Spouse Relief, 645 Tax Mgmt. (BNA) U.S. Income (2005).

(With Reuven S. Avi-Yonah.)  The Attribution Rules, 554-3rd Tax Mgmt. (BNA) U.S. Income (2003). 

International Tax Transactions, Volume III (1996-). 

(With Mary Louise Fellows.)  Taxing America (1996). 

 

LAW REVIEW ARTICLES & CHAPTERS IN BOOKS

Taxation and Development:  Overview, in Taxation and Development:  A Comparative Study 3 (Karen B. Brown ed. 2017).

(With Bridget J. Crawford & Mary Louise Fellows.) The Past, Present, and Future of Critical Tax Theory: A Conversation, 10 Pitt. Tax Rev. 59 (2012).
     Available at:  http://taxreview.law-dev.library.pitt.edu/ojs/index.php/taxreview/article/viewFile/10/20.

Tax Avoidance, Treaty Shopping and the Economic Substance Doctrine in the United States, 2008 Brit. Tax Rev. 160.

Commentator: U.S. International Tax Administration & Developing Nations: Administrative Policy at the Crossroads, 35 Geo. Wash. Int’l L. Rev. 393 (2003).

The Story of Davis: Transfers of Property Pursuant to Divorce, in Tax Stories: An In-Depth Look at Ten Leading Federal Income Tax Cases 131 (Paul L. Caron ed., 2003).

Missing Africa: Should U.S. International Tax Rules Accommodate Investment in Developing Countries?, 23 U. Pa. J. Int’l Econ. L. 45 (2002).

Nonresident Aliens and Foreign Corporations, in Merten's Law of Federal Income Taxation (2000).

Not Color- or Gender-Neutral: New Tax Treatment of Employment Discrimination Damages, 7 S. Cal. Rev. L. & Women’s Stud. 223 (1998).

(With William Bricker.)  Use of Hybrids in International Tax Planning: Past, Present & Future, 13 St. John’s J. Legal Comment. 79 (1998).

(With J. Rabinovitz.)  International Tax Problems of Partnerships (United States), in Cahiers de Droit Fiscal International (Studies on International Fiscal Law), Volume (1995).

Important Tax Decisions of 1993: Foreword, 47 Tax Law. 449 (1994).

Neutral International Tax Rules Allocating Costs: Successful Formula for U.S. Research and Development, 1 Fla. Tax Rev. 33 (1993).

Neutral International Tax Rules Allocating R & D Costs, 60 Tax Notes 233 (1993).

Applying Circular Reasoning to Linear Transactions: Substance over Form Theory in United States and United Kingdom Tax Law, 15 Hastings Int’l & Comp. L. Rev. 169 (1992).

A Consideration of Selected Issues Relating to United States Taxation of International Transfers of Information and Other Intellectual Property, 17 Brook. J. Int’l L. 17 (1991).

Issues Relating to U.S. Taxation Policy, in Tax on the International Transfer of Information (D. Williams ed., 1991).

Allowing Tax Law to Cross Borders to Defeat International Tax Avoidance: The Convention on Mutual Administrative Assistance in Tax Matters, 15 Brook. J. Int’l L. 59 (1989).

 

BOOK REVIEWS

Harmful Tax Competition:  The OECD View, 32 Geo. Wash. J. Int’l L. & Econ. 311 (1999) (reviewing Tax Sparing: A Reconsideration (1998) and Harmful Tax Competition: An Emerging Global Issue (1998)).