GW Law Faculty Publications
Taxation and Development: A Comparative Study (2017).
(With Brennen, David A. and Darryll K. Jones.) Beyond Economic Efficiency in United States Tax Law. New York: Wolters Kluwer Law & Business, 2013.
A Comparative Look at Regulation of Corporate Tax Avoidance. New York: Springer, 2012.
(With Snyder, David V.) 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. London: Springer, 2012.
Innocent Spouse Relief. Washington, DC: Tax Management, Inc., 2005. (Tax Management Portfolio No. 645).
(With Avi-Yonah, Reuven S.). The Attribution Rules. Washington, DC: Tax Management, Inc., 2003. (Tax Management Portfolio No. 554-3rd).
International Tax Transactions, Volume III. (Volumes I & II by Karen V. Kole). Deerfield, IL: Clark Boardman Callaghan, 1996- .
(Edited with Fellows, Mary Louise). Taxing America. New York: New York University Press, 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 Crawford, Bridget J., and Mary Louise Fellows.) "The Past, Present, and Future of Critical Tax Theory: A Conversation," 10 Pittsburgh Tax Review 59-67 (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 George Washington International Law Review 393-399 (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, p. 131-155. Ed. by Paul L. Caron. New York: Foundation Press, 2003.
"Missing Africa: Should U.S. International Tax Rules Accommodate Investment in Developing Countries?" 23 University of Pennsylvania Journal of International Economic Law 45-83 (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 Southern California Review of Law & Women's Studies 223 (1998).
(with Bricker, William). "Use of Hybrids in International Tax Planning: Past, Present & Future." 13 St. John's Journal of Legal Commentary 79 (1998).
(with Rabinovitz, J.). "International Tax Problems of Partnerships (United States)." in Cahiers de Droit Fiscal International (Studies on International Fiscal Law), Volume LXXX (The Hague, Netherlands: Kluwer Law International, 1995).
"Important Tax Decisions of 1993: Foreword." 47 Tax Lawyer 449 (1994).
"Neutral International Tax Rules Allocating Costs: Successful Formula for U.S. Research and Development." 1 Florida Tax Review 33 (1993).
"Neutral International Tax Rules Allocating R & D Costs." 60 Tax Notes 233-234 (1993).
"Applying Circular Reasoning to Linear Transactions: Substance over Form Theory in United States and United Kingdom Tax Law." 15 Hastings International and Comparative Law Review 169-226 (1992).
"A Consideration of Selected Issues Relating to United States Taxation of International Transfers of Information and Other Intellectual Property." 17 Brooklyn Journal of International Law 17-60 (1991).
"Issues Relating to U.S. Taxation Policy." in Tax on the International Transfer of Information, edited by D. Williams. (London: Longman, 1991).
"Allowing Tax Law to Cross Borders to Defeat International Tax Avoidance: The Convention on Mutual Administrative Assistance in Tax Matters." 15 Brooklyn Journal of International Law 59-108 (1989).
Review of Tax Sparing: A Reconsideration and Harmful Tax Competition: An Emerging Global Issue. 32 George Washington Journal of International Law & Economics 311-323 (1999).