Issues

Information on recent issues of the Virginia Tax Review is listed below.  To subscribe to the Virginia Tax Review or to order a back issue, click here.

Volume 39, Number 3, Spring 2020

  • [Upcoming]

Volume 39, Number 2, Winter 2019

  • Taxing Tech: The Future of Digital Taxation
    • Lilian V. Faulhaber
  • Intergenerational Equity, Student Loan Debt, and Taxing Rich Dead People
    • Victoria J. Haneman
  • The Case For (And Against) Surrogate Taxation
    • Julie Roin
  • Cryptocurrency Hard Forks and Revenue Ruling 2019-24
    • Eric D. Chason

Volume 39, Number 1, Fall 2019

  • A Tax on the Clones: The Strange Case of Bitcoin Cash
    • Eric D. Chason
  • “Who Speaks for Tax Equity and Tax Fairness?”: Stanley Surrey and the Tax Legislative Process
    • George K. Yin
  • New Market Tax Credits, Fiscal Federalism, & the Dormant Commerce Clause
    • Rebecca Kerley

Volume 38, Number 3, Spring 2019

  • GILTI: “Made in America” for European Tax Unilateral Measures & Cooperative Surplus in the International Tax Competition Game
    • C. Charles Beller
  • Is the Tax Cuts and Jobs Act GILTI of Anti-Simplification?
    • Christine A. Davis
  • Mutual Fund Tax Overhang
    • Ethan Yale
  • Who’s Afraid of the Dark?: Shedding Light on the Practicality and Future of the Dark Store Theory in Big-Box Property Taxation
    • Stephen W. Grant

Volume 38, Number 2, Winter 2018

  • The Charitable Contribution Strategy: An Ineffective SALT Substitute
    • Amandeep S. Grewal
  • The Substance Over Form Doctrine and the Up-C
    • Gladriel Shobe

Volume 38, Number 1, Fall 2018

  • From Switzerland with Love: Surrey’s Papers and the Original Intent(s) of Subpart-F
    • Nir Fishbien
  • Partial Repeal of Foreign Tax Credits by the Tax Cuts and Jobs Act: Resulting Behavioral Incentives, Self-Help, and New Mechanics for Some Remaining Portions of the Credit
    • Rebecca Rosenberg
  • Section 4968 and Taxing All Charitable Endowments: A Critique and a Proposal
    • Edward Zelinsky
  • A Quick and Easy Guide to the New FDII, GILTI, and 100 Percent Foreign DRD International Tax Provisions of the 2017 Tax Cuts and Jobs Act
    • Madeleine Burnette-McGrath, Sarah DuFresne, Monique Muldrew-Mason, Kaden Weaver, Carter Brown, & Joseph Sukup

Volume 37, Number 3, Spring 2018

  • Carried Interest and Beyond: The Nature of Private Equity Investment and Its International Tax Implication
    • Young Ran (Christine) Kim
  • When Economics Makes Bad Tax Policy: Tax Phase-Outs
    • Rodney P. Mock, Herbert G. Hunt III & Jeffrey Tolin
  • Carve-Outs From Carries Interest Legislation: Why Reform Should Include Real Estate Investment Partnerships
    • Emily E. Fawcett

Volume 37, Number 2, Winter 2017

  • Insights From Behavioral Economics Can Improve Administration of the EITC
    • Leslie Book, David Williams, & Krista Holub
  • Why Enterprises? Towards More Behaviorally-Intelligent Regulation
    • Yariv Braunner
  • Questioning Quill
    • Hayes R. Holderness
  • Reform of Corporate Distributions In Subchapter C
    • Bret Wells

Volume 37, Number 1, Fall 2017

  • Tax-Deductible Conservation Easements and the Essential Perpetuity Requirements
    • Nancy A. McLaughlin
  • Does the Income Tax Cause Parents to Spend Too Much Time With Their Children?: Unpacking Mirrlees
    • Theodore P. Seto
  • Deferential Review of the United States Tax Court: The Chevron Doctrine
    • Andre L. Smith
  • Now You See It, Now You Don’t: Taxpayers’ Strategic Use of the Informal Job Market in Their Labor Responses to Effective Marginal Tax Rates Under the Earned Income Tax Credit
    • V. Patrice Wylly

Volume 36, Number 3, Summer 2017

  • Rethinking Basis in the Age of Virtual Currencies
    • Adam Chodorow
  • Disclosing Audit Risk to Taxpayers
    • Michael B. Lang & Jay A. Soled
  • Mandatory Passthrough Taxation for Non-Publicly Traded Businesses?
    • Anthony P. Polito

Volume 36, Number 2, Spring 2017

  • The Case Against Income Taxation of Multinational Enterprises
    • David Elkins
  • Citizens Abroad and Social Cohesion at Home: Refocusing a Cross-Border Tax Policy Debate
    • Michael S. Kirsch
  • Aggressive Tax Planning & the Ethical Tax Lawyer
    • Heather M. Field
  • The Tax Lifecycle of a Single-Member LLC
    • F. Philip Manns, Jr. & Timothy M. Todd

Volume 36, Number 1, Winter 2017

  • Virtue’s Reward: A (Qualified) Defense of Infra-Marginal Tax Subsidies
    • Daniel E. Herz-Roiphe
  • Theorizing Tax Incentives for Innovation
    • Jacob Nussim & Anat Sorek
  • Reforming the Tax Incentives for Higher Education
    • Camilla E. Watson

Volume 35, Number 03, Spring 2016

  • Reforming the Non-Disavowal Doctrine
    • Emily Cauble
  • Foreign Investors in U.S. Mutual Funds: The Trouble with Treaties
    • Jeffrey M. Colon
  • The Perfect Process is the Enemy of the Good Tax: Tax’s Exceptional Regulatory Process
    • Stephanie Hunter McMahon

Volume 35, Number 02, Winter 2016

  • Investor-State Arbitration in International Tax Dispute Resolution: A Cut Above Dedicated Tax Dispute Resolution?
    • Julien Chaisse
  • The Collision of Student Loan Debt and Joint Marital Taxation
    • Victoria J. Haneman
  • The Constitutional Nature of the United States Tax Court
    • Brant J. Hellwing
  • Disaggregating the State and Local Tax Deduction
    • Gladriel Shobe
  • Certified organic and UNICAP Compliant? The Capitalization of Certification Costs
    • Glenn Walberg

Volume 35, Number 01, Summer 2015

  • Improperly Burdened: The Uncertain and Sometimes Unfair Application of Tax Penalties
  • Giving Credit Where it is Due: Rethinking the Corporate Tax Paradigm (note)
    • Montano Cabezas
  • The Internal Revenue Service and Bitcoin: A Taxing Relationship (note)
    • Elizabeth E. Lambert
  • Tax Exemption, Public Policy, and Discriminatory Fraternities (Special Feature)

Volume 34, Number 03, Winter/Spring 2015

  • Beyond Homo Economicus: The Prosocial Brain & The Charitable Tax Deduction
    • Ryan S. Keller
  • Real Taxes on Virtual Currencies: What Does the I.R.S Say?
    • Nika Antonikova
  • Walking a Fine Line: A Theory of Line Drawing in Tax Law
  • Talking Shop: An Interview with Mortimer M. Caplin (Special Feature)
    • Steve Shashy & Devon Yamauchi

Volume 34, Number 02, Fall 2014

Volume 34, Number 01, Summer 2014

  • Political Activity Limits and Tax Exemption: A Gordian’s Knot
  • Unwinding the Ceiling Rule
  • Integrated Tax Policy Approach to Designing Research & Development Tax Benefits
    • Noam Noked
  • Effective Tax Administration Offers in Compromise – Why So Ineffective?

Volume 33, Number 04, Spring 2014

  • Tax, State, and Utopia
  • Codifying and “Miscodifying” Judicial Anti-abuse Tax Doctrines
  • Toward a Perspective-dependent Theory of Audit Probability for Tax Compliance Models
  • Taxing Indirect Transfers: Improving an Instrument for Stemming Tax and Legal Base Erosion

Volume 33, Number 03, Winter 2014

  • Corrective Taxation, Leverage, and Compensation in a Bloated Financial Sector
  • Rubik’s Cube and Tax Policy: Proposed Solutions for Puzzling Components of Estate Planning with Life Insurance
  • A Deduction Properly Extinguished? The Live-burn Donation: A Proposed Sequence of Analysis and Policy Evaluation
  • The Tax Hangover: Trailing Nexus

Volume 33, Number 02, Fall 2013

Volume 33, Number 01, Summer 2013

Volume 32, Number 04, Spring 2013

Volume 32, Number 03, Winter 2013

  • Binding Choices: Tax Elections & Federal/ State Conformity
  • A The Tax Import of the FASB/IASB Proposal on Lease Accounting
  • Extending the Taxation-of-Risk Model to Timing Options and Marked-to-Market Taxes
  • Rethinking the Source of the Arm’s Length Transfer Pricing Problem

Volume 32, Number 02, Fall 2012

  • Preserving Fairness in Tax Administration in the Mayo Era
  • Another Look Through the Worthless Stock Deduction:  Section 165(g)(3) as Applied to Foreign Subsidiaries
  • Reforming the Taxation of Retirement Income
  • Conflicts of Interest: Resolving Legal Barriers to the Implementation of the Foreign Account Tax Compliance Act

Volume 32, Number 01, Summer 2012

Volume 31, Number 04, Spring 2012

Volume 31, Number 03, Winter 2012

  • The Principles and Practices to Enhance Compliance and Enforcement of the Personal Income Tax
  • How Less Can Be More: Using the Federal Income Tax to Stabilize State and Local Finance
  • It’s About Time: Registration and Regulation Will Boost Competence and Accountability of Paid Tax Preparers
  • Aesop and the ESOP: A New Fable About Dividends and Redemptions
    • Steven J. Arsenault

Volume 31, Number 02, Fall 2011

  • The Frame Game: How Defining the “Transaction” Decides the Case
  • Reframing Economic Substance
  • U.S. Policy Against Treaty Shopping —> From Aiken Industries to Anti-conduit Regs: Critical View of Current Double-Step Approach in Light of Tax Treaties’ Objectives and Purposes
    • Leonardo F.M. Castro
  • (Systemic) Risk and Taxation

Volume 31, Number 01, Summer 2011

  • Tax Elections & Private Bargaining
  • Good Deficits: Protecting the Public Interest from Deficit Hvsteria
  • A New Twist to an On-Going Debate About Securities Self-Regulation: lt’s Time to End FINRA’s Federal Income Tax Exemption
  • Note: Taxing the Rich: Lessons Learned from Proposition 63, Proposition 82, and Measure 66
    • Leslie Lee

Volume 30, Number 04, Spring 2011

  • The Flaw of Averages in U.S. Corporate Income Taxes: An Evaluation from the Taxpayer’s Perspective
  • Uncertain Tax Positions and the New Tax Policy of Disclosure Through the Schedule UTP
  • The Scope and Application of the Work Product Doctrine as Applied to Dual-Purpose Documents
  • In Pursuit of Equity in Property Tax Allocation: Discussing the Flawed Implementation of Proposition 13

Volume 30, Number 03, Winter 2011

  • Too Big To Fail: The Problem of Partnership Allocations
  • An Empirical Survey of the Population of U.S. Tax Court Written Decisions
  • The Untold Story of Crane v. Commissioner Reveals an Inconvenient Tax Truth: Useless Depreciation Deductions Cause Global Basis Erosion to Bait a Hazardous Tax Trap for Unwitting Taxpayers
  • Re-Thinking First Principles of Transfer Pricing Rules

Volume 30, Number 02, Fall 2010

Volume 30, Number 01, Summer 2010

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