Yehonatan Givati (Hebrew University of Jerusalem, Faculty of Law), Walking a Fine Line: A Theory of Line Drawing in Tax Law, 34 Va. Tax Rev. ___ (2015): In many contexts, U.S. tax law grants a favorable tax treatment to transactions of one type and an adverse treatment to transactions of…

Felix Mormann (Miami), Beyond Tax Credits – Smarter Tax Policy for a Cleaner, More Democratic Energy Future, 31 Yale J. on Reg. 303 (2014): Solar, wind, and other renewable energy technologies have the potential to mitigate climate change, secure America’s energy independence, and create millions of green jobs. In the…

Philip Postlewaite (Northwestern), The Omnipresence of Subchapter K in the International Arena?, 93 Taxes ___ (2015): The purpose of Subchapter K is to provide certainty as to the appropriate focal point for making tax determinations, i.e., at the partner level or the partnership level, dictating which level is determinative for…