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Publications

Morse, Susan C. and Shay, Stephen E. and Avi-Yonah, Reuven S. and Batchelder, Lily L. and Blank, Joshua D. and Cunningham, Noel B. and Fleischer, Victor and Glogower, Ari D. and Kamin, David and Kane, Mitchell and Knoll, Michael S. and Kysar, Rebecca M. and Lederman, Leandra and Liscow, Zachary D. and Mason, Ruth and Shaviro, Daniel and Steines, John P. and Super, David and Wallace, Clint and Wells, Bret, Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner (September 28, 2018). Available at SSRN: https://ssrn.com/abstract=3260082 or http://dx.doi.org/10.2139/ssrn.3260082

Kysar, Rebecca M., Profit Shifting and Offshoring in the New International Tax Regime (Presentation Slides) (May 7, 2018). Available at SSRN: https://ssrn.com/abstract=3174943 or http://dx.doi.org/10.2139/ssrn.3174943

Kysar, Rebecca M., Tax Law and the Eroding Budget Process (May 18, 2018). 81 LAW & CONTEMP. PROBS. 61 (2018); Fordham Law Legal Studies Research Paper. Available at SSRN: https://ssrn.com/abstract=3180995

Kysar, Rebecca M., Judging the New International Tax Regime: Testimony Before the U.S. Senate Committee on Finance (April 24, 2018). Available at SSRN: https://ssrn.com/abstract=3171849 or http://dx.doi.org/10.2139/ssrn.3171849

Kamin, David and Gamage, David and Glogower, Ari D. and Kysar, Rebecca M. and Shanske, Darien and Avi-Yonah, Reuven S. and Batchelder, Lily L. and Fleming, J. Clifton and Hemel, Daniel Jacob and Kane, Mitchell and Miller, David S. and Shaviro, Daniel and Viswanathan, Manoj, The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation (December 18, 2017). Minnesota Law Review, Vol. 103, 2018. Available at SSRN: https://ssrn.com/abstract=3089423 or http://dx.doi.org/10.2139/ssrn.3089423

Kamin, David and Kysar, Rebecca M., Temporary Tax Laws and the Budget Baseline (November 2017). Tax Notes, Vol. 157, No. 1, 2017; NYU School of Law, Public Law Research Paper No. 17-44. Available at SSRN: https://ssrn.com/abstract=3062165

Alstott, Anne L. and Avi-Yonah, Reuven S. and Batchelder, Lily L. and Blank, Joshua D. and Cunningham, Noel B. and Fleischer, Victor and Glogower, Ari D. and Kamin, David and Kane, Mitchell and Katzen, Sally and Kleinbard, Edward D. and Knoll, Michael S. and Kysar, Rebecca M. and Liscow, Zachary D. and Shaviro, Daniel and Steines, John P. and Super, David and Wallace, Clint and Yin, George K., Ninth Circuit Amicus Brief of 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 16-70496, 16-70497 (August 4, 2016). USC Law Legal Studies Paper No. 16-5; USC CLASS Research Paper No. CLASS16-23. Available at SSRN: https://ssrn.com/abstract=2805432 or http://dx.doi.org/10.2139/ssrn.2805432

Kysar, Rebecca M., Interpreting Tax Treaties (May 26, 2016). Iowa Law Review, Vol. 101, No. 1387, 2016. Available at SSRN: https://ssrn.com/abstract=2784958

Kysar, Rebecca M., The 'Shell Bill' Game: Avoidance and The Origination Clause (August 27, 2013). 91 Washington University Law Review, 2014, Forthcoming; Brooklyn Law School, Legal Studies Paper No. 341. Available at SSRN: https://ssrn.com/abstract=2271261

Kysar, Rebecca M., On the Constitutionality of Tax Treaties (May 3, 2013). Yale Journal of International Law, Vol. 38, 2013; Brooklyn Law School, Legal Studies Paper No. 274. Available at SSRN: https://ssrn.com/abstract=2034904

Kysar, Rebecca M., Lasting Legislation (February 8, 2011). 159 U. Pa. L. Rev. 101 (2011); Brooklyn Law School, Legal Studies Paper No. 217. Available at SSRN: https://ssrn.com/abstract=1757883

Kysar, Rebecca M., Listening to Congress: Earmark Rules and Statutory Interpretation. 94 Cornell Law Review 119; Brooklyn Law School, Legal Studies Paper No. 122. Available at SSRN: https://ssrn.com/abstract=1105224

Kysar, Rebecca M., Tiered CFCs and Inbound Exchanges. Tax Notes, Vol. 116, No. 13, September 24, 2007. Available at SSRN: https://ssrn.com/abstract=1011100

Kysar, Rebecca M., The Sun Also Rises: The Political Economy of Sunset Provisions in the Tax Code. Georgia Law Review, Vol. 40, No. 2, March 2006. Available at SSRN: https://ssrn.com/abstract=887388