Chapters
Patent Donations and Tax Policy, in 2 PETER K. YU, PRAEGER PERSPECTIVES: INTELLECTUAL PROPERTY AND INFORMATION WEALTH 445 (2007) (with Prof. Xuan-Thao Nguyen). [PDF]
Taxing Trademarks and Domain Names, in 3 PETER K. YU, PRAEGER PERSPECTIVES: INTELLECTUAL PROPERTY AND INFORMATION WEALTH 407 (2007) (with Prof. Xuan-Thao Nguyen). [PDF]
Articles
Taxing Creativity, TENN. L. REV. 523 (2021-2022) (with Prof. Xuan-Thao Nguyen). [PDF]
Wealth Transfer Tax Planning After the Tax Cuts and Jobs Acts, 46 BYU L. REV. 1411 (2021) (with Prof. John Miller). [PDF] [SSRN]
Attacking Innovation, 99 B.U. L. REV. 1687 (2019) (with Prof. Xuan-Thao Nguyen). [PDF]
Multinational Efforts to Limit Intellectual Property Income Shifting: The OECD’s Base Erosion and Profit Shifting (BEPS) Project, 20 SMU. SCI. & TECH. L. REV. 259 (2017). [PDF]
Branding Taxation, 50 GEORGIA L. REV. 399 (2016) (with Prof. Xuan-Thao Nguyen). [PDF]
Wealth Transfer Tax Planning for 2013 and Beyond, 2013 BYU. L. REV. 879 (2013) (with Prof. John A. Miller) [PDF] [SSRN]
Taxing Facebook Code: Debugging the Tax Code and Software, 60 BUFF. L. REV. 1 (2012) (lead article) (with Prof. Xuan-Thao Nguyen). [PDF] [SSRN]
The History of Intellectual Property Taxation: Promoting Innovation and Other Intellectual Property Goals?, 64 SMU L. REV. 795 (2011) (lead article) (with Prof. Xuan-Thao Nguyen). [PDF] [SSRN]
The Fundamentals of Wealth Transfer Tax Planning: 2011 and Beyond, 47 IDAHO L. REV. 385 (2011) (lead article) (with Prof. John A. Miller). [PDF] [SSRN]
The Unequal Tax Treatment of Intellectual Property, 130 TAX NOTES 931 (February 21, 2011) (with Prof. Xuan-Thao Nguyen). [PDF]
Equity and Efficiency in Intellectual Property Taxation, 76 BROOK. L. REV. 1 (2010) (lead article) (with Prof. Xuan-Thao Nguyen). [PDF] [SSRN]
Acquiring Innovation, 57 AM. U. L. REV. 775 (2008) (lead article) (Prof. Xuan-Thao Nguyen). [PDF]
Giving Intellectual Property, 39 U.C. DAVIS L. REV. 1721 (2006) (lead article) (with Prof. Xuan-Thao Nguyen). [PDF]
Tax Considerations of Domain Name Acquisitions and Web Site Development, 20 PRACTICAL TAX LAWYER 25 (Winter 2006) (with Prof. Xuan-Thao Nguyen). [Hein]
Taxing the New Intellectual Property Right, 56 HASTINGS L.J. 1 (2005) (lead article) (with Prof. Xuan-Thao Nguyen). [PDF] [SSRN]
Linking Limited Liability and Entity Taxation: A Critique of the ALI Reporters’ Study on the Taxation of Private Business Enterprises, 62 U. PITT. L. REV. 223 (2000). [SSRN]
The Importance of Ethics and Morality in Today’s Legal World, 29 STETSON L. REV. 1073 (2000). [SSRN]
Evaluating Subchapter S in a “Check-the-Box” World, 51 TAX LAW. 717 (1998) (The Tax Lawyer is a peer-edited law review journal published by Georgetown University Law Center). [SSRN]
Tax Consequences of Community Income: Problems and Planning Opportunities During Divorce, 30 FAM. L.Q. 173 (1996) (with Prof. John A. Miller). [Hein]
Fundamentals of Estate Tax Planning, 32 IDAHO L. REV. 197 (1996) (with Prof. John A. Miller). [Hein]