SMU Law Review
Front Matter
Articles
Charles O. Galvin: Dean, Scholar, Leader, InnovatorJohn B. Attanasio431
Tax Theories and Tax ReformChristopher H. Hanna435
A Tax Reformer for All Seasons: Charles O'Neill GalvinHenry J. Lischer Jr.455
Paradise Kept: A Rule-Based Approach to the Analysis of Transactions Involving Disregarded EntitiesAlice G. Abreu491
The Report of the President's Advisory Panel on Federal Tax Reform: A Critical Assessment and a ProposalReuven S. Avi-Yonah551
Government Transfer Payments and Assistance: A Challenge for the Design of Broad-Based TaxesCharlotte Crane589
Replacing the Federal Income Tax with a Postpaid Consumption Tax: Preliminary Thoughts regarding a Government Matching Program for Wealthy Investors and a New Tax Policy LensJ. Clifton Fleming Jr.617
The Magic in the Tax Legislative ProcessChristopher H. Hanna649
Was It Lost?: Personal Deductions under Tax ReformCalvin H. Johnson689
The Section 83(b) Election for Restricted Stock: A Joint Tax PerspectiveMichael S. Knoll721
Territorial Taxation: Why Some U.S. Multinationals May Be Less than Enthusiastic about the Idea (and Some Ideas They Really Dislike)Lawrence Lokken751
The Charitable Contributions Deduction (Revisited)Paul R. McDaniel773
A Minimalist Approach to Corporate Income TaxationHerwig J. Schlunk785
Welfare, Cash Grants, and Marginal RatesDaniel N. Shaviro835
U.S. Tax Treaties: Trends, Issues, & Policies in 2006 and BeyondWilliam P. Streng853
The Sometimes-Taxation of the Return to Risk-Bearing under a Progressive Income TaxLawrence Zelenak879
