SMU Law Review
Front Matter
Symposium
IntroductionChristopher H. Hanna333
Articles
Some Explicit Thinking about Implicit TaxesCharlotte Crane339
Implications of Implicit TaxesDavid A. Weisbach373
Demystifying Tax DeferralChristopher H. Hanna383
Stock Compensation: The Most Expensive Way to Pay Future CashCalvin H. Johnson423
Getting Serious about Curtailing Deferral of U.S. Tax on Foreign Source IncomeRobert J. Peroni, J. Clifton Fleming, and Stephen E. Shay455
Comment on Peroni, Fleming and Shay, Getting Serious about Curtailing Deferral of U.S. Tax on Foreign Source IncomeReuven S. Avi-Yonah531
Comment: A Japanese ViewYoshihiro Masui541
Tax Depreciation and RiskJeff Strnad547
