Bibliography

Richard L. Schmalbeck

Books

Federal Income Taxation: Cases and Materials (Aspen Publishing 2004, 2d ed. 2007, 3d ed. 2011) (with Lawrence Zelenak)
Taxes and Philanthropy Among the Wealthy (1998) (with others) (U. Mich. Office of Tax Policy Research, Working Papers Series No. 98-15 ), reprinted in Does Atlas Shrug? The Economic Consequences of Taxing the Rich (Joel Slemrod ed., 2000).
Report of the Illinois Supreme Court Special Commission on the Administration of Justice (1993) (with others).
Illinois Housing Needs, 1970-1980, (Illinois Housing Development Authority 1972) (with others).

Articles

Gifts and the Income Tax - An Enduring Puzzle, 73 Law & Contemporary Problems 63-93 (Winter 2010)
Elimination of the Deduction for Business Entertainment Expenses, 123 Tax Notes 757-764 (May 11, 2009) (with Jay A. Soled) (Shelf Project)
The Sarkozy Proposal is Worth a Try; and A Reply to Professor McIntyre, 27 News Quarterly (ABA Section of Taxation) 1, 10 , 12 (Autumn 2007)
Class War and the Estate Tax: Have the Troops Gone AWOL?, in Law and Class in America: Trends Since the Cold War 191-216 (Paul D. Carrington & Trina Jones eds., 2006)
Post-disaster Tax Legislation: A Series of Unfortunate Events, 56 Duke Law Journal 51-100 (2006) (with Ellen P. Aprill)
The Impact of Tax-Exempt Status: The Supply-Side Subsidies, 69 Law & Contemporary Problems 121-138 (Autumn 2006)
Reconsidering Private Foundation Investment Limitations, 58 Tax Law Review 59-110 (2004)
The Death of the Efficiency-Equity Tradeoff? A Commentary on McMahon's The Matthew Effect and Federal Taxation, 45 Boston College Law Review 1143-1156 (2004)
The Tax Protest Movement: Vernice Kuglin and Voluntary Compliance, 23 News Quarterly (ABA Section of Taxation) 14-16 (Winter 2004)
Nader 2004?, Thanks, but..., Op-ed on Ralph Nader, Raleigh News & Observer, Dec. 28, 2003, at A28.
Many Unhappy Returns: Estate Tax Returns of Married Decedents, 21 Va. Tax Rev. 373 (2002) (with Jay Soled).
Unnecessary Estate Tax Returns: Removing the Residue of the Widow's Tax, Unnecessary Estate Tax Returns: Removing the Residue of the Widow's Tax, 94 Tax Notes 235 (Jan.14, 2002) (with Jay Soled).
The Late, Great, Now-You-See-It, Now-You-Don't Estate Tax Repeal of 2001, Duke Law Mag., Fall, 2001, at 28.
Avoiding Federal Wealth Transfer Taxes, in Rethinking Estate and Gift Taxation (W. Gale, J. Hines, J. Slemrod, eds. 2001).
Does the Death Tax Deserve the Death Penalty?, 48 Clev. St. L. Rev. 749 (2000).
The Durability of Law School Reputation, 48 J. Legal Educ. 568 (1999).
Race and the Federal Income Tax: Has a Disparate Impact Case been Made?, 76 N.C. L. Rev. 1817 (1998).
What'd He Say I Said?, Nat'l L.J., Aug. 31, 1998, at A20.
Bill's Big Breakfast, Nat'l L.J., June 15, 1998, at A25.
The Impact of Fundamental Tax Reform on Charitable Organizations, in The Economic Effects of Fundamental Tax Reform 211 (Henry J. Aaron & William G. Gale eds., 1996) .
Flat Tax, VAT Tax, Anything But That Tax, Duke L. Mag., Spring 1996, at 40.
Is the Flat Tax Reform or Rip-Off?, Duke Dialogue, Apr. 26, 1996.
We Already Have A Flat Tax System, St. Louis Post-Dispatch, Apr. 15, 1996, at 15B.
The Income Tax is Better Than the Alternatives, Phil. Inquirer, Apr. 14, 1995, at A23.
L. Lindsey,The Growth Experiment, 20 Contemp. Sociology 398 (1991).
The Uneasy Case for a Lower Capital Gains Tax: Why Not the Second Best?, Tax Notes, July 9, 1990, at 195.
The Tax Reform Act of 1986: The Impact on Support of Public Goods and Services, Duke L. Mag., Summer 1987, at 22.
A Policy Analysis of Fee-Shifting Rules under the Internal Revenue Code, 1986 Duke L.J. 970 (with Myers).
The Trouble with Statistical Evidence, Law & Contemp. Probs., Summer 1986, at 221.
Case Law Substitutes for Constitutional Structures in Computing Taxable Income in the United States, Duke L. Mag., Winter 1986, at 19.
Forward (Symposium on Tax Legislation in the Reagan Era), Law & Contemp. Probs., Autumn 1985, at 1.
Income Averaging After Twenty Years: A Failed Experiment in Horizontal Equity, 1984 Duke L.J. 509.
M. Chirelstein, Federal Income Taxation: A Law Student's Guide to the Leading Cases and Concepts, 33 J. Legal Educ. 734 (1983).
The Justice of Economics: An Analysis of Wealth Maximization as a Normative Goal, 83 Colum. L. Rev. 488 (1983)(reviewing R. Posner, The Economics of Justice).
Retired Lives Reserves, in Implementing Compensation Plans After the Revenue Act of 1978 at 263 (1980).
Group-Term Life Insurance: IRS Creates New Solutions, Questions, and Challenges, 51 J. Tax'n. 130 (1979) (with Irving Salem).
Important Changes in Wage-Price Guidelines, Legal Times, Dec. 25, 1978, at 16 (with Ronald Lewis).
Wage-Price Program Goes to Compliance State, Legal Times, Nov. 13, 1978, at 16 (with Ronald Lewis).
The Validity of Grant-Back Clauses in Patent Licensing Agreements, 42 U. Chi. L. Rev. 733 (1975).