Professor of Law and Louis F. Niezer Faculty Fellow; Adjunct Professor of History
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Books
CREATING THE MODERN AMERICAN FISCAL STATE: THE POLITICAL ECONOMY OF U.S. TAX POLICY, 1880-1930. Chicago: University of Chicago, 2003. (Dissertation.)
THE NEW FISCAL SOCIOLOGY: TAXATION IN COMPARATIVE AND HISTORICAL PERSPECTIVE (co-edited with Isaac William Martin and Monica Prasad). New York: Cambridge University Press, 2009.
MAKING THE MODERN AMERICAN FISCAL STATE: LAW, POLITICS, AND THE RISE OF PROGRESSIVE TAXATION, 1877-1929. New York: Cambridge University Press, 2013.
Articles
From International Treaties to Internet Norms: The Evolution of International Trademark Disputes in the Internet Age (with Marcelo Halpern), 21 UNIVERSITY OF PENNSYLVANIA JOURNAL OF INTERNATIONAL ECONOMIC LAW 523 (2000). [HeinOnline] [SSRN] Reprinted in INTELLECTUAL PROPERTY LAW REVIEW (Karen Tripp, Ed.), New York: West, 2001.
Law and the “Other”: Karl N. Llewellyn, Cultural Anthropology and the Legacy of The Cheyenne Way, 26 LAW & SOCIAL INQUIRY 741 (2001). [HeinOnline]
Online Dynamic Pricing: Equity, Efficiency and the Future of E-Commerce (with R. Weiss), 6 VIRGINIA JOURNAL OF LAW & TECHNOLOGY 11 (2001).
The Public Control of Private Wealth: Henry Carter Adams and the Intellectual Foundations of the Modern American Fiscal State, AMERICAN BAR FOUNDATION WORKING PAPER SERIES #2109. Chicago: American Bar Foundation, 2001.
“More Mighty Than the Waves of the Sea:” Toilers, Tariffs and the Income Tax Movement 1880-1913, 45 LABOR HISTORY 165 (2004).
Envisioning the Modern American Fiscal State: Progressive-Era Economists and the Intellectual Foundations of the U.S. Income Tax, 52 UCLA LAW REVIEW 1793 (2005). [HeinOnline] [SSRN]. Reprinted with revisions as Edwin R.A. Seligman and the Beginnings of the U.S. Income Tax, 109 TAX NOTES 933 (2005).
Forging Fiscal Reform: Constitutional Change, Public Policy, and the Creation of Administrative Capacity in Wisconsin 1880-1920, 20 JOURNAL OF POLICY HISTORY 94 (2008). [ SSRN]
Mergers, Taxes, and Historical Materialism, 83 INDIANA LAW JOURNAL 881 (2008). [HeinOnline] [SSRN]
The Intellectual Foundations of the Modern American Fiscal State, 138 DÆDALUS 53 (2009). [Journal Website]
“Render Unto Caesar...”: Religion/Ethics, Expertise, and the Historical Underpinnings of the Modern American Tax System, 40 LOYOLA UNIVERSITY CHICAGO LAW JOURNAL 321 (2009). [HeinOnline] [SSRN]
American Economic Development, Managerial Corporate Capitalism, and the Institutional Foundations of the Modern Income Tax, 73 LAW AND CONTEMPORARY PROBLEMS 25 (2010). [HeinOnline] [SSRN]
Anger, Irony, and the Formal Rationality of Professionalism, 28 LAW AND HISTORY REVIEW 241 (2010). (Forum Response to Comments on “Lawyers, Guns & Public Monies”). [HeinOnline]
Lawyers, Guns & Public Monies: The U.S. Treasury, World War One, and the Administration of the Modern Fiscal State, 28 LAW AND HISTORY REVIEW 173 (2010). [HeinOnline]
The Public Control of Corporate Power: Revisiting the 1909 U.S. Corporate Tax from a Comparative Perspective, 11 THEORETICAL INQUIRIES IN LAW 497 (2010). [SSRN]
From Programmatic Reform to Social Science Research: The National Tax Association and the Promise and Perils of Disciplinary Encounters (with Joseph J. Thorndike), 45 LAW & SOCIETY REVIEW 593 (2011). [HeinOnline] [SSRN]
Charles A. Beard & the Columbia School of Political Economy: Revisiting the Intellectual Roots of the Beardian Thesis 29 CONSTITUTIONAL COMMENTARY 475 (2014). [HeinOnline] [SSRN]
Book Chapters
Taxation and Federal Reserve System, in ENCYCLOPEDIA OF THE GREAT DEPRESSION AND NEW DEAL. Armonk, NY: M.E. Sharpe, 2001.
Father Francis E. Lucey and President Franklin D. Roosevelt: A Neo-Scholastic Legal Scholar’s Ambivalent Reaction to the New Deal, in FDR, THE VATICAN, AND THE ROMAN CATHOLIC CHURCH IN AMERICA, 1933-1945 (Richard Kurial and David Woolner, Eds.). New York: Palgrave Macmillian, 2003.
Bangladeshis and Pakistanis, in ENCYCLOPEDIA OF CHICAGO (James R. Grossman, et al., Eds.). Chicago: University of Chicago Press, 2004.
Income Tax, in ENCYCLOPEDIA OF AMERICAN BUSINESS (W. Davis Folsom and Rick Boulware, Eds.). New York: Facts on File, 2004.
The Story of the Corporate Reorganization Provisions: From “Purely Paper” to Corporate Welfare, [SSRN] in BUSINESS TAX STORIES (Kirk Stark and Steven Bank, Eds.). New York: Foundation Press, 2005.
Henry Carter Adams, Thomas S. Adams, and Edwin R.A. Seligman, in BIOGRAPHICAL DICTIONARY OF AMERICAN ECONOMISTS. London: Continuum, 2006.
From Berlin to Baltimore: German Historicism and the American Income Tax, 1877-1913, [SSRN] in TAXATION, STATE AND CIVIL SOCIETY IN GERMANY AND THE UNITED STATES FROM THE 18TH TO THE 20TH CENTURY (Alexander Nuetzenadel and Christoph Strupp, Eds.). Baden-Baden: Nomos Publishers, 2007.
Karl. N. Llewellyn, in ENCYCLOPEDIA OF LAW & SOCIETY: AMERICAN AND GLOBAL PERSPECTIVES (David Clark, Ed.). Thousand Oaks, CA: Sage Publications, 2007.
Taxation, in THE HOME FRONT ENCYCLOPEDIA: UNITED STATES, BRITAIN, AND CANADA IN WORLD WARS I AND II (James Ciment and Thaddeus Russell, Eds.). Santa Barbara, CA: ABC-CLIO, 2007.
Bank of United States v. Deveaux, 9 U.S. 61 (1809), in ENCYCLOPEDIA OF THE SUPREME COURT OF THE UNITED STATES (David S. Tanenhaus et al., Eds.) Detroit: Macmillan Reference, 2008.
‘To Lay and Collect’: Governors, Fiscal Federalism, and the Political Economy of Twentieth-Century Tax Policy [SSRN] (with David Shreve), in A LEGACY OF INNOVATION: GOVENORS AND PUBLIC POLICY (Ethan G. Scribnick, Ed.). Philadelphia: University of Pennsylvania Press, 2008.
Arthur A. Ballantine, in YALE BIOGRAPHICAL DICTIONARY OF AMERICAN LAW (Roger K. Newman, Ed.). New Haven: Yale University Press, 2009.
Taxation: United States Law in OXFORD INTERNATIONAL ENCYCLOPEDIA OF LEGAL HISTORY (Stanley N. Katz, Ed.) New York: Oxford University Press, 2009.
The Thunder of History: The Origins and Development of the New Fiscal Sociology [SSRN] (with Isaac William Martin and Monica Prasad), in THE NEW FISCAL SOCIOLOGY: TAXATION IN COMPARATIVE AND HISTORICAL PERSPECTIVE (A. Mehrotra, I. W. Martin and M. Prasad, Eds.). New York: Cambridge University Press, 2009.
Income Tax, Federal, in ENCYCLOPEDIA OF U.S. POLITICAL HISTORY. New York: MTM Publishing, 2010.
From Seligman to Shoup: The Early Columbia School of Taxation and Development, [SSRN] in THE POLITICAL ECONOMY OF TRANSNATIONAL TAX REFORM: THE SHOUP MISSION TO JAPAN IN HISTORICAL CONTEXT (W. Elliot Brownlee et al., Eds.) New York: Cambridge University Press, 2013.
Book Reviews
Book Review. Higgens-Evenson, The Price of Progress: Public Services, Taxation, and the American Corporate State, 1877-1929, 78 BUSINESS HISTORY REVIEW 305 (2004).
Book Review. Teaching Tax Stories, Caron (ed.), Tax Stories: An In-Depth Look at Ten Leading Federal Income Tax Cases, 55 JOURNAL OF LEGAL EDUCATION 116 (2005). [HeinOnline]
Book Review. Moss, D., When All Else Fails: Government as the Ultimate Risk Manager, 47 LABOR HISTORY 147 (2006).
Book Review. Einhorn, R., American Taxation, American Slavery, 26 LAW AND HISTORY REVIEW 206 (2008). [HeinOnline]
Book Review. Haydu, J., Citizen Employers: Business Communities and Labor in Cincinnati and San Francisco, 1870-1916, 21 TRAJECTORIES: NEWSLETTER OF THE ASA COMPARATIVE AND HISTORICAL SOCIOLOGY SECTION 31 (Spring 2010).
Book Review. The Price of Conflict: War, Taxes, and the Politics of Fiscal Citizenship, Bank, et al., War and Taxes, 108 MICHIGAN LAW REVIEW 1053 (2010). [HeinOnline] [SSRN]
Book Review. Berk, G., Louis D. Brandeis and the Making of Regulated Competition, 1900-1932, 45 LAW & SOCIETY REVIEW 1074 (2011). [HeinOnline]
Book Review. Pollack, S., War, Revenue, and the State Building: Financing the Development of the American State, 52 AMERICAN JOURNAL OF LEGAL HISTORY 535 (2012).
Book Review. Michelmore, M., Tax and Spend: The Welfare State, Tax Politics, and the Limits of American Liberalism, 118 (2) AMERICAN HISTORICAL REVIEW 554 (2013).
Book Review. Ippoloto, D., Deficits, Debt, and the New Politics of Tax Policy, 100 JOURNAL OF AMERICAN HISTORY 1293 (2014).
Book Review. Reviving Fiscal Citizenship, Zelenak, L., Learning to Love Form 1040: Two Cheers for the Return-Based Mass Income Tax, 113 MICHIGAN LAW REVIEW 943 (2015). [HeinOnline] [SSRN]