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• Income tax discrimination and the political and economic integration of Europe.(European Union) 

  In recent years, the European Court of Justice (ECJ) has invalidated many income tax law provisions of European Union (EU) member states as...

  Yale Law Journal, 04/01/06 by Graetz, Michael J.; Warren, Alvin C., Jr. · More from publication

• Edwin S. Cohen 

  This is not the first time I have spoken to honor Edwin S. Cohen. I spoke at two of his retirements--at least--and in the Rotunda at both his 75th...

  Virginia Tax Review, 01/01/06 by Michael J. Graetz · More from publication

• Boris I. Bittker.(Yale Law School professor)(Testimonial) 

  I first met Boris Bittker on January 21, 1977, in Miami. There are only a handful of people whom you remember first meeting. For me, Boris was...

  Yale Law Journal, 01/01/06 by Graetz, Michael J. · More from publication

• Comments on John B. Shoven and John Whalley, "Irving Fisher's spendings tax in retrospect" 

  A comment on the article by John Shoven and John Whalley in this volume. John Shoven and John Whalley are certainly correct in their two basic...

  American Journal of Economics and Sociology, The, 01/01/05 by Michael J. Graetz · More from publication

• Structuring an exemption system for foreign income of U.S. corporations 

  About half the OECD countries provide a tax credit for foreign taxes on foreign source business income earned by multinational corporations; the...

  National Tax Journal, 12/01/01 by Michael J. Graetz · More from publication

• Do you really want to save the code? - U.S. Tax Code 

  Opponents of proposed legislation to repeal the Tax Code should recognize that the American public's conception of unfairness in the tax system has...

  Tax Executive, The, 05/01/98 by Michael J. Graetz · More from publication