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 and Essays

• Estate Tax Relief and the Erosion of Capital Gains Tax Revenues, 133 Tax Notes (Nov. 2011), at 733. (with Jay A. Soled)
• 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).
• Avoiding Federal Wealth Transfer Taxes, in Rethinking Estate and Gift Taxation (W. Gale, J. Hines, J. Slemrod, eds. 2001).
• The Late, Great, Now-You-See-It, Now-You-Don't Estate Tax Repeal of 2001 Duke Law Mag., Fall, 2001, at 28.
• 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).
• Bill's Big Breakfast Nat'l L.J., June 15, 1998, at A25.
• 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.
• We Already Have A Flat Tax System St. Louis Post-Dispatch, Apr. 15, 1996, at 15B.
• 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.
• 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) .
• 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).
• Case Law Substitutes for Constitutional Structures in Computing Taxable Income in the United States Duke L. Mag., Winter 1986, at 19.
• The Trouble with Statistical Evidence, Law & Contemp. Probs., Summer 1986, at 221.
• 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).

Newspaper Articles and Commentary

• Throw Out Skybox Tax Subsidies, Op-Ed., New York Times, April 5, 2010, at A19 (with Jay Soled)