Richard L. Schmalbeck
Forthcoming
- The NCAA and the IRS: Life at the Intersection of College Sports and the Federal Income Tax, Southern California Law Review (forthcoming) (with Lawrence A. Zelenak)
Books
- Federal Income Taxation (Aspen Publishing, 2004, 2d ed. 2007; Wolters Kluwer Law & Business, 3d ed. 2011; Wolters Kluwer, 4th ed. 2015, 5th ed. 2018) (with others)
- Taxes and Philanthropy Among the Wealthy (Joel Slemrod ed., 1998) (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))
(with others)
- 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
- Determining an Asset's Tax Basis in the Absence of a Meaningful Transfer Tax Regime, 10 Columbia Journal of Tax Law 49-75 (2018) (with Jay A. Soled)
- Advocating A Carryover Tax Basis Regime, 93 Notre Dame Law Review 109-154 (2017) (with others)
- Unifying Depreciation Recapture, 48 Connecticut Law Review 531-559 (2015) (with Jay A. Soled)
- Ending the Sweetheart Deal Between Big-Time College Sports and the Tax System (2014)
- Rethinking the Penalty for the Failure to File Gift Tax Returns, 141 Tax Notes 757-761 (2013) (with others)
- Estate Tax Relief and the Erosion of Capital Gains Tax Revenues, 133 Tax Notes 733 (2011) (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 (2009) (Shelf Project)
(with Jay A. Soled)
- The Sarkozy Proposal is Worth a Try; and A Reply to Professor McIntyre, 27 News Quarterly 1 (2007) (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 (2005)
- 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 14-16 (Winter 2004)
- Unnecessary Estate Tax Returns: Removing the Residue of the Widow's Tax, 94 Tax Notes 235 (2002) (with Jay Soled)
- Many Unhappy Returns: Estate Tax Returns of Married Decedents, 21 Virginia Tax Review 373 (2002) (with Jay Soled)
- Avoiding Federal Wealth Transfer Taxes, in Rethinking Estate and Gift Taxation (W. Gale, J. Hines, J. Slemrod, eds. (W. Gale, J. Hines, J. Slemrod, eds., 2001)
- Does the Death Tax Deserve the Death Penalty?, 48 Cleveland State Law Review 749 (2000)
- The Durability of Law School Reputation, 48 Journal of Legal Education 568 (1999)
- Race and the Federal Income Tax: Has a Disparate Impact Case been Made?, 76 North Carolina Law Review 1817 (1998)
- Is the Flat Tax Reform or Rip-Off?, 1996 Duke Dialogue
- We Already Have A Flat Tax System, 1996 St. Louis Post-Dispatch 15
- The Impact of Fundamental Tax Reform on Charitable Organizations, in The Economic Effects of Fundamental Tax Reform (Henry J. Aaron & William G. Gale eds., 1996)
- L. Lindsey, 20 Contemporary Sociology 398 (1991) (reviewing Lawrence B. LIndsey, The Growth Experiment: How the New Tax Policy is Transforming the U.S. Economy (1991))
- The Uneasy Case for a Lower Capital Gains Tax: Why Not the Second Best?, 1990 Tax Notes 195
- A Policy Analysis of Fee-Shifting Rules under the Internal Revenue Code, 1986 Duke Law Journal 970 (with Myers)
- The Trouble with Statistical Evidence, 49 Law & Contemporary Problems 221-236 (Summer 1986)
- Foreword: Tax Legislation in the Reagan Era, 48 Law & Contemporary Problems 1-6 (Autumn 1985)
- Income Averaging After Twenty Years: A Failed Experiment in Horizontal Equity, 1984 Duke Law Journal 509
- Book Review, 33 Journal of Legal Education 734-737 (1983) (reviewing Marvin A. Chirelstein, Federal Income Taxation: A Law Student's Guide to the Leading Cases and Concepts (1982))
- The Justice of Economics: An Analysis of Wealth Maximization as a Normative Goal, 83 Columbia Law Review 488 (1983) (reviewing Richard A. Posner, The Economics of Justice (1981))
- Retired Lives Reserves, Implementing Compensation Plans After the Revenue Act of (1980)
- Group-Term Life Insurance: IRS Creates New Solutions, Questions, and Challenges, Journal of Taxation (1979) (with Irving Salem)
- The Validity of Grant-Back Clauses in Patent Licensing Agreements, 42 University of Chicago Law Review 733 (1975)
Newspaper Articles and Commentary
- Ask the Experts, WalletHub (December 01, 2015) (with others)
- Throw Out Skybox Tax Subsidies, New York Times (April 05, 2010, at A19) (with Jay Soled)
- Nader 2004?, Thanks, but..., Op-ed on Ralph Nader, 2003 News & Observer (December 28, 2003, at A28)
- The Late, Great, Now-You-See-It, Now-You-Don't Estate Tax Repeal of 2001, 2001 Duke Law Magazine (January 01, 2001, at 28)
- Bill's Big Breakfast, 1998 National Law Journal (January 01, 1998, at A25)
- What'd He Say I Said?, 1998 National Law Journal (January 01, 1998, at A20)
- Flat Tax, VAT Tax, Anything But That Tax, Duke Law Magazine (January 01, 1996, at 40)
- The Income Tax is Better Than the Alternatives, 1995 Philadelphia Inquirer (January 01, 1995, at A23)
- The Tax Reform Act of 1986: The Impact on Support of Public Goods and Services, Duke Law Magazine (January 01, 1987, at 22)
- Case Law Substitutes for Constitutional Structures in Computing Taxable Income in the United States, Duke Law Magazine (January 01, 1986, at 19)
- Important Changes in Wage-Price Guidelines, 1978 Legal Times (January 01, 1978, at 16) (with Ronald Lewis)
- Wage-Price Program Goes to Compliance State, 1978 Legal Times (January 01, 1978, at 16) (with Ronald Lewis)