Darien Shanske

Publications

• Money Moves: Taxing the Wealthy at the State Level
  113 CAL. L. REV. 635 (2025) · California Law Review · 2025
• A Proportionality Analysis Should Govern Home Rule Disputes
  44 CARDOZO L. REV. 1843 (2023) · Cardozo Law Review · 2023
• Solving the Valuation Challenge: The ULTRA Method for Taxing Extreme Wealth
  72 DUKE L.J. 1257 (2023) · Duke Law Journal · 2023
• The Surprisingly Strong Case for Local Income Taxes in the Era of Increased Remote Work
  74 UC L.J. 823 (2023) · UC Law Journal · 2023
• State Digital Services Taxes: A Good and Permissible Idea (Despite What You Might Have Heard)
  98 NOTRE DAME L. REV. 741 (2022) · Notre Dame Law Review · 2022
• Weathering State and Local Budget Storms: Fiscal Federalism with an Uncooperative Congress
  55 U. MICH. J. L. REFORM 309 (2022) · University of Michigan Journal of Law Reform · 2022
• Agglomeration and State Personal Income Taxes: Time to Apportion (With Critical Commentary on New Hampshire’s Complaint Against Massachusetts)
  48 FORDHAM URB. L.J. 949 (2021) · Fordham Urban Law Journal · 2021
• Auctioning the Upzone
  70 CASE W. RES. L. REV. 513 (2020) · Case Western Reserve Law Review · 2020

• Expanding State Fiscal Capacity, Part I: Combining an Entity-Level Consumption Tax, Improved Sales Factor Apportionment, and a Tax on a Federal Windfall (the QBI Deduction)
  22 FLA. TAX REV. (2019) · Florida Tax Review · 2019
• Taxing E-Commerce in the Post-Wayfair World
  58 WASH. U. J. L. & POL'Y 071 (2019) · Washington University Journal of Law & Policy · 2019
• Municipal Finance and Asymmetric Risk
  4 BELMONT L. REV. (2017) · Belmont Law Review · 2017
• Tax Cannibalization and Fiscal Federalism in the United States
  111 NW. U. L. REV. 295 (2017) · Northwestern University Law Review · 2017
• Local Government Finance as Integrated System: The Uneasy Case for Using Special Districts in Real Estate Finance (A Response to Odinet’s <em>Super-Liens to the Rescue? A Case Against Special Districts in Real Estate Finance)</em>
  72 WASH. & LEE L. REV. ONLINE 191 (2015) · Washington and Lee Law Review Online · 2015
• Engquist and the Erosion of the Equal Protection Clause: An Attempt to Stop the Creep of Irrational Dicta
  61 UC L.J. 969 (2010) · UC Law Journal · 2010
• What Would the Delegates Talk About - A Rough Agenda for a Constitutional Convention
  37 UC L. CONST. Q. 641 (2010) · UC Law Constitutional Quarterly · 2010
• Above All Else Stop Digging: Local Government Law as a (Partial) Cause of (and Solution to) the Current Housing Crisis
  43 U. MICH. J. L. REFORM 663 (2010) · University of Michigan Journal of Law Reform · 2010