David S. Elkins

Publications

• Rules, Standards, and the Value of Certainty in Tax Law
  22 BERKELEY BUS. L.J. 40 (2025) · Berkeley Business Law Journal · 2025
• Embracing Tax Avoidance
  34 U. FLA. J. L. & PUB. POL'Y (2024) · University of Florida Journal of Law & Public Policy · 2024
• Gregory v. Helvering: A Red Herring that Shaped Tax Jurisprudence
  21 BERKELEY BUS. L.J. 171 (2024) · Berkeley Business Law Journal · 2024
• The Right and the Good: Taxing Rights, Value Creation, and the Rhetoric of International Taxation
  24 FLA. TAX REV. (2021) · Florida Tax Review · 2021

• A Critical Reassessment of the Role of Neutrality in International Taxation
  40 NW. J. INT'L L. & BUS. (2019) · Northwestern Journal of International Law & Business · 2019
• The Elusive Definition of Corporate Tax Residence
  62 ST. LOUIS U. L.J. (2017) · Saint Louis University Law Journal · 2017
• The Merits of Tax Competition in a Globalized Economy
  91 IND. L.J. (2016) · Indiana Law Journal · 2016

• Tax Consequences of Shareholders’ Rent-Free Use of Corporate Property
  5 FIU L. REV. 41 (2009) · FIU Law Review · 2009
• Responding to Rawls: Toward a Consistent and Supportable Theory of Distributive Justice
  21 BYU J. PUB. L. 267 (2007) · Brigham Young University Journal of Public Law · 2007
• Taxing Income under Inflationary Conditions: The Israeli Experience
  60 SMU L. REV. 363 (2007) · SMU Law Review · 2007
• The Myth of Realization: Mark-to-Market Taxation of Publicly-Traded Securities
  10 FLA. TAX REV. (2007) · Florida Tax Review · 2007
• Unfinished Symphony: A Comparison of the Tax Treatment of Interest-Free Loans from Corporations to their Shareholders in the United States and Israel
  40 INT'L LAWYER 667 (2006) · The International Lawyer · 2006
• Horizontal Equity as a Principle of Tax Theory
  24 YALE L. & POL'Y REV. 43 (2006) · Yale Law & Policy Review · 2006

• NEC v. Intel: A Guide to Using "Clean Room" Procedures as Evidence, 10 Computer L.J. 453 (1990)
  10 UIC J. MARSHALL J. INFO. TECH. & PRIVACY L. (1990) · UIC John Marshall Journal of Information Technology & Privacy Law · 1990