Edward A. Zelinsky

Publications

• Defending U.S. Citizenship-Based Taxation in Theory and in Practice: An Essay on Fiscal Citizenship in a FATCA World
  46 CARDOZO L. REV. 2361 (2025) · Cardozo Law Review · 2025
• Executive Order 14330: A Solution in Search of a Problem
  2025 CARDOZO L. REV. DE NOVO 137 (2025) · Cardozo Law Review de•novo · 2025
• Taxing Interstate Remote Workers After <i>New Hampshire v. Massachusetts</i>: The Current Status of the Debate
  25 FLA. TAX REV. (2023) · Florida Tax Review · 2023
• Is Bitcoin Prudent? Is Art Diversified? Offering Alternative Investments to 401(k) Participants
  Connecticut Law Review · 2022
• Defining Who Is an Employee After A.B.5: Trading Uniformity and Simplicity for Expanded Coverage
  70 CATH. U. L. REV. 1 (2021) · Catholic University Law Review · 2021

• The Political Process Argument for Overruling Quill
  82 BROOK. L. REV. 1177 (2017) · Brooklyn Law Review · 2017
• ERISA Preemption After <i>Gobeille v. Liberty Mutual</i>: Completing the Retrenchment of <i>Shaw</i>
  34 HOFSTRA LAB. & EMP. L.J. (2017) · Hofstra Labor & Employment Law Journal · 2017
• Defining Residence for Income Tax Purposes: Domicile as Gap-Filler, Citizenship as Proxy and Gap-Filler
  38 MICH. J. INT'L L. 271 (2017) · Michigan Journal of International Law · 2017
• The Continuing Battle Over Economically Targeted Investments: An Analysis of the Department of Labor's Interpretative Bulletin 2015-01
  2016 CARDOZO L. REV. DE NOVO 197 (2016) · Cardozo Law Review De-Novo · 2016
• The Enigma of Wynne
  7 WM. & MARY BUS. L. REV. 797 (2016) · William & Mary Business Law Review · 2016
• Hillenmeyer, "Convenience of the Employer," and the Taxation of Nonresidents' Incomes
  64 CLEV. ST. L. REV. 303 (2016) · Cleveland State Law Review · 2016
• Why the Buffett-Gates Pledge Requires Limitation of the Estate Tax Charitable Deduction
  16 FLA. TAX REV. (2014) · Florida Tax Review · 2014
• Apportioning State Personal Income Taxes to Eliminate the Double Taxation of Dual Residents: Thoughts Provoked by the Proposed Minnesota Snowbird Tax
  15 FLA. TAX REV. (2014) · Florida Tax Review · 2014
• Why Wynne Worries Me
  67 VAND. L. REV. EN BANC (2014) · Vanderbilt Law Review En Banc · 2014
• Why Wynne Worries Me
  67 VAND. L. REV. 207 (2014) · Vanderbilt Law Review · 2014
• California Dreaming: The California Secure Choice Retirement Savings Trust Act
  Connecticut Insurance Law Journal · 2014
• Do Religious Tax Exemptions Entangle in Violation of the Establishment Clause? The Constitutionality of the Parsonage Allowance Exclusion and the Religious Exemptions of the Individual Health Care Mandate and the FICA and Self-Employment Taxes
  33 CARDOZO L. REV. 1633 (2012) · Cardozo Law Review · 2012
• Putting State Courts in the Constitutional Driver's Seat: State Taxpayer Standing after Cuno and Winn
  40 UC L. CONST. Q. (2012) · UC Law Constitutional Quarterly · 2012

• The Paternalistic Ideology of ERISA and Unforgiving Courts: Restoring Balance Through a Grand Bargain
  26 HOFSTRA LAB. & EMP. L.J. (2009) · Hofstra Labor & Employment Law Journal · 2009
• Tax Incentives for Economic Development: Personal (and Pessimistic) Reflections
  58 CASE W. RES. L. REV. 1145 (2008) · Case Western Reserve Law Review · 2008
• The New Massachusetts Health Law: Preemption and Experimentation
  49 WM. & MARY L. REV. 229 (2007) · William & Mary Law Review · 2007
• Maryland's "Wal-Mart" Act: Policy and Preemption
  28 CARDOZO L. REV. 847 (2006) · Cardozo Law Review · 2006
• Deregulating Marriage: The Pro-Marriage Case for Abolishing Civil Marriage
  27 CARDOZO L. REV. 1161 (2006) · Cardozo Law Review · 2006
• The Defined Contribution Paradigm
  114 YALE L.J. 451 (2004) · Yale Law Journal · 2004
• Against a Federal Patients' Bill of Rights
  21 YALE L. & POL'Y REV. 443 (2003) · Yale Law & Policy Review · 2003
• The Once and Future Property Tax: A Dialogue with My Younger Self
  23 CARDOZO L. REV. 2199 (2002) · Cardozo Law Review · 2002
• Is Cross-Testing a Mistake? Cash Balance Plans, New Comparability Formulas, and the Incoherence of the Nondiscrimination Norm
  49 BUFF. L. REV. 575 (2001) · Buffalo Law Review · 2001
• Cross-Testing, Nondiscrimination, and New Comparability: A Rejoinder to Mr. Orszag and Professor Stein
  49 BUFF. L. REV. 675 (2001) · Buffalo Law Review · 2001

• <i>Travelers</i>, Reasoned Textualism, and the New Jurisprudence of ERISA Preemption
  21 CARDOZO L. REV. 807 (1999) · Cardozo Law Review · 1999
• Text, Purpose, Capacity and <i>Albertson's</i>: A Response to Professor Geier
  2 FLA. TAX REV. (1999) · Florida Tax Review · 1999
• For Realization: Income Taxation, Sectoral Accretionism, and the Virtue of Attainable Virtues
  19 CARDOZO L. REV. 861 (1997) · Cardozo Law Review · 1997
• ETI, Phone the Department of Labor: Economically Targeted Investments, IB 94-1 and the Reincarnation of Industrial Policy
  16 BERKELEY J. EMP. & LAB. L. 333 (1995) · Berkeley Journal of Employment & Labor Law · 1995
• Unfunded Mandates, Hidden Taxation, and the Tenth Amendment: On Public Choice, Public Interest, and Public Services
  46 VAND. L. REV. 1355 (1993) · Vanderbilt Law Review · 1993
• James Madison and Public Choice at Gucci Gulch: A Procedural Defense of Tax Expenditures and Tax Institutions
  102 YALE L.J. 1165 (1993) · Yale Law Journal · 1993
• Greenmail, Golden Parachutes and the Internal Revenue Code: A Tax Policy Critique of Sections 280G, 4999 and 5881
  35 VILL. L. REV. 131 (1990) · Villanova Law Review (1956 - ) · 1990

• The Tax Treatment of Qualified Plans: A Classic Defense of the Status Quo
  66 N. C. L. REV. 315 (1988) · North Carolina Law Review · 1988
• The Tax Reform Act of 1986: A Response to Professor Yorio and His Vision of the Future of the Internal Revenue Code
  55 FORDHAM L. REV. 885 (1987) · Fordham Law Review · 1987
• The Dilemma of the Local Social Investment: An Essay on Socially Responsible Investing
  6 CARDOZO L. REV. 111 (1984) · Cardozo Law Review · 1984
• The Estate and Gift Tax Changes of 1981: A Brief Essay on Historical Perspective
  60 N. C. L. REV. 821 (1982) · North Carolina Law Review · 1982