Emily L. Cauble

Publications

• Taxing Composite Transactions
  77 SMU L. REV. 349 (2024) · SMU Law Review · 2024
• Phantom Tax Loopholes
  27 FLA. TAX REV. (2024) · Florida Tax Review · 2024
• Questions the IRS Will Not Answer
  97 IND. L.J. (2022) · Indiana Law Journal · 2022
• Unsophisticated Taxpayers, Rules Versus Standards, and Form Versus Substance
  52 LOY. U. CHI. L.J. 329 (2021) · Loyola University Chicago Law Journal · 2021
• Partnership Tax Provisions of the TCJA as Illustrations of Planning Simplification Versus Compliance Simplification Trade-Offs
  48 PEPP. L. REV. 1085 (2021) · Pepperdine Law Review · 2021

• Superficial Proxies for Simplicity in Tax Law
  53 U. RICH. L. REV. 329 (2019) · University of Richmond Law Review · 2019
• Taxing Selling Partners
  94 WASH. L. REV. 1 (2019) · Washington Law Review · 2019
• Accessible Reliable Tax Advice
  51 U. MICH. J. L. REFORM 589 (2018) · University of Michigan Journal of Law Reform · 2018
• Tax Law’s Loss Obsession
  2018 UTAH L. REV. (2018) · Utah Law Review · 2018
• Exploiting Regulatory Inconsistencies
  74 WASH. & LEE L. REV. 1895 (2017) · Washington and Lee Law Review · 2017
• Safe Harbors in Tax Law
  Connecticut Law Review · 2015
• The Problem of Abusive Related-Partner Allocations
  16 FLA. TAX REV. (2014) · Florida Tax Review · 2014
• Tax Elections: How to Live With Them if We Can't Live Without Them
  53 SANTA CLARA L. REV. 421 (2013) · Santa Clara Law Review · 2013
• Was Blackstone's Initial Public Offering Too Good to Be True?: A Case Study in Closing Loopholes in the Partnership Tax Allocation Rules
  14 FLA. TAX REV. (2013) · Florida Tax Review · 2013
• Rethinking the Timing of Tax Decisions: Does a Taxpayer Ever Deserve a Second Chance?
  61 CATH. U. L. REV. 1013 (2012) · Catholic University Law Review · 2012
• Itemized Deductions in a High Standard Deduction World
  59 STAN. L. REV. 23 (2010) · Stanford Law Review · 2010