J. Clifton Fleming Jr

Publications

• Defending Worldwide Taxation With A Shareholder-Based Definition Of Corporate Residence
  2016 BYU L. REV. 1681 (2016) · BYU Law Review · 2016
• Designing a 21st Century Corporate Tax—An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base
  17 FLA. TAX REV. (2015) · Florida Tax Review · 2015
• Getting Serious About Cross-Border Earnings Stripping: Establishing and Analytical Frame Work
  93 N. C. L. REV. 673 (2015) · North Carolina Law Review · 2015
• Formulary Appointment in the U.S. International Income Tax System: Putting Lipstick on a Pig?
  36 MICH. J. INT'L L. (2014) · Michigan Journal of International Law · 2014
• Designing a U.S. Exemption System for Foreign Income When the Treasury is Empty
  13 FLA. TAX REV. (2013) · Florida Tax Review · 2013
• Carl Hawkins: The Indispensable Player
  2010 BYU L. REV. 799 (2010) · BYU Law Review · 2010

• Worse Than Exemption
  59 EMORY L.J. 79 (2009) · Emory Law Journal · 2009
• Replacing the Federal Income Tax with a Postpaid Consumption Tax: Preliminary Thoughts regarding a Government Matching Program for Wealthy Investors and a New Tax Policy Lens
  59 SMU L. REV. 617 (2006) · SMU Law Review · 2006
• Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income
  5 FLA. TAX REV. (2002) · Florida Tax Review · 2002
• Electronic Commerce and the State and Federal Tax Bases
  2000 BYU L. REV. 1 (2000) · BYU Law Review · 2000

• Scoping Out the Uncertain Simplification (Complication?) Effects of VATs, BATs and Consumed Income Taxes
  2 FLA. TAX REV. (1999) · Florida Tax Review · 1999
• The Deceptively Disparate Treament of Business and Investment Interest Expense Under a Cash-Flow Consumption Tax and a Schanz-Haig-Simons Income Tax
  3 FLA. TAX REV. (1998) · Florida Tax Review · 1998

• Reflections on Section 382: Searching for a Rationale
  1979 BYU L. REV. 213 (1979) · BYU Law Review · 1979
• Klein: Policy Analysis of the Federal Income Tax
  1976 BYU L. REV. 1038 (1976) · BYU Law Review · 1976
• Stephens, Maxfield, and Lind: Federal Estate and Gift Taxation (3d ed.)
  1975 BYU L. REV. 321 (1975) · BYU Law Review · 1975
• Disposing of a Pre-Existing H.R. 10 Plan in Connection with a Post-ERISA Business Incorporation
  1975 UTAH L. REV. (1975) · Utah Law Review · 1975

• Comment
  21 VAND. L. REV. 891 (1968) · Vanderbilt Law Review · 1968
• Book Reviews: Blum & Kalven: Public Law Perspectives on a Private Law Problem — Auto Compensation Plans
  1966 UTAH L. REV. (1966) · Utah Law Review · 1966

• Nature of Negligence
  3 UTAH L. REV. (1953) · Utah Law Review · 1953