Joseph M. Dodge

Publications

• Toward Income Tax Accounting Consistency: Eliminating Accrual, Depreciation, and the Existing Tax Treatment of Borrowing
  18 FLA. TAX REV. (2016) · Florida Tax Review · 2016
• The Fair Tax: The Personal Realization Income Tax
  19 FLA. TAX REV. (2016) · Florida Tax Review · 2016
• Some Income Tax Simplification Proposals
  41 FLA. ST. U. L. REV. 71 (2013) · Florida State University Law Review · 2013
• Introduction
  41 FLA. ST. U. L. REV. xi (2013) · Florida State University Law Review · 2013

• Replacing the Estate Tax with a Reimagined Accessions Tax
  60 UC L.J. 997 (2009) · UC Law Journal · 2009
• <i>Murphy</i> and the Sixteenth Amendment in Relation to the Taxation of Non-Excludable Personal Injury Awards
  8 FLA. TAX REV. (2008) · Florida Tax Review · 2008
• Debunking the Basis Myth Under the Income Tax
  81 IND. L.J. (2006) · Indiana Law Journal · 2006
• Comparing a Reformed Estate Tax with an Accessions Tax and an Income-Inclusion System, and Abandoning the Generation-Skipping Tax
  56 SMU L. REV. 551 (2003) · SMU Law Review · 2003
• Accessions to Wealth, Realization of Gross Income, and Dominion and Control: Applying the "Claim of Right Doctrine" to Found Objects, Including Record-Setting Baseballs
  4 FLA. TAX REV. (2001) · Florida Tax Review · 2001

• Lifting the Shroud Obscuring Estate of Hubert: The Logic of the Income and Estate Tax Treatment of Estate Administration Expenses
  3 FLA. TAX REV. (1998) · Florida Tax Review · 1998
• Feminist Perspective on the Qtip Trust and the Unlimited Marital Deduction
  76 N. C. L. REV. 1729 (1998) · North Carolina Law Review · 1998
• Further Thoughts on Realizing Gains and Losses at Death
  47 VAND. L. REV. 1827 (1994) · Vanderbilt Law Review · 1994
• Taxes and Torts
  77 CORNELL L. REV. 1233 (1992) · Cornell Law Review · 1992
• Taxes and Torts
  77 CORNELL L. REV. 143 (1992) · Cornell Law Review · 1992

• Beyond Estate and Gift Tax Reform: Including Gifts and Bequests in Income
  91 HARV. L. REV. 1177 (1978) · Harvard Law Review · 1978
• Generation-Skipping Transfers After the Tax Reform Act of 1976
  125 U. PENN. L. REV. 1265 (1977) · University of Pennsylvania Law Review · 1977