Leandra Lederman

Publications

• Avoiding Scandals through Tax Rulings Transparency
  50 FLA. ST. U. L. REV. 219 (2023) · Florida State University Law Review · 2023
• Valuation as a Challenge for Tax Administration
  96 NOTRE DAME L. REV. 1495 (2021) · Notre Dame Law Review · 2021
• Information Matters in Tax Enforcement
  2020 BYU L. REV. 145 (2020) · BYU Law Review · 2020

• Does Enforcement Reduce Voluntary Tax Compliance?
  2018 BYU L. REV. 623 (2018) · BYU Law Review · 2018
• King v. Burwell: What Does It Portend for Chevron’s Domain?
  2015 PEPP. L. REV. 72 (2015) · Pepperdine Law Review · 2015
• (Un)Appealing Deference to the Tax Court
  63 DUKE L.J. 1835 (2014) · Duke Law Journal · 2014
• Restructuring the U.S. Tax Court: A Reply to Stephanie Hoffer and Christopher Walker's the Death of Tax Court Exceptionalism
  99 MINN. L. REV. HEADNOTES 1 (2014) · Minnesota Law Review Headnotes · 2014
• Enforcement as Substance in Tax Compliance
  70 WASH. & LEE L. REV. 1679 (2013) · Washington and Lee Law Review · 2013
• The Use of Voluntary Disclosure Initiatives in the Battle Against Offshore Tax Evasion
  57 VILL. L. REV. 499 (2012) · Villanova Law Review (1956 - ) · 2012
• A Tisket, a Tasket: Basketing and Corporate Tax Shelters
  88 WASH. U. L. REV. 557 (2011) · Washington University Law Review · 2011
• Reducing Information Gaps to Reduce the Tax Gap: When is Information Reporting Warranted?
  78 FORDHAM L. REV. 1733 (2010) · Fordham Law Review · 2010
• Statutory Speed Bumps
  60 STAN. L. REV. (2010) · Stanford Law Review · 2010

• Tax Appeal: A Proposal to Make the United States Tax Court More Judicial
  85 WASH. U. L. REV. 1195 (2008) · Washington University Law Review · 2008
• Addressing Imperfections in the Tax System: Procedural or Substantive Reform?
  103 MICH. L. REV. 1423 (2005) · Michigan Law Review · 2005
• Equity and the Article I Court: Is the Tax Court’s Exercise of Equitable Powers Constitutional?
  5 FLA. TAX REV. (2002) · Florida Tax Review · 2002

• Which Cases Go to Trial: An Empirical Study of Predictors of Failure to Settle ?
  49 CASE W. RES. L. REV. 315 (1999) · Case Western Reserve Law Review · 1999
• Precedent Lost: Why Encourage Settlement, and Why Permit Non-Party Involvement in Settlements
  75 NOTRE DAME L. REV. 221 (1999) · Notre Dame Law Review · 1999