Michael J. Graetz

Publications

• The Future of the New International Tax Regime
  24 FORDHAM J. CORP. & FIN. L. First Page (2018) · Fordham Journal of Corporate & Financial Law · 2018
• Income Tax Discrimination: Still Stuck in the Labyrinth of Impossibility
  121 YALE L.J. 1118 (2012) · Yale Law Journal · 2012

• In Memory of Boris I. Bittker, 1916-2005
  115 YALE L.J. 736 (2006) · Yale Law Journal · 2006
• Walker v. United States, 69 Fed. Cl. 222, (Fed. Cl. 2005)
  9 WATER L. REV. 634 (2006) · Water Law Review · 2006
• Taxes that Work: A Simple American Plan
  58 FLA. L. REV. 1043 (2006) · Florida Law Review · 2006
• Boris I. Bittker
  115 YALE L.J. 739 (2006) · Yale Law Journal · 2006
• Income Tax Discrimination and the Political and Economic Integration of Europe
  115 YALE L.J. 1186 (2006) · Yale Law Journal · 2006
• Cent. Delta Water Agency v. State Water Res. Control Bd., 124 Cal. App. 4th 245 (2004)
  8 WATER L. REV. 666 (2005) · Water Law Review · 2005
• Ace Equip. Sales, Inc. v. Buccino, 869 A.2d 626 (Conn. 2005)
  9 WATER L. REV. 243 (2005) · Water Law Review · 2005
• Fairhurst v. Hagener, 422 F.3d 1146 (9th Cir. 2005)
  9 WATER L. REV. 196 (2005) · Water Law Review · 2005
• Knott v. Fed. Energy Regulatory Comm'n, 386 F.3d 368 (1st Cir. 2004)
  8 WATER L. REV. 625 (2005) · Water Law Review · 2005
• Gillette v. Peterson, 2004 Minn. App. LEXIS 614 (Minn. Ct. App. June 1, 2004)
  8 WATER L. REV. 300 (2004) · Water Law Review · 2004
• Pa. Mun. Auths. Ass'n v. Horinko, 292 F. Supp. 2d 95 (D. D.C. 2003)
  8 WATER L. REV. 247 (2004) · Water Law Review · 2004
• 100 Million Unnecessary Returns: A Fresh Start for the U.S. Tax System
  112 YALE L.J. 261 (2002) · Yale Law Journal · 2002
• Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies
  26 BROOK. J. INT'L L. (2001) · Brooklyn Journal of International Law · 2001

• The “Original Intent” of U.S. International Taxation
  46 DUKE L.J. 1021 (1997) · Duke Law Journal · 1997
• International Aspects of Fundamental Tax Restructuring: Practice or Principle?
  51 U. MIAMI L. REV. 1093 (1997) · University of Miami Law Review · 1997
• Ethics, Institutional Complexity and Health Care Reform: The Struggle for Normative Balance
  10 J. CONTEMP. HEALTH L. & POL'Y 93 (1994) · Journal of Contemporary Health Law & Policy (1985-2015) · 1994

• Retirement Security and Tax Policies: A Reply
  137 U. PENN. L. REV. 1239 (1989) · University of Pennsylvania Law Review · 1989
• The Truth About Tax Reform
  40 FLA. L. REV. 617 (1988) · Florida Law Review · 1988
• Troubled Marriage of Retirement Security and Tax Policies
  135 U. PENN. L. REV. 851 (1987) · University of Pennsylvania Law Review · 1987
• Tax Reform 1985: The Quest for a Fairer, More Efficient and Simpler Income Tax
  3 YALE L. & POL'Y REV. 5 (1985) · Yale Law & Policy Review · 1985
• To Praise the Estate Tax, Not To Bury It
  93 YALE L.J. 259 (1983) · Yale Law Journal · 1983
• Monrad Paulsen and the Idea of a University Law School
  67 VA. L. REV. 445 (1981) · Virginia Law Review · 1981

• Implementing a Progressive Consumption Tax
  92 HARV. L. REV. 1575 (1979) · Harvard Law Review · 1979
• Legal Transitions: The Case of Retroactivity In Income Tax Revision
  126 U. PENN. L. REV. 47 (1977) · University of Pennsylvania Law Review · 1977
• Assessing the Distributional Effects of Income Tax Revision: Some Lessons from Incidence Analysis
  4 J. LEGAL STUD. (1975) · Journal of Legal Studies · 1975
• Taxation of Unrealized Gains at Death. An Evaluation of the Current Proposals
  59 VA. L. REV. 830 (1973) · Virginia Law Review · 1973
• Reflections on the Tax Legislative Process: Prelude to Reform
  58 VA. L. REV. 1389 (1972) · Virginia Law Review · 1972