Tax Law

You are here

Richard Winchester

Articles, Book Chapters, And Article-Length Works

The Deduction for Passthrough Firms: A Hodgepodge of Ideas, 158 Tax Notes 1517 (2018)

Carried Interest for the Common Man, 142 Tax Notes 1250 (2014), available at https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2419192

Obama's Gift to the Rich: A Permanent Payroll Tax Holiday, 48 Val. U. L. Rev. 83 (2013)

Corporations that Weren't: The Taxation of Firm Profits in Historical Perspective, 19 S. Cal. Interdisc. L.J. 501 (2010)

The Gap in the Employment Tax Gap, 20 Stan. L. & Pol'y Rev. 127 (2009)

Parity Lost: The Price of a Corporate Tax in a Progressive Tax World, 9 Nev. L.J. 130 (2008)

Equity Undermined: The 1918 Check-the-Box Entity Classification Election, Proceedings of the 101st Annual Conf. of the Nat'l Tax Ass'n 65 (2008)

Changing Tradeoffs Confront Employee-Shareholders Who Want to Access Corporate Profits, ABA Section of Taxation Newsquarterly, Vol. 27, No. 4
(Summer 2008) p. 17

Working For Free: It Ought to be Against the (Tax) Law, 76 Miss. L.J. 227 (2006)

Interest Prepayments on Cross-Border Financings, J. Taxation Global Transactions 11 (Winter 2002) (with L.G. Chip Harter)

Download a list of Shorter Work for Professor Winchester

A Tax Theory of the Firm, Critical Tax Conference, Tulane University Law School, New Orleans, LA (April 2, 2016)

Carried Interest for the Common Man, Tax Policy Colloquium, Pepperdine University School of Law, Malibu, CA (February 3, 2014)

Carried Interest for the Common Man, Pepperdine University School of Law Tax Symposium, Pepperdine University School of Law, Malibu, CA (January 17, 2014)

Notes from Tunisia: Life in the Aftermath of the Arab Spring, Catholic University of America Columbus School of Law, Washington, DC (September 28, 2012)

Notes from Tunisia: Life in the Aftermath of the Arab Spring, Thomas Jefferson School of Law, San Diego, CA (September 18, 2012)

The U.S. Tax Aspects of Corporate Finance, The Arab Maghreb Development Financing Institute, Tunis, Tunisia (April 10, 2012)

U.S. Tax Issues in Choosing a Business Form, San Diego French-American Chamber of Commerce. Thomas Jefferson School of Law, Dec. 7, 2011

Obama’s Incomplete Opus: A Progressive Tax Plan That Will Defeat Its Purpose, Pennsylvania State University Dickinson School of Law, State College, Pennsylvania, October 10, 2011

Structural Racism and Federal Tax Policy: A View From the Trenches, Joint Conference of the Western Law Teachers of Color and the Conference of Asian Pacific American Law Faculty, University of Hawaii, William S. Richardson School of Law, Honolulu Hawaii,  December 13, 2010

Obama’s Omission: How a Progressive Tax Plan Will Defeat Its Purpose, National People of Color Legal Scholarship Conference, Seton Hall University School of Law, Newark, NJ, September 11, 2010

All Work, No Pay: The Looming Tax Dodge for the Rich, Law and Society Association Annual Meeting, Chicago, IL, May 2010

All Work, No Pay: The Looming Tax Dodge for the Rich, Southwest/West Junior Faculty Scholarship Conference, Arizona State University Sandra Day O’Connor College of Law, Phoenix, AZ, Mar. 2010

Personal Perspectives on a Career as a Tax Lawyer, University of San Diego Tax Law Society, University of San Diego School of Law, San Diego, California, Mar 4, 2010

Employment Tax Issues for the Employee-Owner of the Closely Held Firm, San Diego Chapter of the Young Tax Lawyers of the California State Bar Taxation Section, University of San Diego School of Law, Nov 17, 2009

The Pursuit of Equity through the Taxation of Firm Profits, National Tax Association Annual Conference, Philadelphia, PA, Nov 20, 2008

Proposals for the Next Administration: Employment Tax Reform, Closing the Tax Gap Conference, Stanford Law School, Nov 8, 2008

Corporations That Aren't: The Early Years of the Income Tax, Law and Society Annual Meeting, Montreal, Canada, May 2008

Parity Lost: The Price of a Corporate Tax in a Progressive Tax World, Southern California Junior Faculty Workshop, Chapman University School of Law, Orange, CA, Mar. 14, 2008

The Original Personal Holding Company Tax: An Overlooked Model for Classifying Business Entities, Mid-Atlantic People of Color Legal Scholarship Conference, University of Maryland School of Law, Baltimore, MD, Jan 26, 2008

Working for Free, Western Law Professors of Color Conference, California Western School of Law, San Diego, CA, Apr. 2006

Moderator, Taking Reparations Seriously, Thomas Jefferson School of Law, San Diego, CA, Mar. 2006

Indefensible Distinctions: Employment Taxes and the Employee-Owned Business, The Mid-Atlantic People of Color Conference, American University, Washington, DC, Jan. 2006

Business Law

  • Business Taxation

Tax Law