Faculty Publications

          Heather M. Field

          Journal Articles

          • A Taxonomy for Tax Loopholes, 55 Hous. L. Rev. ___ (forthcoming 2018). SSRN
          • Offshoring Tax Ethics: The Panama Papers, Seeking Refuge from Tax, & Tax Lawyer Referrals, 62 ST. LOUIS U. L.J. ___ (forthcoming 2018).
          • Aggressive Tax Planning & the Ethical Tax Lawyer, 32 Va. Tax Rev. 261 (2017). SSRN
          • Fostering Ethical Professional Identity in Tax: Using the Traditional Tax Classroom, 8 Colum. J. Tax L. 215 (2017). SSRN
          • Tax Opinions & Probability Theory: Lessons from Donald Trump, 156 Tax Notes 61 (July 3, 2017). FULLTEXT
          • The Real Problem with Carried Intersts, 65 Hastings L.J. 405 (2014). FULLTEXT
          • Binding Choices: Tax Elections & Federal/State Conformity, 32 Va. Tax Rev. 527 (2013). SSRN
          • Throwing the Red Flag: Challenging the NFL's Lessons for American Business, 38 J. Corp. L. 381 (2013). SSRN
          • Experiential Learning in a Lecture Class: Exposing Students to the Skill of Giving Useful Tax Advice, 9 Pitt. Tax Rev. 43 (2012). FULLTEXT SSRN
          • Giving Useful Tax Planning Advice, 134 Tax Notes 1299 (Mar. 5, 2012). SSRN CATALOG
          • The Return-Reducing Ripple Effects of the "Carried Interest" Tax Proposals, 13 Fla. Tax Rev. 1 (2012). FULLTEXT SSRN
          • Tax Elections & Private Bargaining, 31 Va. Tax Rev. 1 (2011). FULLTEXT SSRN
          • Choosing Tax: Explicit Elections as an Element of Design in the Federal Income Tax System, 47 Harv. J. on Legis. 21 (2010). FULLTEXT SSRN
          • Taxpayer Choice in Legal Transitions, 29 Va. Tax Rev. 505 (2010). FULLTEXT SSRN
          • Checking In on "Check-the-Box", 42 Loy. L.A. L. Rev. 451 (2009). FULLTEXT SSRN
          • Fiction, Form, and Substance in Subchapter K: Taxing Partnership Mergers, Divisions, and Incorporations, 44 San Diego L. Rev. 259 (2007). FULLTEXT SSRN
          • Increasing Access to Emergency Contraceptive Pills Through State Law Enabled Dependent Pharmacist Prescribers, 11 UCLA Women's L.J. 141 (2000). FULLTEXT