Faculty Bibliographies

Manoj Viswanathan

Journal Articles

• Implementing a (Modern) Progressive Consumption Tax, ___ Va. Tax Rev. ___ (forthcoming 2022). SSRN
• Practical Considerations in Starting and Operating an Academic Low-Income Taxpayer Clinic, ___ Tax Law. ___ (forthcoming 2022) (with Amy Spivey). SSRN
• Retheorizing Progressive Taxation, ___ Tax L. Rev. ___ (forthcoming 2021). SSRN
• An Updated Analysis of Corporate Behavior and the Tax Cuts and Jobs Act, U. Chi. L. Rev. Online (2020) (with Nicholas H. Cohen). FULLTEXT
• Corporate Behavior and the Tax Cuts and Jobs Act, U. Chi. L. Rev. Online (Apr. 2020) (with Nicholas H. Cohen). URL
• Lower-Income Tax Planning, 2020 U. Ill. L. Rev. 195 (2020). SSRN URL
• The Qualified Small Business Stock Exclusion: How Startup Shareholders Get $10 Million (or more) Tax-Free, 120 Colum. L. Rev. F. 29 (2020). FULLTEXT SSRN
• The Unintended Consequences of California’s Proposition 15, 98 St. Tax Notes 461 (November 2, 2020).
• Hyperlocal Responses to the SALT Deduction Limitation, 71 Stan. L. Rev. Online 294 (2019). FULLTEXT SSRN
• The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the New Legislation, 103 Minn. L. Rev. 1439 (2019) (with Reuven Avi -Yonah, Lily Batchelder, J. Clifton Fleming, David Gamage, Ari Glogower, Daniel Hemel, David Kamin, Mitchell Kane, Rebecca Kysar, David Miller, Darien Shanske, & Daniel Shaviro). FULLTEXT SSRN
• Caveat IRS: Problems with Abandoning the Full Deduction Rule, 88 St. Tax Notes 547 (2018) (with David Gamage, et al.). FULLTEXT
• State Responses to Federal Tax Reform: Charitable Tax Credits, 87 St. Tax Notes 433 (2018) (with David Gamage, et al.). FULLTEXT
• From Business Tax Theory to Practice, 24 Clinical L. Rev. 27 (2017) (with Alina S. Ball). FULLTEXT SSRN
• Tax Compliance in a Decentralizing Economy, 34 Ga. St. U. L. Rev. 283 (2017). FULLTEXT SSRN URL
• The Hidden Costs of Cliff Effects in the Internal Revenue Code and Proposals for Change, 164 U. Pa. L. Rev. 931 (2016). FULLTEXT SSRN
• Effective Client Selection in Transactional Clinics, 16 Tenn. J. Bus. L. 389 (2015). FULLTEXT
• Form 1023-EZ and the Streamlined Process for the Federal Income Tax Exemption: Is the IRS Slashing Red Tape or Opening Pandora's Box, 163 U. Pa. L. Rev. Online 89 (2014). FULLTEXT
• Sunset Provisions in the Tax Code: A Critical Evaluation and Prescriptions for the Future, 82 N.Y.U. L. Rev. 656 (2007). FULLTEXT

Chapters In Books

• Tax Compliance and the Sharing Economy, in The Cambridge Handbook of the Law of the Sharing Economy 357 (Nestor M. Davidson, Michèle Finck & John J. Infranca, eds., Cambridge Univ. Press 2018). URL

Other Publications

• Federal Income Tax Treatment of Charitable Contributions Entitling Donor to a State Tax Credit (2018) (with Joseph Bankman, David Gamage, Jacob Goldin, Daniel Jacob Hemel, Darien Shanske, Kirk J. Stark, & Dennis J. Ventry). URL
• Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair. (2017) (with Daniel Jacob Hemel, et al.). URL
• How SALT Deduction Repeal Promotes State Capture of Federal Charitable Contributions, The Surly Subgroup (2017). URL