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All of Stephen's Publications
The full collection of Stephen's op-eds, podcast episodes, tax scholarship and any news and announcements.
LA Times Op-Ed: Why Billionaires Shouldn't Fuss Over the Wealth Tax
Stephen's May 2026 op-ed for the Los Angeles Times on California's proposed wealth tax, and why billionaires should pay their fair share.
Stephen Land
May 22
Revaluations Revisited: Partnership Allocations and the Demise of the Ceiling Rule | The Tax Lawyer
The first version of this article was published in The Tax Lawyer under the title “Partnership Revaluations.”
Stephen Land
Jan 3, 2001
Strange Loops and Tangled Hierarchies | Tax Law Review
This was one of the first occasions for the use of the “Pac-Man” defense, where the target launches a counterattack by buying shares of its purported acquirer.
Stephen Land
Oct 19, 1993
Contingent Payments and the Time Value of Money | The Tax Lawyer
Even when tax rates are stable, there is an economic benefit to deferring payment of tax, which is worth as much as a complete exemption of the return on the tax deferred.
Stephen Land
Jan 3, 1987
Unallocated Premium in Corporate Acquisitions Under the ALI Subchapter C Proposals | The Tax Lawyer
This paper was first written in 1979 while I was still in law school, for a seminar on Corporate Tax Policy taught by Prof. Bernard Wolfman.
Stephen Land
Jan 2, 1981
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