All of Stephen's Publications

On this episode of the Fair Share Podcast, hosts Sree Sreenivasan and Stephen Land sit down with Zorka Millin, co-director of the FACT Coalition, to break down offshore tax havens, corporate loopholes, and why current tax policy only puts a heavier burden on ordinary taxpayers.

Erica Payne, founder and president of Patriotic Millionaires, joins us to discuss how wealthy Americans are advocating for higher taxes, the closing of corporate tax loopholes, raising the wage floor, and rewriting tax policy to combat wealth inequality and strengthen democracy.

The inaugural episode of Fair Share With Sree & Stephen, a podcast exploring taxes, wealth inequality, and the path toward restoring the American dream

Stephen's July 2026 op-ed for the Institute for Policy Studies, with Bob Lord, on why taxing the ultra-wealthy is important for our democracy.

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.

This article explores the problems inherent in classifying debt as bearer or registered under a variety of arrangements for issuance and trading. The article also addresses related issues under the rules restricting the issuance and holding of bearer debt.

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.

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.

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.