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AJAY MEHROTRA
2025
Articles
- The Intellectual Origins of the Modern International Tax Regime: Edwin R. A. Seligman, Economic Allegiance, and the League of Nations’ 1923 Report, 5 Journal of Law & Political Economy 995 (2025).
2024
Articles
- Review of Andrew Koppelman, Burning Down the House: How Libertarian Philosophy Was Corrupted by Delusion and Greed (St. Martin’s Press, 2022), 4 Journal of Political Economy 879 (2024).
Op-Eds/Blog Posts/Popular Press
- The Tariff History Donald Trump Is Overlooking, Time (Oct. 29, 2024).
2023
Articles
- The Surprising Surrey: Stanley S. Surrey as Educator, Mentor, and Institution Builder, 86 Law & Contemporary Problems 37 (2023).
- Foreword: The Legacy of Stanley S. Surrey, 86 Law and Contemporary Problems i (2023) (Co-authored by: Lawrence Zelenak).
2022
Books
- A Half-century with the Internal Revenue Code: The Memoirs of Stanley S. Surrey, co-edited by Lawrence A. Zelenak & Ajay K. Mehrotra, edited by Lawrence A. Zelenak & Ajay K. Mehrotra (2022).
Articles
- Experts, Democracy, and the Historical Irony of U.S. Tax Policy: Thomas S. Adams and the Beginnings of the Value-Added Tax, 5 Modern American History 239 (2022).
- The Missing U.S. VAT: Economic Inequality, American Fiscal Exceptionalism, and the Historical U.S. Resistance to National Consumption Taxes, 117 Northwestern University Law Review 151 (2022).
Op-Eds/Blog Posts/Popular Press
- Continuity and Change from Novak’s People’s Welfare to New Democracy, The Docket (2022).
- Windfall Profit Taxes Have Benefits. But the Devil Is in the Details., Washington Post (Oct. 24, 2022).
2021
Articles
- Sociolegal Research, the Law Student Survey of Student Engagement, and Studying Diversity in Judicial Clerkships, 69 Journal of Legal Education 530 (2021) (Co-authored by: Shih-Chun Steven Chien & Xiangnong Wang).
Contributions to Books
- From the Periphery to the Center and Back? A Brief History of Midwest Legal Realism, in Research Handbook on Modern Legal Realism (Shauhin Talesh, Elizabeth Mertz & Heinz Klug eds. 2021) (Co-authored by: Paul Baumgardner).
2020
Contributions to Books
- Corporate Taxation and the Regulation of Early Twentieth-Century American Business, in The Corporation and American Democracy (Naomi Lamoreaux and William Novak eds. 2017) (Co-authored by: Steven A. Bank).
2019
Articles
- The Promise and Limits of Fundamental Tax Reform: Contrasting the 1986 Tax Reform Act with the 2017 Tax Cuts and Jobs Act, 53 Uc Davis Law Review Online 93-119 (2019) (Co-authored by: Dominic Bayer).
- Book Review: Fraud: An American History from Barnum to Madoff. By Edward J. Balleisen. Princeton: Princeton University Press, 2018, 53 Law & Society Review 920 (2019).
- “Life in All Its Fullness”: Cardozo, Fellows, and the Critical Context of Welch v. Helvering, 16 Pittsburgh Tax Review 151 (2019).
2018
Articles
- Who Speaks for Tax Equity and Tax Fairness?’ The Emergence of the Organized Tax Bar and the Dilemmas of Professional Responsibility, 81 Law & Contemporary Problems 203 (2018) (Co-authored by: Joseph J. Thorndike).
- Why Atlas Hasn’t Shrugged, 21 Florida Tax Review 655 (2018) reviewing KENNETH SCHEVE & DAVID STASAVAGE, TAXING THE RICH: A HISTORY OF FISCAL FAIRNESS IN THE UNITED STATES AND EUROPE (2016).
Contributions to Books
- The Myth of the “Overtaxed” American and the VAT That Never Was, in Modern American History 1 (2018).
- Fiscal Forearms: Taxation as the Lifeblood of the Modern Liberal State, in The Many Hands of The State: Theorizing The Complexities of Political Authority and Social Control (Kimberly Morgan & Ann Orloff eds. 2017).
Op-Eds/Blog Posts/Popular Press
- When Higher Taxes Brought Americans Together Instead of Dividing Them, Washington Post (Nov. 27, 2018).
2016
Articles
- From Contested Concept to Cornerstone of Administrative Practice: Social Learning and the Early History of U.S. Tax Withholding, 7 Columbia Journal of Tax Law 144-68 (2016).
- The Curious Beginnings of the Capital Gains Tax Preference, 84 Fordham Law Review 2517-36 (2016) (Co-authored by: Julia C. Ott).
- A Bridge Between: Law and the New Intellectual Histories of Capitalism, 64 Buffalo Law Review 1-23 (2016) (symposium on “Opportunities for Law’s Intellectual History).
2014
Articles
- Charles A. Beard and the Columbia School of Political Economy: Revisiting the Intellectual Roots of the Beardian Thesis, 2 Constitutional Commentary 475-512 (2014).
2013
Books
- Making the Modern American Fiscal State: Law, Politics, and The Rise of Progressive Taxation, 1877-1929 (New York: Cambridge University Press 2013) 2014 Society for U.S. Intellectual History Annual Book Award.
2011
Articles
- From Programmatic Reform to Social Science Research: The National Tax Association and the Promise and Perils of Disciplinary Encounters, 45:3 Law & Society Review 593-630 (2011) (Co-authored by: J. Thorndike).
2010
Articles
- Lawyers, Guns & Public Monies: The U.S. Treasury, World War One, and the Administration of the Modern Fiscal State, 28:1 Law & History Review 173-225 (February 2010).
2009
Books
- The New Fiscal Sociology: Taxation in Comparative and Historical Perspective , coedited with Isaac William Martin and Monica Prasa (New York: Cambridge University Press 2009).