Search Faculty Publications
CHARLOTTE CRANE
2024
Op-Eds/Blog Posts/Popular Press
- Disclosing Tax Data: Maybe the Rich Are Different (Reviewing Alex Zhang, Fiscal Citizenship and Taxpayer Privacy, 125 COLUM. L. REV. __ (2025), JOTWELL (Nov. 8, 2024).
2023
Articles
- Stanley Surrey, the American Law Institute Income Tax Project, and the Normative Structure of the Income Tax, 86 Law & Contemporary Problems 137 (2023).
2022
Op-Eds/Blog Posts/Popular Press
- What Do We Know About the US Corporate Income Tax?, JOTWELL (Nov. 24, 2022) (reviewing JANE GRAVELLE, CRS, CORPORATE TAX REFORM: ISSUES FOR CONGRESS, RL34229 (2021)).
2020
Articles
- Double or Nothing: Sorting Out the Consequences of PPP Loans, Tax Notes Federal 1705, Tax Notes State 1229 (June 8, 2020).
2016
Articles
- Rethinking Integration: Some Preliminary Thoughts on Design, 94 Taxes 174 (2016).
2015
Articles
- Reviewing Roman Huret, AMERICAN TAX RESISTER (2014), 33 Law and History Review 482 (2015).
2014
Articles
- Foreword: 100 Years Under the Income Tax, 108 Northwestern University Law Review 767-771 (2014).
- Maintaining Class Actions in Tax Cases: Why Have Federal Litigants Been So Much Less Successful?, 11 Pittsburgh Tax Review 179-199 (2014).
2012
Books
- Corporate Taxation (LexisNexis 2012) (Co-authored by: Linda McKissack Beale).
2010
Articles
- Pollock, Macomber, and the Role of the Federal Courts in the Development of the Income Tax in the United Stat, 73 Law and Contemporary Problems 1-23 (2010).
2008
Articles
- Loan Proceeds as Income: A Response to Professor Dodge , 27 Virginia Tax Review 563-581 (2008).
2006
Articles
- Government Transfer Payments and Assistance: A Challenge for the Design of Broad-based Tax, 59 Smu Law Review 589-615 (2006).
- The Income Tax and the Burden of Perfection , 100 Northwestern University Law Review 171-187 (2006).
2005
Articles
- Liabilities and the Need to Keep the Income Tax Base Closed , 25 Virginia Tax Review 31-66 (2005).
2004
Articles
- In Search of Standards for Reviewing the Appraisal Process in Cook County, Illinois, 96 Nta Proceedings 352 (2004).
- Pennington v. Coxe: A Glimpse at the Federal Government at the End of the Federalist Era , 23 Virginia Tax Review 417-469 (2003).
2000
Contributions to Books
- Corporate Taxation, in Encyclopedia of Law And Economics, The Economics of Public and Tax Law 165-238 (Boudewijn Bouckaert and Gerrit De Geest eds. 2000).
1999
Articles
- Some Explicit Thinking About Implicit Taxes , 52 Smu Law Review 339-372 (1999).
- Protests, Refunds, and the Power of the Federal Courts , 84 Tax Notes 427-442 (July 19, 1999).
1997
Articles
- More on Accounting for the Assumption of Contingent Liability on the sale of a Business, 3 Florida Law Review 615 (1997).
1989
Articles
- Toward a Theory of the Corporate Tax Base: The Effect of a Corporate Distribution of Encumbered Property to Shareholders, 44 Tax Law Review 113 (1989).
1986
Articles
- Matching and the Income Tax Base: The Special Case of Tax Exempt Income, 5 American Journal of Tax Policy 191 (1986).