Kathleen DeLaney Thomas

University of North Carolina School of Law

Assistant Professor

Van Hecke-Wettach Hall, 160 Ridge Road

CB #3380

Chapel Hill, NC 27599-3380

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 15,035

SSRN RANKINGS

Top 15,035

in Total Papers Downloads

3,887

SSRN CITATIONS
Rank 40,067

SSRN RANKINGS

Top 40,067

in Total Papers Citations

10

CROSSREF CITATIONS

8

Scholarly Papers (15)

1.

Presumptive Collection: A Prospect Theory Approach to Increasing Small Business Tax Compliance

67 Tax Law Rev. 111 (2013)
Number of pages: 58 Posted: 26 Aug 2013 Last Revised: 02 Jul 2014
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 787 (37,107)
Citation 1

Abstract:

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Tax, Tax Policy, Tax Compliance, Tax Evasion, Prospect Theory, Framing, Cash Economy, Behavioral Economics

2.

Taxing the Gig Economy

166 University of Pennsylvania Law Review 1415 (2018), UNC Legal Studies Research Paper
Number of pages: 60 Posted: 09 Jan 2017 Last Revised: 07 Aug 2018
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 644 (48,665)
Citation 9

Abstract:

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Tax, taxation, gig economy, sharing economy, 1099 economy, on-demand economy, tax policy, tax enforcement, tax administration

3.

The Psychic Cost of Tax Evasion

56 Boston College Law Review 617 (2015)
Number of pages: 56 Posted: 11 Sep 2014 Last Revised: 01 Apr 2015
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 465 (73,364)

Abstract:

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Tax Evasion, Tax Compliance, Tax Fraud, Behavioral Economics, Law & Economics, Nudges

4.

Revisiting the Taxation of Fringe Benefits

91 Washington Law Review 761 (2016), UNC Legal Studies Research Paper No. 2679062
Number of pages: 55 Posted: 25 Oct 2015 Last Revised: 26 Jul 2016
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 341 (105,163)

Abstract:

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Income taxation, fringe benefits, tax policy

5.

The Case Against a Strict Liability Economic Substance Penalty

University of Pennsylvania Journal of Business Law, Vol. 13, 2011
Number of pages: 53 Posted: 28 Mar 2011
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 282 (129,031)
Citation 1

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tax penalties, tax shelters, economic substance

6.

User-Friendly Taxpaying

92 Indiana Law Journal 1509 (2017), UNC Legal Studies Research Paper No. 2660218
Number of pages: 50 Posted: 15 Sep 2015 Last Revised: 25 Sep 2017
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 268 (136,048)

Abstract:

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Tax Evasion, Tax Compliance, Behavioral Economics, Law & Economics, Nudges, Tax Policy, Tax Simplification

7.

Regulating Tax Return Preparation

58 Boston College Law Review 151 (2017), UNC Legal Studies Research Paper No. 2854186
Number of pages: 55 Posted: 20 Oct 2016 Last Revised: 01 Mar 2017
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 231 (157,572)
Citation 1

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Taxation, tax return preparers, tax software, tax compliance, behavioral law and economics, tax policy

8.

Advocating A Carryover Tax Basis Regime

93 Notre Dame Law Review 109 (2017), UNC Legal Studies Research Paper, Duke Law School Public Law & Legal Theory Series No. 2017-27
Number of pages: 46 Posted: 20 Mar 2017 Last Revised: 01 Dec 2017
Richard Schmalbeck, Jay A. Soled and Kathleen DeLaney Thomas
Duke University School of Law, Rutgers University and University of North Carolina School of Law
Downloads 178 (200,335)

Abstract:

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Taxation, estate tax, tax policy, step-up in basis, section 1014

9.

The Modern Case For Withholding

53 UC Davis Law Review 81 (2019), UNC Legal Studies Research Paper
Number of pages: 64 Posted: 27 Mar 2019 Last Revised: 19 Nov 2019
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 130 (259,285)

Abstract:

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taxation, tax policy, income tax, withholding, tax administration, tax enforcement

10.

Automation and the Income Tax

Columbia Journal of Tax Law, Vol. 10, No. 1, 2018, UNC Legal Studies Research Paper
Number of pages: 48 Posted: 27 Jan 2019
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 121 (273,657)

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tax policy, automation, technology, taxation, income tax, capital gains tax

11.

Taxing Nudges

Virginia Law Review, Forthcoming, UNC Legal Studies Research Paper
Number of pages: 60 Posted: 04 Mar 2020 Last Revised: 16 Apr 2020
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 120 (275,320)

Abstract:

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tax, taxation, tax policy, behavioral law and economics, nudges

12.

The Standard Business Deduction

Harvard Journal on Legislation Online (Aug. 31, 2019), UNC Legal Studies Research Paper
Number of pages: 8 Posted: 31 Jul 2018 Last Revised: 05 Sep 2019
Kathleen DeLaney Thomas
University of North Carolina School of Law
Downloads 106 (300,456)
Citation 1

Abstract:

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tax, tax policy, small business, tax simplification, standard business deduction

13.

Trump and a Populist Tax Agenda?

Tax Notes, Vol. 154, No. 9, 2017, UNC Legal Studies Research Paper
Number of pages: 4 Posted: 05 Apr 2017
Jay A. Soled, James Alm and Kathleen DeLaney Thomas
Rutgers University, Tulane University and University of North Carolina School of Law
Downloads 94 (325,083)

Abstract:

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Taxation, Tax Policy, Carryover Basis

14.

The Surprising Significance of De Minimis Tax Rules

Washington and Lee Law Review, Vol. 78, No. 2, 2021, UNC Legal Studies Research Paper
Number of pages: 46 Posted: 14 Oct 2020
Leigh Osofsky and Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill and University of North Carolina School of Law
Downloads 62 (412,134)

Abstract:

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tax, legal rules, legislation, regulation

15.

A New Carryover Tax Basis Regime for Marketable Securities

Tax Notes, Vol. 154, No. 7, Feb. 2017, UNC Legal Studies Research Paper No. 2932272
Number of pages: 15 Posted: 29 Mar 2017
Jay A. Soled, James Alm and Kathleen DeLaney Thomas
Rutgers University, Tulane University and University of North Carolina School of Law
Downloads 58 (425,771)

Abstract:

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Taxation, Tax Policy, Carryover Basis