David S. Miller

Proskauer Rose LLP

Partner

Eleven Times Square

New York, NY 10036-8299

United States

SCHOLARLY PAPERS

39

DOWNLOADS
Rank 88

SSRN RANKINGS

Top 88

in Total Papers Downloads

107,351

SSRN CITATIONS
Rank 41,104

SSRN RANKINGS

Top 41,104

in Total Papers Citations

4

CROSSREF CITATIONS

14

Scholarly Papers (39)

1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and UC Hastings Law
Downloads 59,628 (20)
Citation 2

Abstract:

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and UC Hastings Law
Downloads 37,977 (53)
Citation 2

Abstract:

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

3.

The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers

Number of pages: 120 Posted: 12 Feb 2011 Last Revised: 23 Apr 2011
David S. Miller and Jean Marie Bertrand
Proskauer Rose LLP and affiliation not provided to SSRN
Downloads 2,258 (7,836)
Citation 1

Abstract:

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hedge funds

4.

How Donald Trump Can Keep His Campaign Promises, Grow the Economy, Cut Tax Rates, Repatriate Offshore Earnings, Reduce Income Inequality, Keep Jobs in the United States, Reduce the Deficit, and Save the World

Tax Notes, Vol. 155, No. 8, May 2017, Tax Forum Paper No. 680
Number of pages: 45 Posted: 01 Feb 2017 Last Revised: 14 Jul 2017
David S. Miller
Proskauer Rose LLP
Downloads 998 (27,775)

Abstract:

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Tax, Reform

5.

Unintended Consequences: How U.S. Tax Law Encourages Investment in Offshore Tax Havens

Number of pages: 71 Posted: 01 Oct 2010 Last Revised: 15 Jan 2011
David S. Miller
Proskauer Rose LLP
Downloads 997 (27,800)
Citation 2

Abstract:

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income tax

6.

Tax Planning Under the Tax Cuts and Jobs Act: Flow-Throughs Are the Answer to Everything

Number of pages: 8 Posted: 16 Nov 2017 Last Revised: 13 Dec 2017
David S. Miller
Proskauer Rose LLP
Downloads 777 (39,343)

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7.

Summary of the Tax Provisions of the CARES Act

Number of pages: 7 Posted: 09 Apr 2020 Last Revised: 05 May 2020
Proskauer Rose LLP, Proskauer Rose LLP - Proskauer Rose LLP (L.A. Office), Independent and Proskauer
Downloads 424 (84,937)

Abstract:

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CARES Act

8.

IRS Issues Final and Temporary Debt-Equity Regulations Under Section 385

Number of pages: 15 Posted: 13 Nov 2016
David S. Miller and Janicelynn Asamoto Park
Proskauer Rose LLP and Independent
Downloads 404 (89,839)

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9.

The Tax Guide to Offshore Lending

Number of pages: 116 Posted: 03 Nov 2020
David S. Miller
Proskauer Rose LLP
Downloads 398 (91,633)

Abstract:

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tax, loan origination, offshore fund

10.

The Proposed Section 163(j) Regulations

Number of pages: 15 Posted: 26 Dec 2018
David S. Miller, Sejin Park, Mani Kakkar and Sean Webb
Proskauer Rose LLP, Proskauer Rose LLP - Proskauer Rose LLP (L.A. Office), Proskauer Rose LLP and Proskauer
Downloads 371 (99,035)

Abstract:

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tax, section 163(j)

11.
Downloads 278 (135,509)
Citation 2

A Progressive System of Mark-to-Market Taxation

The Shelf Project, Tax Notes, Vol. 121, p. 213, October 13, 2008
Number of pages: 7 Posted: 09 Dec 2009
David S. Miller
Proskauer Rose LLP
Downloads 175 (210,072)

Abstract:

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tax reform,securities

A Progressive System of Mark-to-Market Taxation

Number of pages: 34 Posted: 21 Oct 2010 Last Revised: 12 Nov 2010
David S. Miller
Proskauer Rose LLP
Downloads 103 (317,926)
Citation 2

Abstract:

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12.

Advice for Jeff Bezos: Social Welfare Organizations as Grantmakers

NYU Journal of Legislation and Public Policy, Forthcoming
Number of pages: 32 Posted: 02 Jul 2018
David S. Miller
Proskauer Rose LLP
Downloads 257 (146,841)

Abstract:

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13.

A Comprehensive Mark-to-Market Tax for the 0.1% Wealthiest and Highest-Earning Taxpayers

Number of pages: 30 Posted: 05 Jan 2016 Last Revised: 21 Jan 2016
David S. Miller
Proskauer Rose LLP
Downloads 224 (167,732)
Citation 2

Abstract:

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mark-to-market tax, yield-based tax

14.

Reforming the Taxation of Exempt Organizations and Their Patrons

TAX FORUM No. 652
Number of pages: 88 Posted: 23 Oct 2013 Last Revised: 21 Nov 2013
David S. Miller
Proskauer Rose LLP
Downloads 224 (167,732)
Citation 1

Abstract:

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taxation, tax-exempt

15.

Toward an Economic Model for the Taxation of Derivatives and Other Financial Instruments

Harvard Business Law Review Online, Vol. 3, p. 108, 2013
Number of pages: 12 Posted: 15 Mar 2013
David S. Miller
Proskauer Rose LLP
Downloads 215 (174,401)

Abstract:

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mark-to-market, derivatives, financial instruments, taxation

16.

How Mark-to-Market Taxation Can Lower the Corporate Tax Rate and Reduce Income Inequality

Number of pages: 20 Posted: 01 Jan 2015 Last Revised: 21 Oct 2015
David S. Miller
Proskauer Rose LLP
Downloads 202 (184,871)
Citation 1

Abstract:

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corporate taxation, income inequality, wealth inequality

17.

Distinguishing Risk: The Disparate Tax Treatment of Insurance and Financial Contracts in a Converging Marketplace

Tax Lawyer, No. 2, Winter 2002
Number of pages: 104 Posted: 15 May 2002 Last Revised: 04 Jan 2011
David S. Miller
Proskauer Rose LLP
Downloads 182 (202,987)

Abstract:

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18.

The Proposed Opportunity Zone Regulations

Number of pages: 38 Posted: 13 Nov 2018
David S. Miller, Jean Bertrand and Sejin Park
Proskauer Rose LLP, Proskauer Rose LLP and Proskauer Rose LLP - Proskauer Rose LLP (L.A. Office)
Downloads 174 (210,981)

Abstract:

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opportunity zone

19.

A Summary of the Individual and Corporate Tax Proposals in the Obama Administration's Fiscal Year 2012 Budget

Number of pages: 11 Posted: 23 Feb 2011
David S. Miller and Charles Kaufman
Proskauer Rose LLP and Cadwalader, Wickersham & Taft LLP
Downloads 158 (229,049)

Abstract:

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2012 Greenbook, Fiscal Year 2012 Budget

20.

New 871(m) Regulations Finalize Dividend Equivalent Payment Withholding Rules for Equity Derivatives

Number of pages: 25 Posted: 04 Oct 2015 Last Revised: 05 Oct 2015
David S. Miller and Jason Schwartz
Proskauer Rose LLP and Cadwalader, Wickersham & Taft LLP
Downloads 141 (251,428)
Citation 1

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21.

Fixing 501(c)(4): Recalibrating the Tax Subsidy for Lobbying and Political Activity

Number of pages: 28 Posted: 07 Jun 2013
David S. Miller
Proskauer Rose LLP
Downloads 133 (263,130)

Abstract:

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22.

The Democratic Tax Proposals

Number of pages: 22 Posted: 15 Nov 2019 Last Revised: 04 Mar 2020
David S. Miller, Bowon Koh and Sean Webb
Proskauer Rose LLP, Proskauer Rose LLP and Proskauer
Downloads 127 (272,380)

Abstract:

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tax, tax reform

23.

Tax Aspects of the 'Gang of Six' Plan to Reduce the Deficit

Posted: 23 Jul 2011
David S. Miller
Proskauer Rose LLP
Downloads 114 (294,471)

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24.

The Tax Provisions of the HEALS Act

Number of pages: 10 Posted: 06 Aug 2020
David S. Miller and Sean Webb
Proskauer Rose LLP and Proskauer
Downloads 85 (356,765)

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HEALS Act, COVID-19

25.

The Tax App: Eliminating Tax Returns Entirely

Number of pages: 5 Posted: 19 Jul 2017
David S. Miller
Proskauer Rose LLP
Downloads 83 (361,947)

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Tax Returns, Tax Simplification

26.

The Proposed FDII Regulations

Number of pages: 25 Posted: 13 May 2019
David S. Miller, Sean Webb and Elizabeth Wytock
Proskauer Rose LLP, Proskauer and Proskauer
Downloads 79 (372,604)

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27.

The Proposed Anti-Hybrid Regulations

Number of pages: 27 Posted: 07 Feb 2019
David S. Miller and Sean Webb
Proskauer Rose LLP and Proskauer
Downloads 68 (404,804)

Abstract:

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anti-hybrid, tax

28.

The FFCRA and CARES Act: Key Provisions Affecting Nonprofit Organizations

Number of pages: 11 Posted: 27 Apr 2020 Last Revised: 05 May 2020
Proskauer Rose LLP, Proskauer Rose LLP, Proskauer, Proskauer Rose LLP, Independent and Proskauer
Downloads 62 (424,580)
Citation 1

Abstract:

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FFCA, CARES Act, COVID19

29.

A Summary of the Final FBAR Regulations

Number of pages: 10 Posted: 02 Mar 2011
David S. Miller and Jason D. Schwartz
Proskauer Rose LLP and Cadwalader, Wickersham & Taft LLP
Downloads 51 (464,908)

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FBAR, Foreign Bank and Financial Accounts Report

30.

The Final Regulations on Opportunity Zones

Number of pages: 42 Posted: 18 Feb 2020
Jean Bertrand, David S. Miller, Sejin Park and Sean Webb
Proskauer Rose LLP, Proskauer Rose LLP, Proskauer Rose LLP - Proskauer Rose LLP (L.A. Office) and Proskauer
Downloads 47 (481,134)
Citation 1

Abstract:

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opportunity zones

31.

An Analysis of the Deficit Reduction Commission's Final Report

Number of pages: 23 Posted: 23 Feb 2011
David S. Miller
Proskauer Rose LLP
Downloads 43 (498,532)

Abstract:

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tax reform

32.

The Proposed BEAT Regulations

Number of pages: 18 Posted: 11 Jan 2019
David S. Miller and Sean Webb
Proskauer Rose LLP and Proskauer
Downloads 37 (526,577)

Abstract:

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base erosion and anti-abuse tax, BEAT

33.

A Summary of the Energy Tax Provisions in the Obama Administration's Fiscal Year 2012 Budget

Number of pages: 6 Posted: 23 Feb 2011 Last Revised: 04 Mar 2011
David S. Miller and Jason D. Schwartz
Proskauer Rose LLP and Cadwalader, Wickersham & Taft LLP
Downloads 37 (526,577)

Abstract:

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Energy, Taxes

34.

Summary of the Tax Provisions of the HEROES Act

Number of pages: 7 Posted: 20 May 2020
David S. Miller and Sean Webb
Proskauer Rose LLP and Proskauer
Downloads 31 (558,017)

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COVID-19, HEROES Act

35.

The Proposed 'Downward Attribution' Regulations and Revenue Procedure

Number of pages: 16 Posted: 01 Dec 2019
David S. Miller and Sean Webb
Proskauer Rose LLP and Proskauer
Downloads 26 (588,021)

Abstract:

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tax, 958(b)(4), downward attribution

36.

The Second Set of Proposed Opportunity Zone Regulations

Number of pages: 20 Posted: 29 May 2019
David S. Miller, Jean Bertrand, Sejin Park and Sean Webb
Proskauer Rose LLP, Proskauer Rose LLP, Proskauer Rose LLP - Proskauer Rose LLP (L.A. Office) and Proskauer
Downloads 24 (600,992)
Citation 1

Abstract:

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opportunity zone

37.

The Final Passthrough Deduction Regulations

Number of pages: 23 Posted: 02 Apr 2019
David S. Miller and Yomarie (Jo) Habenicht
Proskauer Rose LLP and Proskauer
Downloads 17 (649,335)

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passthrough deduction, section 199A

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39.

Abstract:

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#metoo, #MeTooTax