James R. Repetti

Boston College - Law School

885 Centre Street

Newton, MA 02459-1163

United States

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 8,083

SSRN RANKINGS

Top 8,083

in Total Papers Downloads

6,842

SSRN CITATIONS
Rank 37,649

SSRN RANKINGS

Top 37,649

in Total Papers Citations

7

CROSSREF CITATIONS

13

Scholarly Papers (26)

1.

The Impact of the 2017 Act's Tax Rate Changes on Choice of Entity

21 Fla. Tax Review Issue 2 Spring 2018
Number of pages: 29 Posted: 08 Mar 2018 Last Revised: 09 Oct 2019
James R. Repetti
Boston College - Law School
Downloads 775 (38,301)

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Choice of entity, C corporation, partnership, tax rates, effective tax rates, qualified small business, 199A, 2017 Tax Act, tax policy, tax

2.

Occupy the Tax Code: Using the Estate Tax to Reduce Inequality and Spur Economic Growth

Pepperdine Law Review, Vol. 40, p. 1255, 2013, Boston College Law School Legal Studies Research Paper No. 280, U of Cincinnati Public Law Research Paper No. 13-02
Number of pages: 36 Posted: 14 Jan 2013 Last Revised: 31 Oct 2013
Paul L. Caron and James R. Repetti
Pepperdine University - Rick J. Caruso School of Law and Boston College - Law School
Downloads 764 (39,066)
Citation 1

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tax, estate tax, inequality, income inequality, wealth inequality

3.

Democracy, Taxes, and Wealth

New York University Law Review, Vol. 76, pp. 825-873, June 2001, Boston College Law School Legal Studies Research Paper No. 2001-03
Number of pages: 50 Posted: 09 Jun 2004
James R. Repetti
Boston College - Law School
Downloads 636 (49,860)
Citation 1

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4.

Democracy and Opportunity: A New Paradigm in Tax Equity

Vanderbilt Law Review, Vol. 61, 2008, Boston College Law School Research Paper No. 137
Number of pages: 59 Posted: 03 Sep 2007
James R. Repetti
Boston College - Law School
Downloads 588 (55,213)

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self realization, tax systems, taxation, income tax, consumption tax

5.

Textualism and Tax Shelters

Boston College Law School Research Paper No. 28, Virginia Law Review, Vol. 24, No. 1, Summer 2004
Number of pages: 63 Posted: 02 Apr 2004
Noel B. Cunningham and James R. Repetti
New York University Law School and Boston College - Law School
Downloads 479 (71,356)

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6.

The Estate Tax Non-Gap: Why Repeal a 'Voluntary' Tax?

Stanford Law & Policy Review, Vol. 20, p. 153, 2009, U of Cincinnati Public Law Research Paper No. 08-25, Boston College Law School Legal Studies Research Paper No. 166
Number of pages: 19 Posted: 05 Nov 2008 Last Revised: 02 Jun 2009
Paul L. Caron and James R. Repetti
Pepperdine University - Rick J. Caruso School of Law and Boston College - Law School
Downloads 441 (78,814)

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Tax, Estate Tax, Tax Gap, Voluntary Tax, Estate Planning, Minority Discounts

7.

The Appropriate Roles for Equity and Efficiency in a Progressive Individual Income Tax

23 Fla. Tax Rev. 522 (2020), Boston College Law School Legal Studies Research Paper No. 518
Number of pages: 75 Posted: 22 Oct 2019 Last Revised: 27 Jan 2021
James R. Repetti
Boston College - Law School
Downloads 419 (83,766)
Citation 1

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Tax Policy, Tax Equity, Efficiency, Inequality, Progressive Income Tax Rates

8.
Downloads 368 ( 97,263)
Citation 1

Horizontal Equity Revisited

THE PROPER TAX BASE: STRUCTURAL FAIRNESS FROM AN INTERNATIONAL AND COMPARATIVE PERSPECTIVE, Yariv Brauner and Martin J. McMahon Jr., eds., Kluwer International Publishing, 2012, Boston College Law School Legal Studies Research Paper No. 244
Number of pages: 20 Posted: 17 Sep 2011 Last Revised: 27 Sep 2011
James R. Repetti and Diane M. Ring
Boston College - Law School and Boston College - Law School
Downloads 256 (143,003)

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tax policy, horizontal equity, vertical equity, taxation

Horizontal Equity Revisited

Florida Tax Review, Vol. 13, No. 3, 2012, Boston College Law School Legal Studies Research Paper 293
Number of pages: 30 Posted: 05 Mar 2013 Last Revised: 28 Mar 2013
James R. Repetti and Diane M. Ring
Boston College - Law School and Boston College - Law School
Downloads 112 (292,576)

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9.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago 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, Stanford Law School, Elon University School of Law, Ernst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Hastings Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 367 (97,567)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

10.

The Case for the Estate and Gift Tax

Tax Notes, Vol. 86, 2000, Boston College Law School Research Paper No. 2000-14
Number of pages: 19 Posted: 02 May 2007
James R. Repetti
Boston College - Law School
Downloads 304 (120,111)

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transfer tax, taxation, revenue

11.

Will U.S. Investment Go Abroad in a Territorial Tax: A Critique of the President's Advisory Panel on Tax Reform

Florida Tax Review, International Tax Law Symposium, Vol. 8, No. 3, 2006, Boston College Law School Research Paper No. 118
Number of pages: 25 Posted: 23 Jan 2007
James R. Repetti
Boston College - Law School
Downloads 287 (127,629)

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Tax reform, territorial tax system, multinational corporations, investment, taxation

12.

Revitalizing the Estate Tax: Five Easy Pieces

Tax Notes, Vol. 142, 2014, Boston College Law School Legal Studies Research Paper No. 318
Number of pages: 11 Posted: 20 Mar 2014 Last Revised: 27 Mar 2014
Paul L. Caron and James R. Repetti
Pepperdine University - Rick J. Caruso School of Law and Boston College - Law School
Downloads 263 (139,760)
Citation 1

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13.

The Uneasy Case for a Comprehensive Tax Base

Boston College Law School Research Paper No. 99
Number of pages: 24 Posted: 07 Jul 2006
James R. Repetti
Boston College - Law School
Downloads 226 (162,083)

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comprehensive income tax, broad based income tax, comprehensvie tax base

14.

Taft v. Bowers: The Foundation for Non-Recognition Provisions in the Income Tax

ACTEC Law Journal, Vol. 42, No. 1, 2017, Boston College Law School Legal Studies Research Paper No. 437
Number of pages: 6 Posted: 08 Mar 2017
James R. Repetti
Boston College - Law School
Downloads 140 (246,497)

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15.

Should We Tax the Gratuitous Transfer of Wealth?: An Introduction

Boston College Law Review, Vol. 57, No. 3, 2016, Boston College Law School Legal Studies Research Paper No. 416
Number of pages: 9 Posted: 15 Oct 2016
James R. Repetti
Boston College - Law School
Downloads 130 (261,106)

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16.

Corporate Governance and Stockholder Abdication: Missing Factors in Tax Policy Analysis

Notre Dame Law Review, Vol. 67, 1992, Boston College Law School Legal Studies Research Paper No. 1992-03
Number of pages: 66 Posted: 29 Apr 2008
James R. Repetti
Boston College - Law School
Downloads 119 (278,829)

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stockholders, taxes, taxation, capital gains, investors, managerial behavior,

17.

Entrepreneurs and the Estate Tax

Tax Notes, Vol. 84, September 1999, Boston College Law School Legal Studies Research Paper No. 1999-01
Number of pages: 8 Posted: 23 Sep 1999
James R. Repetti
Boston College - Law School
Downloads 113 (289,226)

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death tax, entrepreneurs, estate tax, investment, tax burden, Population Life Table, Annuity Mortality Table,

18.

The Misuse of Tax Incentives to Align Management-Shareholder Interests

Boston College Law School Research Paper No. 1997-02, Cardozo Law Review, Vol. 19, No. 2, 1997
Number of pages: 23 Posted: 17 Apr 1997
James R. Repetti
Boston College - Law School
Downloads 110 (294,668)
Citation 3

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tax, stockholders, publicly traded companies, capital gains, taxable income, corporate tax, tax incentives

19.

Introduction to the State of Federal Income Taxation: Rates, Progressivity, and Budget Processes

Boston College Law Review, Vol. 45, pp. 989-992, 2004, Boston College Law School Legal Studies Research Paper No. 63
Number of pages: 5 Posted: 11 Mar 2005
James R. Repetti
Boston College - Law School
Downloads 99 (316,441)

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tax cuts, tax rates, tax policy

20.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018
University of Chicago - Law School, University of Michigan Law School, New York University School of Law, Loyola University Chicago 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, Stanford Law School, University of Richmond - School of Law, University of Pennsylvania Law School, Yale University - Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 76 (371,926)

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21.

Minority Discounts: The Alchemy in Estate and Gift Taxation

50 Tax Law Review 415 (1995), Tax Law Review, Vol. 50, No. 415, 1995
Number of pages: 72 Posted: 25 May 2018 Last Revised: 16 Oct 2019
James R. Repetti
Boston College - Law School
Downloads 46 (474,193)

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22.

Horizontal and Vertical Equity: The Musgrave/Kaplow Exchange

Tax Law, volume 1, edited by Patricia D. White, 439-454. New York: New York University Press, 1995, Florida Tax Review, Vol. 1, No. 10, 1993, Boston College Law School Legal Studies Research Paper
Number of pages: 16 Posted: 25 May 2018
Paul McDaniel and James R. Repetti
University of Florida (Deceased) and Boston College - Law School
Downloads 34 (529,362)
Citation 2

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23.

Management Buyouts, Efficient Markets, Fair Value and Soft Information

North Carolina Law Review, Vol. 67, 1988, Boston College Law School Legal Studies Research Paper
Number of pages: 50 Posted: 25 May 2018
James R. Repetti
Boston College - Law School
Downloads 26 (574,121)

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24.

It's All About Valuation

53 Tax Law Review 607 (2000)
Number of pages: 8 Posted: 27 Feb 2021
James R. Repetti
Boston College - Law School
Downloads 21 (606,731)

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Tax Policy, Wealth Tax, Valuation

25.

The Use of Tax Law to Stabilize the Stock Market: The Efficacy of Holding Period Requirements

Virginia Tax Review, Vol. 8, No. 591, 1988
Number of pages: 48 Posted: 16 Aug 2015
James R. Repetti
Boston College - Law School
Downloads 11 (677,458)

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26.

Identifying Class Members in Stockholder Class Actions: Oppenheimer Fund, Inc. v. Sanders

Boston College Law Review, Vol. 20, No. 3, 1979, Boston College Law School Legal Studies Research Paper
Posted: 16 May 2018
James R. Repetti
Boston College - Law School

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