Full Name	temp
ORCID ID	0000-0003-1596-4235
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PathFinder Subjects
Taxation (12) Taxation--Transnational (8) Business and the Law (6) Banking and Finance Law (5) Taxation--Federal (5) Shelters (4) Business Practice and Procedure (3) Debts (3) Money (3) Securities Law (3)
The multidisciplinary content found throughout HeinOnline is organized into a subject hierarchy that we call PathFinder. Powered by a combination of human curation and artificial intelligence, PathFinder assigns subjects to documents, and then organizes them into broader subjects. View the PathFinder Subjects most frequently assigned to this author's article here.
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Cited by Articles (0-5 Years)	17
This metric counts the number of times this author has been cited by other articles in HeinOnline within the past five years only. Citation sources include the Bluebook, Prince's Bieber Dictionary of Legal Abbreviations, and the Cardiff Index to Legal Abbreviations.
Cited by Articles (5+ Years) (By Year)	306

This metric counts the number of times this author has been cited by other articles in HeinOnline beyond the past five years only. Citation sources include the Bluebook, Prince's Bieber Dictionary of Legal Abbreviations, and the Cardiff Index to Legal Abbreviations.
Cited by Cases (0-5 Years)	0
This metric counts the number of times this author has been cited by cases available in HeinOnline or via Fastcase within the past five years only.
Cited by Cases (5+ Years)	9
This metric counts the number of times this author has been cited by cases available in HeinOnline or via Fastcase beyond the past five years only.
Accessed (Past 12 Months)	147
This metric counts the cumulative number of times an author's articles have been accessed by HeinOnline users within a rolling 12 month period. In order for an author's article to count as accessed, the article must be clicked from either search results or by browsing to the article, or retrieved using the citation navigator.
ScholarRank	8,122
ScholarRank is an overall ranking based on the calculation of five HeinOnline ScholarCheck metrics. The Z-score for each of the five metrics is taken and then averaged; the final average is entered into standard competition ranking to produce the overall ScholarRank for each author. Further information on HeinOnline's ScholarRank may be found in our Knowledge Base.

Average Citations per Article	23.07
This metric counts the cumulative number of times this author has been cited by other articles, then divides this number by this author's total number of articles written, to calculate the average number of citations per article.
Average Citations per Document	17.94
This metric counts the cumulative number of times this author has been cited by other articles, then divides this number by this author's total number of documents written, to calculate the average number of citations per document.
Self-Citations	7
This metric counts the cumulative number of an author's self-citations. This metric is not currently factored into the overall ScholarCheck ranking analysis.
H-Index	9.00
The h-index is an author-level metric that attempts to measure both the productivity and citation impact of the publications of an author. The index is based on the set of the author's most cited papers and the number of citations that they have received in other publications. Further information on an h-index can be found here.

Similar Author Names

Sorting out the Tangle of Economic Substance [article]

Tax Lawyer, Vol. 52, Issue 2 (Winter 1999), pp. 235-274

52 Bull. Sec. Tax'n 235 (1998-1999)

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Applied Sciences
1. Business
  1. Business and the Law
2. Finance
  1. Taxation
    1. Taxation--Federal

Humanities
1. Law
  1. Business and the Law
  2. Jurisprudence
    1. Common Law
2. Philosophy and Ethics
  1. Jurisprudence
    1. Common Law

Industries
1. Housing and Real Estate
  1. Shelters

Social Sciences
1. Government and Politics
  1. Taxation
    1. Taxation--Federal

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PathFinder Subjects: Taxation--Federal; Taxation; Business and the Law; Common Law; Jurisprudence; Shelters

Cited by 116 Articles
Cited by 6 Cases
Accessed 13 Times

Distinguishing between Equity and Debt in the New Financial Environment [article]

Essay

Tax Law Review, Vol. 49, Issue 3 (Spring 1994), pp. 499-524

Hariton, David P. (Cited 323 times)

49 Tax L. Rev. 499 (1993-1994)

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Applied Sciences
1. Finance

Humanities
1. Law
  1. Banking and Finance Law
  2. Environmental Law

Natural and Formal Sciences
1. Environmental Science
  1. Environmental Law

Social Sciences
1. Economics
  1. Banking and Finance Law

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PathFinder Subjects: Banking and Finance Law; Debts; Environmental Law; Bankruptcy Law; Bankruptcy

Cited by 38 Articles
Accessed 29 Times

The Taxation of Complex Financial Instruments [article]

Tax Law Review, Vol. 43, Issue 4 (Summer 1988), pp. 731-788

Hariton, David P. (Cited 323 times)

43 Tax L. Rev. 731 (1987-1988)

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Applied Sciences
1. Finance

Humanities
1. Law
  1. Banking and Finance Law
  2. Securities Law

Social Sciences
1. Economics
  1. Banking and Finance Law
  2. Money
    1. Foreign Currency
2. Government and Politics
  1. Taxation
    1. Taxation--Transnational

✓

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PathFinder Subjects: Securities Law; Taxation--Transnational; Taxation; Banking and Finance Law; Debts; Foreign Currency; Money

Cited by 35 Articles
Accessed 8 Times

When and How Should the Economic Substance Doctrine Be Applied [article]

Tax Law Review, Vol. 60, Issue 1 (Fall 2006), pp. 29-56

Hariton, David P. (Cited 323 times)

60 Tax L. Rev. 29 (2006-2007)

PathFinder Subjects: Taxation--Federal; Taxation; Economics Law; Legislation; Business and the Law

Cited by 27 Articles
Accessed 33 Times

Cited by 21 Articles
Cited by 1 Case
Accessed 7 Times

Kafka and the Tax Shelter [comments]

Essay

Tax Law Review, Vol. 57, Issue 1 (Fall 2003), pp. 1-36

Hariton, David P. (Cited 323 times)

57 Tax L. Rev. 1 (2003-2004)

PathFinder Subjects: Jurisprudence; Shelters; Legislation

Cited by 20 Articles
Accessed 9 Times

The Frame Game: How Defining the Transaction Decides the Case [article]

Tax Lawyer , Vol. 63, Issue 1 (Fall 2009), pp. 1-42

Hariton, David P. (Cited 323 times)

63 Tax Law. 1 (2009-2010)

PathFinder Subjects: Taxation--Transnational; Taxation

Cited by 16 Articles
Accessed 9 Times

Response to Old Brine in New Bottles (New Brine in Old Bottles) [comments]

Symposium on Corporate Tax Shelters: Part II: Commentary

Tax Law Review, Vol. 55, Issue 3 (Spring 2002), pp. 397-404

Hariton, David P. (Cited 323 times)

55 Tax L. Rev. 397 (2001-2002)

PathFinder Subjects: Shelters; Biography

Cited by 13 Articles
Cited by 2 Cases
Accessed 2 Times

The Tax Treatment of Hedged Positions in Stock: What Hath Technical Analysis Wrought [article]

Colloquium on Financial Instruments

Tax Law Review, Vol. 50, Issue 4 (Summer 1995), pp. 803-828

Hariton, David P. (Cited 323 times)

50 Tax L. Rev. 803 (1994-1995)

PathFinder Subjects: Safe Harbor; Legal Practice and Procedure; Mergers; Business Practice and Procedure; Taxation--Federal; Taxation

Cited by 12 Articles
Accessed 6 Times

10.

Withholding on Cross-Border Stock Loans and Other Equity Derivatives [article]

47th Annual Federal Tax Conference of the University of Chicago Law School

Taxes - The Tax Magazine, Vol. 72, Issue 12 (December 1994), pp. 1050-1060

Hariton, David P. (Cited 323 times)

72 Taxes 1050 (1994)

PathFinder Subjects: Banking and Finance Law; Loans; Securities Law; Contracts

Cited by 8 Articles
Accessed 4 Times

11.

The Accrual of Interest on Derivative Investments: Where Do We Go from Here [comments]

49th Annual Federal Tax Conference of the University of Chicago Law School

Taxes - The Tax Magazine, Vol. 74, Issue 12 (December 1996), pp. 1011-1022

Hariton, David P. (Cited 323 times)

74 Taxes 1011 (1996)

PathFinder Subjects: Taxation--Transnational; Taxation; Dividends; Business Practice and Procedure; Business and the Law

Cited by 6 Articles
Accessed 2 Times

12.

Recapitalizations: The Issuer's Treatment [article]

Tax Lawyer, Vol. 40, Issue 4 (Summer 1987), pp. 873-904

Hariton, David P. (Cited 323 times)

40 Tax Law. 873 (1986-1987)

PathFinder Subjects: Money; Debts

Cited by 5 Articles
Accessed 2 Times

13.

Equity Derivatives, Inbound Capital and Outbound Withholding Tax [article]

Tax Lawyer, Vol. 60, Issue 2 (Winter 2007), pp. 313-350

Hariton, David P. (Cited 323 times)

60 Tax Law. 313 (2006-2007)

PathFinder Subjects: Banking and Finance Law; Business and the Law; Loans; Dividends; Business Practice and Procedure

Cited by 3 Articles
Accessed 4 Times

14.

The Frame Game: How Defining the Transaction Decides the Case [article]

Virginia Tax Review, Vol. 31, Issue 2 (Fall 2011), pp. 221-270

Hariton, David P. (Cited 323 times)

31 Va. Tax Rev. 221 (2011-2012)

PathFinder Subjects: Taxation--Transnational; Taxation; Business and the Law; Taxation--Federal

Cited by 3 Articles
Accessed 9 Times

15.

Integrated Foreign Currency Borrowings: New US Tax Rules [article]

International Financial Law Review, Vol. 8, Issue 12 (December, 1989), pp. 17-20

Hariton, David P. (Cited 323 times)

8 Int'l Fin. L. Rev. 17 (1989)

PathFinder Subjects: Foreign Currency; Money; Taxation--Transnational; Taxation; Taxation--Federal

16.

International Tax Policy: Capital vs. Labor [comments]

Symposium: International Tax Policy in the New Millenium: Panel II: Revisiting the Theory of International Income Taxation: Commentaries

Brooklyn Journal of International Law, Vol. 26, Issue 4 (2001), pp. 1471-1476

Hariton, David P. (Cited 323 times)

26 Brook. J. Int'l L. 1471 (2000-2001)

HeinOnline's PathFinder

The multidisciplinary content found throughout HeinOnline is organized into a subject hierarchy that we call PathFinder.

Powered by a combination of human curation and artificial intelligence, PathFinder assigns subjects to documents, and then organizes them into broader subjects.

Discover where your chosen document fits into the PathFinder hierarchy. See the full hierarchy here.

Applied Sciences
1. Business
  1. Business and the Law
    1. Antitrust
2. Finance

Humanities
1. Law
  1. Business and the Law
    1. Antitrust
  2. Labor Law

Industries
1. Employment and Labor
  1. Labor Law

Social Sciences
1. Government and Politics
  1. National Security
  2. Taxation
    1. Tax Policy

✓

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PathFinder Subjects: Labor Law; Tax Policy; Taxation; Antitrust; Business and the Law; Investment; National Security; Security Interests; Securities

Accessed 2 Times

17.

Rethinking the Taxation of Inflation-Indexed Treasuries [article]

Tax Law Review, Vol. 67, Issue 3 (Spring 2014), pp. 335-374

Hariton, David P. (Cited 323 times)

67 Tax L. Rev. 335 (2013-2014)

PathFinder Subjects: Taxation--Transnational; Taxation; Securities Law

Accessed 3 Times

18.

Confusion about the Treatment of Contingent Swaps [article]

Journal of Taxation of Financial Products , Vol. 3, Issue 3 (Summer 2002), pp. 53-64

Hariton, David P. (Cited 323 times)

3 J. Tax'n Fin. Products 53 (2002)

PathFinder Subjects: Contracts; Taxation--Transnational; Taxation; Banking and Finance Law

Accessed 5 Times

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