Full Name	Yin, George K.
University/Affiliation	University of Virginia School of Law
Title	Edwin S. Cohen Distinguished Professor of Law and Taxation Emeritus
ORCID ID
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PathFinder Subjects
Taxation (18) Taxation--Transnational (11) Business and the Law (10) Taxation--Federal (8) Legislation (7) Legal History (5) Politics (General) (5) Sales (4) State and Local Government Law (4) Congress (3)
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Cited by Articles (0-5 Years)	130
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)	333

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)	4
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)	3
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)	158
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	4,089
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	21.05
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	15.97
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	12
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	13.00
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.

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29 results searching for (creator_facet:"Yin, George K.") in Law Journal Library. , sorted by "Number of Times Cited by Articles"

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Getting Serious about Corporate Tax Shelters: Taking a Lesson from History [article]

Symposium: Business Purpose, Economic Substance and Corporate Tax Shelters

SMU Law Review, Vol. 54, Issue 1 (Winter 2001), pp. 209-240

Yin, George K. (Cited 463 times)

54 S.M.U. L. Rev. 209 (Winter 2001)

PathFinder Subjects: Legal History; Shelters

Cited by 71 Articles
Cited by 1 Case
Accessed 15 Times

Temporary-Effect Legislation, Political Accountability, and Fiscal Restraint [article]

New York University Law Review , Vol. 84, Issue 1 (April 2009), pp. 174-257

Yin, George K. (Cited 463 times)

84 N.Y.U. L. Rev. 174 (2009)

PathFinder Subjects: Legislation; Politics (General); Economics Law; Taxation--Transnational; Taxation

Cited by 54 Articles
Cited by 1 Case
Accessed 12 Times

The Future Taxation of Private Business Firms [article]

Closely Held Business Entity Symposium

Florida Tax Review, Vol. 4, Issue 3 (1999), pp. 141-248

Yin, George K. (Cited 463 times)

DOI: 10.5744/ftr.1999.1031

4 Fla. Tax Rev. 141 (1998-2001)

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

Cited by 43 Articles
Accessed 2 Times

Corporate Tax Integration and the Search for the Pragmatic Ideal [article]

Colloquium on Corporate Integration

Tax Law Review, Vol. 47, Issue 3 (Spring 1992), pp. 431-508

Yin, George K. (Cited 463 times)

47 Tax L. Rev. 431 (1991-1992)

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

Humanities
1. Law
  1. Business and the Law
  2. State and Local Government Law

Social Sciences
1. Government and Politics
  1. State and Local Government Law
  2. Taxation
    1. Taxation--Federal
    2. Taxation--Transnational

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

Cited by 43 Articles
Accessed 2 Times

Improving the Delivery of Benefits to the Working Poor: Proposals to Reform the Earned Income Tax Credit Program [article]

American Journal of Tax Policy, Vol. 11, Issue 2 (Fall 1994), pp. 225-298

Yin, George K. (Cited 463 times); Scholtz, John Karl (Cited 41 times); Forman, Jonathan Barry (Cited 433 times); Mazur, Mark J. (Cited 60 times)

11 Am. J. Tax Pol'y 225 (1994)

PathFinder Subjects: Social Welfare; Credit; Labor Law

Cited by 41 Articles
Accessed 1 Time

The Taxation of Private Business Enterprises: Some Policy Questions Stimulated by the Check-the-Box Regulations [article]

SMU Law Review, Vol. 51, Issue 1 (September-October 1997), pp. 125-160

Yin, George K. (Cited 463 times)

51 S.M.U. L. Rev. 125 (1997-1998)

HeinOnline's PathFinder

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Applied Sciences
1. Business
  1. Business and the Law
  2. Limited Partnerships
2. Finance
  1. Taxation
    1. Taxation--Transnational

Humanities
1. Law
  1. Business and the Law

Industries
1. Housing and Real Estate
  1. Real Estate

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

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PathFinder Subjects: Taxation--Transnational; Taxation; Real Estate; Business and the Law; Limited Partnerships

Cited by 34 Articles
Cited by 1 Case
Accessed 6 Times

A Different Approach to the Taxation of Corporate Distributions: Theory and Implementation of a Uniform Corporate-Level Distributions Tax [article]

Georgetown Law Journal, Vol. 78, Issue 6 (August 1990), pp. 1837-1928

Yin, George K. (Cited 463 times)

78 Geo. L. J. 1837 (1989-1990)

PathFinder Subjects: State and Local Government Law; Taxation--Transnational; Taxation; Business and the Law

Cited by 20 Articles
Accessed 5 Times

Accommodating the "Low-Income" in a Cash-Flow or Consumed Income Tax World [article]

Florida Tax Review, Vol. 2, Issue 8 (1995), pp. 445-491

Yin, George K. (Cited 463 times)

DOI: 10.5744/ftr.1995.1081

2 Fla. Tax Rev. 445 (1994-1995)

PathFinder Subjects: Jurisprudence; Taxation--Federal; Taxation; Investment; Politics (General)

Cited by 19 Articles

James Couzens, Andrew Mellon, the Greatest Tax Suit in the History of the World, and the Creation of the Joint Committee on Taxation and Its Staff [article]

NYU/UCLA Tax Policy Symposium: Taxation and Politics

Tax Law Review, Vol. 66, Issue 4 (Summer 2013), pp. 787-880

Yin, George K. (Cited 463 times)

66 Tax L. Rev. 787 (2012-2013)

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1. Education
  1. Education Law
2. Finance
  1. Taxation
    1. Taxation--Federal
    2. Taxation--Transnational

Humanities
1. Law
  1. Education Law
  2. Legal History

Social Sciences
1. Government and Politics
  1. Legislation
    1. Statutes
  2. Taxation
    1. Taxation--Federal
    2. Taxation--Transnational

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PathFinder Subjects: Legal History; Taxation--Transnational; Taxation; Legislation; Statutes; Taxation--Federal; Education Law

Cited by 18 Articles
Cited by 1 Case
Accessed 8 Times

10.

How Much Tax Do Large Public Corporations Pay: Estimating the Effective Tax Rates of the S&(and)P 500 [article]

Virginia Law Review, Vol. 89, Issue 8 (December 2003), pp. 1793-1856

Yin, George K. (Cited 463 times)

89 Va. L. Rev. 1793 (2003)

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Applied Sciences
1. Business
  1. Business and the Law
2. Finance
  1. Taxation
    1. Tax Rates
    2. Taxation--Transnational

Humanities
1. Law
  1. Business and the Law

Social Sciences
1. Government and Politics
  1. Legislative Branch
    1. Congress
  2. Taxation
    1. Tax Rates
    2. Taxation--Transnational

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PathFinder Subjects: Business and the Law; Tax Rates; Taxation; Taxation--Transnational; Congress; Legislative Branch

Cited by 16 Articles
Accessed 4 Times

11.

The Problem of Corporate Tax Shelters: Uncertain Dimensions, Unwise Approaches [comments]

Symposium on Corporate Tax Shelters: Part II: Commentary

Tax Law Review, Vol. 55, Issue 3 (Spring 2002), pp. 405-426

Yin, George K. (Cited 463 times)

55 Tax L. Rev. 405 (2001-2002)

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

Cited by 16 Articles
Cited by 1 Case
Accessed 6 Times

12.

Taxing Corporate Liquidations (and Related Matters) after the Tax Reform Act of 1986 [article]

Tax Law Review, Vol. 42, Issue 4 (Summer 1987), pp. 573-688

Yin, George K. (Cited 463 times)

42 Tax L. Rev. 573 (1986-1987)

PathFinder Subjects: Business and the Law; Utilities

Cited by 15 Articles
Accessed 6 Times

13.

Legislative Gridlock and Nonpartisan Staff [article]

Symposium: The American Congress: Legal Implications of Gridlock

Notre Dame Law Review, Vol. 88, Issue 5 (June 2013), pp. 2287-2322

Yin, George K. (Cited 463 times)

88 Notre Dame L. Rev. 2287 (2012-2013)

PathFinder Subjects: Politics (General); Statutory Interpretation; Courts; Congress; Legislative Branch; Judges; Legislation

Cited by 14 Articles
Accessed 13 Times

14.

Reforming (and Saving) the IRS by Respecting the Public's Right to Know [article]

Virginia Law Review, Vol. 100, Issue 6 (October 2014), pp. 1115-1164

Yin, George K. (Cited 463 times)

100 Va. L. Rev. 1115 (2014)

HeinOnline's PathFinder

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

Humanities
1. Law
  1. Business and the Law
  2. Environmental Law
    1. Right to Know

Natural and Formal Sciences
1. Environmental Science
  1. Environmental Law
    1. Right to Know

Social Sciences
1. Government and Politics
  1. Taxation
    1. Tax Incentives
    2. Taxation--Federal

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PathFinder Subjects: Business and the Law; Right to Know; Environmental Law; Tax Incentives; Taxation; Taxation--Federal

Cited by 13 Articles
Accessed 3 Times

15.

Is the Tax System beyond Reform [comments]

Dunwody Distinguished Lecture in Law

Florida Law Review, Vol. 58, Issue 5 (December 2006), pp. 977-1042

Yin, George K. (Cited 463 times)

58 Fla. L. Rev. 977 (2006)

PathFinder Subjects: Taxation--Federal; Taxation; Sales; Commerce; Electronic Commerce

Cited by 10 Articles

16.

Taxing Corporate Divisions [comments]

Symposium: Incremental and Fundamental Tax Reform: Corporate Tax: Commentary

SMU Law Review, Vol. 56, Issue 1 (Winter 2003), pp. 289-304

Yin, George K. (Cited 463 times)

56 S.M.U. L. Rev. 289 (2003)

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Humanities
1. Law
  1. Business and the Law
  2. Military Law and Justice
    1. Martial Law

Social Sciences
1. Government and Politics
  1. Taxation
    1. S Corporations

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PathFinder Subjects: Martial Law; Military Law and Justice; Business and the Law; S Corporations; Taxation; Sales; Successor Liability; Business Practice and Procedure

Cited by 6 Articles
Accessed 5 Times

17.

Of Indianapolis Power and Light and the Definition of Debt: Another View [notes]

Notes and Comments

Virginia Tax Review, Vol. 11, Issue 2 (Fall 1991), pp. 467-492

Yin, George K. (Cited 463 times)

11 Va. Tax Rev. 467 (1991-1992)

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Humanities
1. Law
  1. Criminal Law and Procedure

Social Sciences
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  1. Criminal Law and Procedure
2. Government and Politics
  1. Taxation
    1. Income Taxation
    2. Taxation--Transnational

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PathFinder Subjects: Debts; Sales; Criminal Law and Procedure; Income Taxation; Taxation; Taxation--Transnational

Cited by 6 Articles
Accessed 3 Times

18.

Crafting Structural Tax Legislation in a Highly Polarized Congress [article]

The Past, Present, and Future of the Federal Tax Legislative Process

Law and Contemporary Problems, Vol. 81, Issue 2 (2018), pp. 241-[viii]

Yin, George K. (Cited 463 times)

81 Law & Contemp. Probs. 241 (2018)

PathFinder Subjects: Congress; Legislative Branch; Legislation; Campaign Finance; Elections; Democracy; Political Systems and Governments

Cited by 5 Articles
Accessed 5 Times

19.

How Codification of the Tax Statutes and the Emergence of the Staff of the Joint Committee on Taxation Helped Change the Nature of the Legislative Process [article]

Tax Law Review, Vol. 71, Issue 4 (Summer 2018), pp. 723-780

Yin, George K. (Cited 463 times)

71 Tax L. Rev. 723 (2017-2018)

PathFinder Subjects: Legal History; Legislation; Statutes; Taxation--Federal; Taxation; Taxation--Transnational

Cited by 5 Articles
Accessed 15 Times

20.

Cited by 3 Articles
Accessed 8 Times

21.

Simulating the Tax Legislative Process in the Classroom [comments]

Deveolopments

Journal of Legal Education, Vol. 47, Issue 1 (March 1997), pp. 104-117

Yin, George K. (Cited 463 times)

47 J. Legal Educ. 104 (1997)

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  1. Criminal Law and Procedure
  2. Labor Law
    1. Collective Bargaining

Industries
1. Employment and Labor
  1. Labor Law
    1. Collective Bargaining
2. Research and Information
  1. Research

Social Sciences
1. Criminal Justice

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PathFinder Subjects: Collective Bargaining; Labor Law; Criminology; Research; Criminal Law and Procedure; Murder; Crimes Against the Person

Cited by 3 Articles

22.

Principles and Practices to Enhance Compliance and Enforcement of the Personal Income Tax [article]

Virginia Tax Review, Vol. 31, Issue 3 (Winter 2012), pp. 381-412

Yin, George K. (Cited 463 times)

31 Va. Tax Rev. 381 (2011-2012)

PathFinder Subjects: Comparative and Foreign Law; Crimes; Passports; Tourism, Travel, and Hospitality

Cited by 2 Articles
Accessed 3 Times

23.

Saving the IRS [article]

Essay

Virginia Law Review Online, Vol. 100, pp. 22-36

Yin, George K. (Cited 463 times)

100 Va. L. Rev. Online 22 (2014)

PathFinder Subjects: Contracts; Information Privacy; Taxation--Transnational; Taxation

Cited by 2 Articles
Accessed 2 Times

24.

Who Speaks for Tax Equity and Tax Fairness: Stanley Surrey and the Tax Legislative Process [article]

Virginia Tax Review, Vol. 39, Issue 1 (Fall 2019), pp. 39-110

Yin, George K. (Cited 463 times)

39 Va. Tax Rev. 39 (2019-2020)

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Applied Sciences
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  1. Banking and Finance Law
  2. Taxation
    1. Tax Policy
    2. Taxation--Federal

Humanities
1. Law
2. Philosophy and Ethics
  1. Philosophy

Social Sciences
1. Economics
  1. Banking and Finance Law
2. Government and Politics
  1. Legislation
  2. Taxation
    1. Tax Policy
    2. Taxation--Federal

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PathFinder Subjects: Banking and Finance Law; Legal History; Legislation; Tax Policy; Taxation; Taxation--Federal; Philosophy; Judges

Cited by 1 Article
Accessed 20 Times

25.

Summary of EITC Conference Proceedings [article]

American Journal of Tax Policy, Vol. 11, Issue 2 (Fall 1994), pp. 299-320

Yin, George K. (Cited 463 times)

11 Am. J. Tax Pol'y 299 (1994)

PathFinder Subjects: Social Welfare; Credit

Cited by 1 Article

26.

Publicly Traded Partnerships, Closely Held Corporations and Entity Classification for Tax Purposes [article]

Taxes: The Tax Magazine, Vol. 88, Issue 3 (March 2010), pp. 329-340

Yin, George K. (Cited 463 times)

88 Tax Mag. 329 (2010)

PathFinder Subjects: Business and the Law; Natural Resources Law

Cited by 1 Article
Accessed 2 Times

27.

A Proposed Tax on Corporate Distributions [comments]

42nd Annual Federal Tax Conference of the University of Chicago Law School

Taxes - The Tax Magazine, Vol. 67, Issue 12 (December 1989), pp. 962-980

Yin, George K. (Cited 463 times)

67 Taxes 962 (1989)

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

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Applied Sciences
1. Finance
  1. Sales
    1. Capital Gains
  2. Taxation
    1. Corporate Taxation
    2. Taxation--Transnational

Humanities
1. Law
  1. State and Local Government Law

Social Sciences
1. Government and Politics
  1. State and Local Government Law
  2. Taxation
    1. Corporate Taxation
    2. Taxation--Transnational

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PathFinder Subjects: State and Local Government Law; Taxation--Transnational; Taxation; Capital Gains; Sales; Corporate Taxation

Cited by 1 Article

28.

Preventing Congressional Violations of Taxpayer Privacy [article]

Tax Lawyer, Vol. 69, Issue 1 (Fall 2015), pp. 103-160

Yin, George K. (Cited 463 times)

69 Tax Law. 103 (2015-2016)

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

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  1. Construction Industry

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  1. Industry
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  1. Administrative Law
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PathFinder Subjects: Information Privacy; Administrative Law; State and Local Government Law; Construction Industry; Industry

Cited by 2 Cases
Accessed 9 Times

29.

How the Byrd Rule Might Have Killed the 2017 Tax Bill and Why It Didn't [article]

Practice Points

ABA Tax Times, Vol. 37, Issue 4 (August 2018), pp. 16-20

Yin, George K. (Cited 463 times)

37 ABA Tax Times 16 (2017-2018)

PathFinder Subjects: Politics (General); Adoption; Parents and Children

Accessed 3 Times

Yin, George K.

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29 results searching for (creator_facet:"Yin, George K.") in Law Journal Library. , sorted by "Number of Times Cited by Articles"

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