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103 Minn. L. Rev. 1439 (2018-2019)
The Games They Will Play: Tax Games, Roadblocks, and Glitches under the 2017 Tax Legislation

handle is hein.journals/mnlr103 and id is 1475 raw text is: Article The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation David Kamin, David Gamage, Ari Glogower, Rebecca Kysar, Darien Shanske, Reuven Avi- Yonah, Lily Batchelder, J. Clifton Fleming, Daniel Hemel, Mitchell Kane, David Miller, Daniel Shaviro, & Manoj Viswanathant Introduction ................................ ..... 1441 I. Using Corporations as Tax Shelters ............... 1445 A. The Two-Step Game for Sheltering Income Through a Corporation ................. ..... 1446 t The complete list of authors with affiliations is as follows: David Kamin, Professor of Law, NYU School of Law; David Gamage, Professor of Law, Indiana University Maurer School of Law; Ari Glogower, Assistant Professor of Law, The Ohio State University Moritz College of Law; Rebecca Kysar, Professor of Law, Fordham University School of Law; Darien Shanske, Professor of Law, UC Davis School of Law; Reuven Avi-Yonah, Irwin I. Cohn Professor of Law, Uni- versity of Michigan Law School; Lily Batchelder, Frederick I. and Grace Stokes Professor of Law, NYU School of Law; J. Clifton Fleming, Ernest L. Wilkinson Chair and Professor of Law, J. Reuben Clark Law School, Brigham Young Uni- versity; Daniel Hemel, Assistant Professor of Law, University of Chicago Law School; Mitchell Kane, Gerald L. Wallace Professor of Taxation, NYU School of Law; David Miller, Partner, Proskauer Rose, LLP; Daniel Shaviro, Wayne Perry Professor of Taxation, NYU School of Law; & Manoj Viswanathan, Associate Professor of Law, UC Hastings College of the Law. David Kamin is the primary organizer for this project and is thus listed as the first author. The other primary drafters are listed next in alphabetical or- der-David Gamage, Ari Glogower, Rebecca Kysar, and Darien Shanske-fol- lowed by the remaining authors, also listed in alphabetical order. Beyond the listed authors, this article reflects insights from many other tax scholars, practitioners, and analysts, as acknowledged in the footnotes to the text. All errors are our own. Copyright 0 2019 by David Kamin, David Gamage, Ari Glogower, Rebecca Kysar, Darien Shanske, Reuven Avi-Yonah, Lily Batchelder, J. Clifton Fleming, Daniel Hemel, Mitchell Kane, David Miller, Daniel Shaviro, and Manoj Viswanathan. 1439

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