Richard Winchester
A.B., Princeton University
Articles & Essays
The Deduction for Passthrough Firms: A Hodgepodge of Ideas, 158 Tax Notes 1517 (March 12, 2018).
Carried Interest for the Common Man, 142 Tax Notes 1250 (March 17, 2014).
A Simple Tax Case Complicated by Race, 20 Pitt. Tax. Rev. 37 (2023) (peer reviewed).
Homeownership While Black: A Pathway to Plunder, Compliments of Uncle Sam, 110 Ky. L.J. 613 (2022) (lead article).
A GILTI Fix for an Employment Tax Glitch, 48 Pepp. L. Rev. 915 (2021).
A Tax Theory of the Firm, 88 U. Cinn. L. Rev. 1 (2019) (lead article).
Obama’s Gift to the Rich: A Permanent Payroll Tax Holiday, 48 Val. L.R. 83 (2013).
Corporations That Weren’t: The Taxation of Firm Profits in Historical Perspective, 19 S. Cal. Interdisc. L.J. 501 (2010).
The Gap in the Employment Tax Gap, 20 Stan. L. & Pol’y Rev. 127 (2009).
Equity Undermined: The 1918 Check-the-Box Entity Classification Election, Proc. of the 101st Ann. Conf. of the Nat’l Tax Ass’n 65 (2008).
Parity Lost: The Price of a Corporate Tax in a Progressive Tax World, 9 Nev. L.J. 130 (2008).
Working for Free: It Ought to be Against the (Tax) Law, 76 Miss. L.J. 227 (2006).