J. Clifton Fleming, Jr. (BYU) has posted several of his tax papers on SSRN:
- Some Perspectives from the United States on the Worldwide Taxation vs. Territorial Taxation Debate, 3 J. Australasian Tax Teachers Ass'n 35 (2008) (with Robert J. Peroni (Texas) & Stephen E. Shay (Deputy Assistant Secretary for International Tax Affairs))
- Eviscerating the Foreign Tax Credit Limitations and Cutting the Repatriation Tax – What's ETI Repeal Got to Do with It, 104 Tax Notes 1393 (2004) (with Robert J. Peroni (Texas))
- Reform and Simplification of the U.S. Foreign Tax Credit Rules, 101 Tax Notes 103 (2003) (with Robert J. Peroni (Texas) & Stephen E. Shay (Deputy Assistant Secretary for International Tax Affairs))
- Electronic Commerce and the State and Federal Tax Bases, 2000 BYU L. Rev. 1
- The Deceptively Disparate Treatment of Business and Investment Interest Expense Under a Cash-Flow Consumption Tax and a Schanz-Haig-Simons Income Tax, 3 Fla. Tax Rev. 544 (1997)
