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Richard D. Pomp - Scholarship

Books

• Editor, CCH Guidebook to Connecticut Taxes (2008).
• State and Local Taxation (5th ed. (2005) (with O. Oldman).
• Taxing Smarter and Fairer: Proposals for Increased Accountability and Transparency in the Connecticut Tax Structure (2005)
• Editor, Guidebook to Connecticut Taxes (2001).
• Tax Preferences for Extractive Industries: Oil & Gas, Coal, Nonfuel Materials, Timber, and Fishing (2000) [with McIntyre, Pew Charitable Trusts].
• State and Local Taxation (3d ed. revised 2000) [with O. Oldman].
• Editor, Connecticut Tax Handbook (1999).
• Editor, Connecticut Tax Handbook (1998).
• State and Local Taxation (2d ed. revised 1997) [with O. Oldman].
• State and Local Taxation (2d ed. 1997) [with O. Oldman].
• State and Local Taxation, Revised Materials (1995) [with O. Oldman].
• People's Republic of China: Taxation and the Rule of Law (1993) [with Li, et al.].
• Corporate Tax Policy and the Right to Know: Improving State Tax Policymaking by Enhancing Legislative and Public Access (1993).
• The Reverse Transfer of Technology: Legal and Administrative Aspects of Compensation, Taxation and Related Policy Measures, UN Doc. TD/B/C.G/AC 4/7 (1977) [with O. Oldman].

Book Chapters

• The Collision Between Nonprofits and the Cities Over the Property Tax: Possible Solutions, in Property Tax Exemptions for Charities: Mapping the Battlefield (E. Brody, ed. 2002).
• A Brief History of the Electric Utility Industry, in Impacts of Electric Utility Deregulation on Property Taxation (2000).
• The Future of the State Corporate Income Tax: Reflections (And Confessions) of a Tax Lawyer, in The Future of State Taxation (D. Brunori, ed. 1998) (reprinted in 16 State Tax Notes 939 (1999)).
• Openness and Accountability in State Tax Policymaking, in Proceedings of the 86th National Tax Association 83 (Stocker ed., 1994).
• Turning the Clock Back to the Future: The Disclosure of State Corporate Tax Information, in [A Symposium] 22 Capital University Law Review 373 (1993).
• The Disclosure of State Corporate Tax Data, in N.T.A. Forum (1993).
• Rethinking State Tax Expenditure Budgets, in Journal of Public Budgeting and Financial Management (1993).
• The Tax Treatment of Condemnations, in American Law of Real Property (1993).
• The Tax Treatment of Condemnations and other Involuntary Conversions, in Tax Practice Series (1990) (reprinted in R. Powell & P. Rohan, 6A The Law of Real Property 876.19, at 79 G-1 (1991)).
• State Tax Expenditure Budgets and Beyond: The Unfinished Agenda of State Tax Reform, (Entry in collection of essays, S. Gold ed.).
• The Like-Kind Exchange of Real Property, in R. Powell & P. Rohan, 7 The Law of Real Property 910, at 79 G-1 (1990).
• Taxation in China, in Doing Business in China (W. Streng & A. Wilcox eds., 1990) [with T.A. Gelatt].
• Taxation of Real Estate, in 3 American Law of Real Property 27-1, '27.01 (1991) (reprinted from Tax Practice Series (1989)).
• The Experience of the Philippines in Taxing its Non-Resident Citizens, in J. Bhagwati, Income Taxation and International Personal Mobility (1989).
• The Tax Free Exchange of Real Estate, in Tax Practice Series (1989).
• State Tax Expenditure Budgets, in Proceedings of the 81st National Tax Association: Tax Institute of America 33 (Stocker ed., 1989).
• Simplicity and Complexity in the Context of a State Tax System, in Reforming State Tax Systems, (S. Gold, ed.) (reprinted in Proceedings of the 80th Annual Conference National Tax Association-Tax Institute of America, (Stocker ed., 1987), and in Issues in State Taxation (California Tax Policy Conference, 1987)).
• State Corporate Income Taxes: The Illogical Deduction for Income Taxes Paid to Other States, in Multistate Tax Commission Review (1987).
• The Role of State Tax Incentives in Attracting and Retaining Business, in New York Economic Development Working Papers #4 (Rockefeller Institute of Government, 1987).
• Restructuring a State Income Tax in Response to the Tax Reform Act of 1986, in 80th Annual Conference, National Tax Association 28 (1987).
• Tax Aspects of Doing Business with the People's Republic of China, in China's Legal Development (J. Oldham ed., 1986) [with T. A. Gelatt].
• The Evolving Tax System of the People's Republic of China, in Law in the People's Republic of China (R. Folson & J. Minan eds., 1986).
• State Tax Reform New York Style, in Proceedings of the 77th Annual Conference of the NTA-TIA 192 (1985).
• China's Tax System: An Overview and Transactional Analysis in Foreign Trade, in Investment and the Law in The People's Republic of China 36 (M. Moser ed., 1st ed. 1984) (revised and published by same title (2nd ed. 1987) at 42; revised and published by same title (3rd ed. 1993)) [with T.A. Gelatt & J. Li].
• Improving a State's Tax System and its Administration Through a Major Tax Study, in Revenue Administration: 1983 56 (1983).
• Tax Exempt Property & the Cities: Striking a Balance, in State and Local Tax Revolt: New Directions for the 80's 178 (D. Tipps & L. Webb eds., 1980).
• Lifestyles and Land Use: Providing Financial Assistance Through the Tax System, in Land Use and Lifestyles 47 (1979).
• Taxation in the People's Republic of China, in A New Look at Legal Aspects of Doing Business with China: Developments a Year after Recognition (C. H. Holtzmann & W. Surrey eds., 1979) [with S. Surrey].
• Discussion Draft Prepared for The Greater Hartford Chamber of Commerce's Task Force on Tax Exempt Property, in Property Tax Exemptions For Non-Profit Institutions: Problems and Proposals 10 (1978).
• Tax Exempt Property and Tax Capitalization in Central Cities: A Comment, in New England Business and Economic Association: Conference 534 (6th: Oct. 12-13, 1978) (Koveos ed., 1978).
• Testimony Before the State Finance Committee's Subcommittee on Tax Exempt Property, (reprinted in Property Tax Exemptions for Non-Profit Institutions: Problems and Proposals (1978)).
• The Brain Drain: A Tax Analysis of the Bhagwati Proposal, in Taxing the Brain Drain: A Proposal (J. Bhagwati & M. Partington eds., 1976) [with O. Oldman].

Journal Articles

• Die Gemeiname Konsolidierte Körperschaftsteuer-Bemessungsgrundlage: (R)Evolution der Konzernbesteuerung?, Internationales Steurrecht (2008) (with Gersten)
• A Policy Analysis of Michigan's Mislabeled Gross Receipts Tax, 53 Wayne Law Review (2008) (symposium issue) (with McIntyre).
• La Tributacion Multiestatal de Sociedades en Estados Unidos, 122 Cronica Tributaria 137 (2007) (with Maya)
• Forumulary Apportionment in the United States: The System and the Cases, 56 Japan Taxation 77 (2005) (with Sho Hiraki).
• State Tax Reform: Proposals for Wisconsin, 88 Marquette Law Review 45 (2004) (invitational symposium issue)
• Show Me The Point! A Response to 'Show Me The Money,' 31 State Tax Notes 1095 (2004)
• The Constitutionality of Michigan's Capital Asset Deduction, New York University Institute on State and Local Taxation (2001) [with Van Tifflin et al].
• Designing a Combined Reporting Regime for a State Corporation Tax: A Case Study of Louisiana, 61 Louisiana Law Review (symposium issue, 2001) [with P. Mines].
• The Evolution of the Electric Utility Industry, 16 State Tax Notes 581 (1999).
• Post-Marriage Income Splitting Through the Deduction for Alimony Payments: A Reply to Professor Schoettle on Lunding v. N.Y., 13 State Tax Notes 1631 (1997) [with M. McIntyre].
• State Income Tax Treatment of Residents and Nonresidents Under the Privileges and Immunities Clause, 13 State Tax Notes 245 (1997) [with M. McIntyre].
• Adrift Without a Rudder: A Response to Seaman Miethke, 11 State Tax Notes 487 (1996) [with M. McIntyre].
• State Taxation of Mail-Order Sales of Computers after Quill: An Evaluation of MTC Bulletin 95-1, 11 State Tax Notes 177 (1996) [with M. McIntyre].
• The Political Economy of Tax Return Privacy: Revisited, 8 State Tax Notes 2389 (1995).
• Commerce Clause Restraints on State Taxation After Jefferson Lines, 51 Tax Law Review 47 (1995) [with Hellerstein and McIntyre].
• Issues in the Design of Formulary Apportionment in the Context of NAFTA, 49 Tax Law Review 795 (1995).
• GATT, Barclays and Double Taxation, 8 State Tax Notes 977 (1995) (A revision of ADouble Trouble: Double Taxation Aspects of Formulary Apportionment in the International Context, Proceedings of the 86th Annual Conference, National Tax Association 236 (Stocker ed., 1994)) [with M. McIntyre].
• Reports Show Need for Massachusetts Corporate Disclosure, 6 State Tax Notes (May 11, 1994).
• Comment on Interstate Competition After the Tax Reform Act of 1986, in Journal of Policy Analysis and Management (1993).
• Are the Standards for Tax Jurisdiction and Personal Jurisdiction Identical?, 54 Tax Notes 333 (1992) (also printed in 2 State Tax Notes 86 (1992)).
• Double Taxation Agreements and International Tax Law: A Manual on the OECD Model Double Taxation Convention 1977, 4 Tax Notes International 489 (1992).
• Determining the Boundaries of a Post Bellas Hess World, 44 National Tax Journal 237 (1991) (reprinted in 1 State Tax Notes 397 (1991), excerpted in Sales and Use Tax Alert (1992)).
• A Normative Inquiry into the Base of a Retail Sales Tax: Casual Sales, Used Goods, and Trade Ins., 43 National Tax Journal 427 (reprinted in 1 State Tax Notes 397 (1991)) [with O. Oldman].
• United States Tax Treaties, 3 Tax Notes International 1361 (1991).
• Regionalization of Services and Taxes Needed for Central Cities, 19 Connecticut Town and Country 12 (1991).
• Reforming a State Corporate Income Tax@ in [Reforming State Tax Systems: A Symposium] 51 Albany Law Review 375 (1987).
• Foreword, in [Reforming State Tax Systems: A Symposium] 51 Albany Law Review 369 (1987).
• Restructuring a State Income Tax in Response to the Tax Reform Act of 1986, 36 Tax Notes 1195 (1987).
• State Corporate Income Taxes: The Illogical Deduction for Income Taxes Paid to Other States, 42 Tax Law Review 419 (1987).
• An Evaluation of the Sales Tax Audit Program of the New York State Department of Taxation and Finance, 5 Journal of State Taxation 3 (1987) (also printed in 8 Municipal Finance Journal 151 (1986)) [with James T. Baresse].
• The Role of State Tax Incentives in Attracting and Retaining Business, 29 Tax Notes 521 (1985) (from The Multistate Tax Commission Review, 1985 ed.) (reprinted in Colorado Municipalities (1986)).
• The Use and Misuse of Interstate Tax Comparisons, 5 Journal of State Taxation 97 (1986) (reprinted in 33 Tax Notes 87 (1986)).
• Fairness and Function in the New York State Tax Appeals System: Proposals for Reform (Issues in New York State Tax Reform), 49 Albany Law Review 352 (1985) [with Richard Kay & Robert Plattner].
• The Experience of the Philippines in Taxing its Non-Resident Citizens, 17 New York University Journal of International Law and Politics 245 (1985).
• The Role of State Tax Incentives in Attracting and Retaining Business, People and Taxes 13 (1985) (an excerpt of AThe Role of State Tax Incentives in Attracting and Retaining Business: A View from New York, 29 Tax Notes 521 (1985)).
• State Tax Reform for the Eighties: The New York Tax Study Commission, in [Faculty Symposium] 16 Connecticut Law Review 925 (1984) (reprinted in Multistate Tax Commission Review (1984)).
• Tax Aspects of Doing Business with the People's Republic of China, 22 Columbia Journal of Transnational Law 421 (1984) [with T.A. Gelatt].
• Federal Tax Concepts as a Guide for State Apportionment of Dividends: Life After ASARCO, 17 Tax Notes 411 (November 8, 1982) [with Rebecca S. Rudnick].
• Foreign Enterprise Income Tax Law Adopted, 4 East Asian Executive Reports 3 (1982) [with T.A. Gelatt].
• Do Chinese Income Taxes Qualify for the U.S. Foreign Tax Credit?, 3 East Asian Executive Reports 8 (1981) [with T.A. Gelatt].
• The Evolving Tax System of the People's Republic of China, 16 Texas International Law Journal 11 (1981) (reprinted in Law in the People's Republic of China (1980)) [with T.A. Gelatt & S.S. Surrey].
• Can Tax Policy be Used to Stimulate Economic Development?@ in [A Symposium] 29 American University Law Review 207 (1980) [with S. Kanter, et al.].
• The Unitary Method: Thirteen Questions and Answers, 1980 Tax Notes 891 (1980) [with Sen. F. Church].
• What is Happening to the Property Tax?, 7 Journal of Real Estate Taxation 359 (1980) (reprinted in 15 Assessor's Journal 107 (1980), and in Proceedings of the 72nd Annual Conference, NTA - TIA (Bowers ed., 1980)).
• The Deduction of Property Taxes and Mortgage Interest: A Tax Expenditure Analysis, 1 Canadian Taxation 23 (1979).
• Tax Measures in Response to the Brain Drain, 20 Harvard International Law Journal 1 (1979) [with O. Oldman].
• The Tax Structure of the People's Republic of China, 20 Virginia Journal of International Law 1 (1979) [with S. Surrey].
• Tax-exempt Property and the Cities: Striking a Balance, 7 Journal of Real Estate Tax 50 (1979).
• Some Pay ... Some Don=t: Evaluating Property Tax Exemptions, 6 People and Taxes 4 (1978) (reprinted in State and Local Tax Revolt: New Directions for the 80's 178 (D. Tipps & L. Webb eds., 1980), and in Property Tax Exemptions for Non-profit Institutions: Problems and Proposals, A Study and Action Program of the Greater Hartford Chamber of Commerce 1 (1978)).
• The Brain Drain: A Tax Analysis of the Bhagwati Proposal, 3 World Review 751 (1975) [with O. Oldman].
• The U.S. Interest Equalization Tax, 28 Bulletin for International Fiscal Documents 3 (1974).
• Comparative Analysis of Depreciation in the Common Market: United Kingdom, 12 European Tax Law 190 (1972).

News & Other Articles

• Revise the Property-Tax Exemption, The Chronicle of Philanthropy, May 2, 2002.
• This Corporate Tax Break Will Cost Us Jobs, Hartford Courant, April 27, 2000 [with M. Mazerov].
• AConnecticut's Faulty Tax Debate, Hartford Courant, September 17, 1989.
• Night of the Murdered Poets, Hartford Courant, August 1987 at 14 (with N. Lande).
• The 1986 Tax Reform Act: Windfall or Reparations to the State?, 13 Connecticut Law Tribune 11 (April 20, 1987).
• Tax Reform: Is Connecticut Business Going to Pay More than its Fair Share?, New Haven Register, April 19, 1987.
• The Call to Give the Windfall Back: To Which Taxpayers?, Hartford Courant, March 17, 1987.
• China's New Foreign Tax Law: A Major Step, Asian Wall Street Journal (1981) [with T.A. Gelatt].
• China's Taxes for Foreign Venturers, The Financial Times, June 15, 1980 [with O. Oldman].
• The Victims of Property Tax Reforms, New York Times, June 15, 1980, at XXIII 18:3.
• Mortgage Deductibility Plan Has Pitfalls, Ottawa Journal, May 29, 1979.
• Mortgage Plan Inefficient, Costly, Toronto Star, May 28, 1979.
• A Fairer Tax Share, New York Times 9 (April 1978) (reprinted in Property Tax Exemptions for Non-Profit Institutions: Problems and Proposals, a Study and Action Program of the Greater Hartford Chamber of Commerce (1978)).
• What are Connecticut's Choices Under Horton v. Meskill?, remarks prepared for The Connecticut School Finance Seminar (1978).

Reviews

• Book Review, 21 State Tax Notes 771 (2001) (reviewing David Brunori, State Tax Policy: A Political Perspective).
• Book Review, 13 Tax Notes International 1229 (1996) (reviewing McIntyre & Arnold, International Tax Primer).
• Book Review, 5 State Tax Notes 261 (1993) (reviewing U.S. General Accounting Office, Balanced Budget Requirements: State Experiences and Implications for the Federal Government (1993)).
• Book Review, 5 State Tax Notes 262 (1993) (reviewing F. Stocker ed., A Look at State and Local Tax Policies: Past Trends and Future Prospects (1991)).
• Book Review, 5 State Tax Notes 263 (1993) (reviewing R. Broadway & A. Hobson, Intergovernmental Fiscal Relations in Canada (1993)).
• Book Review, 5 State Tax Notes 264 (1993) (reviewing W. Duncombe, Economic Change and the Evolving State Tax Structure: The Case of the Sales Tax (1992)).
• Book Review, 5 State Tax Notes 264 (1993) (reviewing W. Fox, Sales Taxation: Critical Issues in Policy and Administration (1992)).
• Book Review, 5 State Tax Notes 264 (1993) (reviewing J. & W. Hellerstein, State Taxation, Vol. 1: Corporate Income and Franchise Taxes (1993)).
• Book Review, 5 State Tax Notes 265 (1993) (reviewing City of New York, New York City Annual Report on Tax Expenditures (1992)).
• Book Review, 5 State Tax Notes 265 (1993) (reviewing T. Pogue, State Taxation of Business: Issues and Policy Options (1992)).
• Book Review, 4 State Tax Notes 347 (1993) (reviewing Proposition 13: A Ten- Year Retrospective (R. Stocker ed., 1991)).
• Book Review, 4 State Tax Notes 347 (1993) (reviewing W. Oates, Studies in Fiscal Federalism (1991)).
• Book Review, 4 State Tax Notes 348 (1993) (reviewing B. Roberts, Competition Across the Atlantic: The States Face Europe >92 (1991)).
• Book Review, 4 State Tax Notes 349 (1993) (reviewing Canadian Tax Foundation, Provincial and Municipal Finances 1991 (1992)).
• Book Review, 5 Tax Notes International 894 (1992) (reviewing B. Terra, Introduction to Value Added Tax in the E.C. After 1992 (1992)).
• Book Review, 5 Tax Notes International 1043 (1992) (reviewing M. McIntyre, The International Income Tax Rules of the United States (2d ed. 1992)).
• Book Review, 5 Tax Notes International 1043 (1992) (reviewing M. McIntyre, International Tax Workbook: 1992 (1992)).
• Book Review, 5 Tax Notes International 893 (1992) (reviewing World Bank, Lessons of Tax Reform (1991)).
• Book Review, 5 Tax Notes International 892 (1992) (reviewing A. Skaar, Permanent Establishment: Erosion of a Tax Treaty Principle (1991)).
• Book Review, 5 Tax Notes International 892 (1992) (reviewing V. Tanzi, Public Finance in Developing Countries (1992)).
• Book Review, 5 Tax Notes International 893 (1992) (reviewing R. Bramwell, Taxation of Companies and Company Reconstructions (1991)).
• Book Review, 4 Tax Notes International 488 (1992) (reviewing A. Daniels, Issues in International Partnership Taxation (1992)).
• Book Review, 4 Tax Notes International 1158 (1992) (reviewing R. Sunders, Structuring International Real Estate Transactions (1992)).
• Book Review, 4 Tax Notes International 488 (1992) (reviewing A. Razin & J. Slemrod, Taxation in the Global Economy (1990)).
• Book Review, Tax Notes International 487 (1992) (reviewing J. Li, Taxation in the People's Republic of China (1991)).
• Book Review, 39 Canadian Tax Journal 1654 (1991) (reviewing J. Li, Taxation in the People's Republic of China (1991)).
• Book Review, 3 Tax Notes International 339 (1991) (reviewing C. Brown, Tax Aspects of the Transfer Technology: The Asia-Pacific Rim (1991)).
• Book Review, 3 Tax Notes International 340 (1991) (reviewing J. Whalley & D. Fretz, The Economics of the Good and Services Tax (1991)).
• ook Review, 3 Tax Notes International 1029 (1991) (reviewing J. Tirard, Corporate Taxation in E.C. Countries: 1990-91 (1991)).
• Book Review, 3 Tax Notes International 1030 (1991) (reviewing B. Bittker & L. Lokken, Fundamentals of International Taxation: U.S. Taxation of Foreign Income and Foreign Taxpayers (1991)).
• Book Review, 3 Tax Notes International 1030 (1991) (reviewing B. Arnold, Tax Discrimination Against Aliens, Nonresidents, and Foreign Activities: Canada, Australia, New Zealand, the United Kingdom, and the United States (1991)).
• Book Review, 3 Tax Notes International 1361 (1991) (reviewing A. Razin & J. Slemrod, Taxation in the Global Economy (1991)).
• Book Review, 3 Tax Notes International 339 (1991) (reviewing A. Easson & J. Li, Taxation of Foreign Investment in the People's Republic of China (1991)).
• Book Review, 3 Tax Notes International 1031 (1991) (reviewing U.S. Tax Treatment of Financial Transactions Involving Foreign Currency (1991)).
• Book Review, 3 Tax Notes International 1031 (1991) (reviewing M. Boskin & C. McLure, Jr., World Tax Reform: Case Studies of Developed and Developing Countries (1991)).
• Book Review, 3 Tax Notes International 340 (1991) (reviewing J. Whaller, The Economics of the Goods and Services Tax (1990)).
• Book Review, 2 Tax Notes International 418 (1990) (reviewing R. Doernberg, International Taxation (1990)).
• Book Review, 43 Tax Notes 1543 (1989) (reviewing M. McIntyre, The International Income Tax Rules of the United States (1989)).