Theodore S. Sims

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Selected Written Work

"Income Taxation and Asset Valuation (II): Preferential Taxation and Asset Valuation," 68 Tax Law Review  (forthcoming). 
Full text: SSRN PDF 

"Capital Income, Risky Investments, and Income and Cash-Flow Taxation," 67 Tax Law Review 3 (2013). 
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"Qualified Conservation Restrictions: Recollections of and Reflections on the Origins of Section 170(h)," 33 Utah Environmental Law Review 41 (2013). 
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"Preferential Timing and Income Taxation," (BUSL Working Paper No. 13-31, July 24, 2013). 
Full text: SSRN PDF

"Income Taxation and Asset Valuation (I): Economic Depreciation, Accrual Taxation, and the Samuelson Theorem," 66 Tax Law Review 217 (2012). 
Full text: Hein (BU) Hein PDF

"Economic Depreciation and Invariant Valuation: A Constructive Proof of the Samuelson Theorem" (BUSL Working Paper No. 12-06, February 16, 2012). 
Full text: SSRN PDF

"January Peaks and December Valleys: Fresh Evidence on Year-End Return Abnormalities" (doctoral research, M.I.T.). 
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"Risk is Bad, But Time is Money, So Sometimes it Pays to Wait: Optimal Tax-Motivated Selling in a Simple Two-Period Model" (doctoral research, M.I.T.). 
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"Two Propositions on Haig-Simons Taxation and Financial Distress" (doctoral research, M.I.T.). 
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"Debt, Accelerated Depreciation, and the Tale of a Teakettle: Tax Shelter Abuse Reconsidered," 42 UCLA Law Review 263 (1994). 
Full text: Hein (BU)  Hein  

"Environmental 'Remediation' Expenses and a Natural Interpretation of the Capitalization Requirement," 47 National Tax Journal 703 (1994). 
Full text: PDF

"Long-Term Debt, the Term Structure of Interest and the Case for Accrual Taxation," 47 Tax Law Review 313 (1992). 
Full text: Hein (BU)  Hein  

"Timing Under a Unified Wealth Transfer Tax," 51 University of Chicago Law Review 34 (1983). 
Full text: Hein (BU)  Hein  

"Once More into the Breach: Promissory Estoppel and Traditional Damage Doctrine," 37 University of Chicago Law Review 559 (1970). 

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