1. Favoring the accretion income tax in the name of economic efficiency are: David J. Shakow, Taxation Without Realization: A Proposal for Accrual Taxation, 134 U. Pa;Law & Soc. Rev,1986
2. Tax and other “Soft Money” Benefits and Limited Partnerships
3. Why Should There Always be a Loser in Environmental Taxation?
4. A General Approach to the Taxation of Financial Instruments, 71 Tex;Reed Shuldiner;L. Rev,1992