Steven A. Bank

Vice Dean for Curricular and Academic Affairs and Paul Hastings Professor of Business Law

B.A. University of Pennsylvania, 1991
J.D. University of Chicago, 1994

UCLA Faculty Since 2002

bank@law.ucla.edu

Books

Selected Sections Federal Income Tax Code and Regulations, 2020-2021 (with Kirk J. Stark). Foundation Press (2020).

Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2020-2021 (with Kirk J. Stark). Foundation Press (2020).

Taxation of Business Enterprises: Cases and Materials (with Robert J. Peroni). 4th ed. West Group (2012).

Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches. Cambridge University Press (2011). Introduction

From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present. Oxford University Press (2010). Introduction

War and Taxes (with Kirk J. Stark and Joseph J. Thorndike). Urban Institute Press (2008). Introduction

Business Tax Stories (edited by Steven A. Bank and Kirk J. Stark). Foundation Press (2005).

Articles and Chapters

Populist Ambivalence to Tax Evasion: The U.S. Campaign against Dividend and Interest Withholding in 1962, in Not Paying Taxes: Tax Evasion, Tax Avoidance, and Tax Resistance in Historical Perspective (edited by Korinna Schönhärl, et al., Springer, forthcoming).

The Olympic-Sized Loophole in California’s Fair Pay to Play Act, 120 Columbia Law Review Forum 109 (2020). Full Text

FIFA, Forced Arbitration, and the U.S. Soccer Lawsuits, 30 Journal of Legal Aspects of Sport 1 (2020).

Securities Disclosure as Soundbite: The Case of CEO Pay Ratios (with George Georgiev), 60 Boston College Law Review 1123 (2019). Full Text

Reforming FIFA From the Inside Out, 52 Vanderbilt Journal of Transnational Law 265 (2019). Full Text

Will U.S. Soccer Be Forced to Adopt Promotion and Relegation?, 28 Journal of Legal Aspects of Sport 3 (2018). Full Text

Major League Soccer as a Case Study in Complexity Theory, 44 Florida State University Law Review 385-436 (2017). Full Text

When Did Tax Avoidance Become Respectable?, 71 Tax Law Review 123-177 (2017). Full Text

Corporate Taxation and the Regulation of Early Twentieth-Century American Business (with Ajay K. Mehrotra), in Corporations and American Democracy (edited by Naomi Lamoreaux and William Novak, Harvard University Press, 2017). Full Text

Executive Pay: What Worked? (with Brian R. Cheffins and Harwell Wells), 42 Journal of Corporation Law 59 (2016). Full Text

Shareholder Protection Across Time (with Brian R. Cheffins and Harwell Wells), 68 Florida Law Review 691 (2016).

Book Review, Journal of Legal Education (2016). Review of Making the American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877-1929, by Ajay K. Mehrotra. Full Text

Paying High for Low Performance (with George S. Georgiev), 100 Minnesota Law Review Headnotes 14 (2016). Full Text

Law and History by Numbers: Use, But With Care (with Brian R. Cheffins and Harwell Wells), 2014 University of Illinois Law Review 1739 (2014). Full Text

Historical Perspective on the Corporate Interest Deduction, 18 Chapman Law Review 29 (2014). (Symposium) Full Text

When We Taxed the Pyramids, 41 Florida State University Law Review 39 (2013). (Symposium) Full Text

Taxing Bigness, 66 Tax Law Review 379 (2013). (Symposium) Full Text

The Globalization of Corporate Tax Reform, 40 Pepperdine Law Review 1307 (2013). (Symposium) Full Text

Questioning “Law and Finance”: US Stock Market Development, 1930-70 (with Brian R. Cheffins and Harwell Wells), Business History 1 (2013). Full Text

The Corporate Pyramid Fable (with Bryan Cheffins), 84 Business History Review 435-58 (2010). Full Text

The Rise and Fall of Post-World War II Corporate Tax Reform, 73 Journal of Law and Contemporary Problems 207-32 (2010). Full Text

Is Berle and Means Really a Myth? (with Brian Cheffins), 83 Business History Review 443-474 (2009). Full Text

Dividends and Politics (with Brian Cheffins and Marc Goergen), 25 European Journal of Political Economy 208-224 (2009). Full Text

Tax and the Separation of Ownership and Control (with Brian Cheffins), in Tax and Corporate Governance (edited by Wolfgang Schon, Springer, 2008). Full Text

Corporate Ownership and Control in the UK: The Tax Dimension (with Brian Cheffins), 70 Modern Law Review 778-811 (2007). Abstract

Does Dividend Policy Have a Political Dimension? The British Case (with Brian Cheffins and Marc Goergen), 5 CESifo DICE Report: Journal of Institutional Comparisons 33 (2007).

Entity Theory as Myth in the U.S. Corporate Excise Tax of 1909, in Studies in the History of Tax Law, Vol. II (edited by John Tiley, Hart Publishing, 2007). Full Text

Dividends and Tax Policy in the Long Run, 2007 University of Illinois Law Review 533 (2007). Full Text

A Capital Lock-In Theory of the Corporate Income Tax, 94 Georgetown Law Journal 889-947 (2006). Reprinted in 48 Corporate Practice Commentator 649 (2006) and Monthly Digest of Tax Articles (Jan. 2007). Full Text

The Story of Double Taxation: A Clash over the Control of Corporate Earnings, in Business Tax Stories (edited by Steven A. Bank and Kirk J. Stark, Foundation Press, 2005). Abstract

The Dividend Divide in Anglo-American Corporate Taxation, 30 Journal of Corporation Law 1-50 (2004). Full Text

Tax, Corporate Governance, and Norms, 61 Washington & Lee Law Review 1159 (2004). Reprinted in 47 Corporate Practice Commentator 195 (2005). Full Text

Federal Income Tax of 1913, in Vol. 2 Major Acts of Congress 49 (edited by Brian K. Landsberg, Macmillan Reference USA, 2004).

Internal Revenue Act of 1954, in Vol. 2 Major Acts of Congress 207 (edited by Brian K. Landsberg, Macmillan Reference USA, 2004).

Review Essay: The Progressive Consumption Tax Revisited, 101 Michigan Law Review 2238-60 (2003). Reviewing Fair Not Flat: How to Make the Tax System Better and Simpler, by Edward J. McCaffery. Full Text

Is Double Taxation a Scapegoat for Declining Dividends? Evidence from History, 56 Tax Law Review 463 (2003). Full Text

Corporate Managers, Agency Costs, and the Rise of Double Taxation, 44 William & Mary Law Review 167-261 (2002). Full Text

Entity Theory as Myth in the Origins of the Corporate Income Tax, 43 William & Mary Law Review 447-537 (2001).

The Transcontinental “A” Train? Foreign Mergers Under Section 368(a)(1)(A), 54 Tax Lawyer 555-76 (2001). Full Text

Codifying Judicial Doctrines: No Cure for Rules But More Rules?, 54 SMU Law Review 37-45 (2001).

Mergers, Taxes, and Historical Realism, 75 Tulane Law Review 1-86 (2000). Full Text

Taxing Divisive and Disregarded Mergers, 34 Georgia Law Review 1523-89 (2000). Full Text

The Runaway “A” Train: Does the IRS Need New Brakes?, 87 Tax Notes 553-65 (2000).

Federalizing the Tax Free Merger: Toward an End to the Anachronistic Reliance on State Corporation Laws, 77 North Carolina Law Review 1307-1404 (1999). Full Text

Origins of a Flat Tax, 73 Denver University Law Review 329-402 (1996). Full Text

Devaluing Reform: Executive Compensation and the Derivatives Market, 7 DePaul Business Law Journal 301-32 (1995).

Comment, Anti Miscegenation Laws and the Dilemma of Symmetry: The Understanding of Equality in the Civil Rights Act of 1875, 2 University Of Chicago Law School Roundtable 303-44 (1995).

Other Publications

The False Dichotomy in Name, Image, and Likeness Legislation, Harvard Journal of Sports Law and Entertainment (2020). (online symposium) Ful Text

Here’s the Deal: Major League Soccer’s New CBA, American Soccer Now (Feb. 17, 2016). Article Link

Divided Loyalties: Lawsuits, U.S. Soccer, and the NWSL, American Soccer Now (Feb. 10, 2016). Article Link

Shifty Moves: Sepp Blatter, Neymar, Google Flout Rules, American Soccer Now (Sept. 29, 2015). Article Link

Senate Hearing on Soccer Corruption; Three Thoughts, American Soccer Now (July 16, 2015). Article Link

Will SEC Compensation Rules Drive Canadian Companies to Delist? (with George Georgiev), Globe and Mail (Toronto) (July 22, 2015). Article link

CONCACAF’s Reform Plan: Is This the Right Framework?, American Soccer Now (July 9, 2015). Article link

Why Did FIFA President Sepp Blatter Resign Now?, American Soccer Now (June 2, 2015). Article link

Who Won the MLS Labor Negotiations? Single Entity, American Soccer Now (March 5, 2015). Article link

Should MLS Players Skip the Strike and Sue Instead?, American Soccer Now (March 2, 2015). Article link

MLS Could Retain Single Entity & Offer Free Agency, American Soccer Now (Feb 11, 2015). Article link

MLS’ Single-Entity Status Driving Free Agency Battle, American Soccer Now (Feb. 3, 2015). Article link

What's Old Is New Again: Historical Perspectives on Tax Law & Policy (with Kirk J. Stark and Joseph Thorndike), 109 Tax Notes 529-30 (2005).