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Robert J. Peroni

  • The Fondren Foundation Centennial Chair for Faculty Excellence

Publications

Books

  • Federal Income Tax: Code and Regulations, Selected Sections (Martin B. Dickinson ed.; Chicago: CCH, 1990-1991 ed. through 2014-2015 ed.) (member, editorial board).
  • International Income Taxation: Code and Regulations, Selected Sections (coordinating ed.; Chicago: CCH, 1995-1996 ed. through 2014-2015 ed.).
  • Taxation of Business Enterprises (St. Paul, Minn.: Thomson Reuters, 4th ed. 2012) (with Steven A. Bank).
  • Federal Income Tax: Doctrine, Structure, and Policy (New Providence, NJ: LexisNexis, 4th ed. 2011, with Joseph M. Dodge & J. Clifton Fleming, Jr.).
  • International Income Taxation: Code and Regulations, Selected Sections (Chicago: CCH, 2011-2012 ed.; 2010-2011 ed.; 2009-2010 ed.; 2008-2009 ed.; 2007-2008 ed.) (coordinating editor, with contributing editors Charles H. Gustafson & Richard Crawford Pugh).
  • U.S. International Taxation (Boston: Warren, Gorham & Lamont, 1996, 1994, 1992; generally supplemented three times per year, 1992-2011) (with Joel D. Kuntz).
  • Taxation of International Transactions: Materials, Text and Problems (St. Paul: Thomson Reuters, 4th ed. 2011; St. Paul: Thomson/West, 3rd ed. 2006, 2nd ed. 2001; St. Paul: West, 1st ed. 1997; Teacher's Manual 2001, 1997; Supplement 1999) (with Charles H. Gustafson & Richard Crawford Pugh).
  • Taxation of Business Enterprises: Cases and Materials (St. Paul, MN: Thomson/West, 3rd ed. 2006) (with Steven A. Bank & Glenn E. Coven).
  • Hemingway Oil and Gas Law and Taxation (St. Paul: Thomson/West, 4th ed. 2004) (with Owen L. Anderson, John S. Dzienkowski, John S. Lowe, David E. Pierce & Ernest E. Smith).
  • Cases and Materials on Taxation of Business Enterprises (St. Paul: West, 2nd ed. 2002, with G.E. Coven & R.C. Pugh; 1st ed. 1998, with B.B. Barton, G.E. Coven, & R.C. Pugh; Teacher's Manual 2002, 1998).
  • Taxation of Business Enterprises (Chicago, Commerce Clearing House, 1995, 1991; Teacher's Manual 1995, 1991; Supplements 1994, 1993) (with B.B. Barton, G.E. Coven, & R.C. Pugh).
  • Natural Resource Taxation: Principles and Policies (Durham, NC: Carolina Academic Press, 1988; Teacher's Manual 1988; Supplements 1991, 1989; Selected Code and Regulations Supplement) (with John S. Dzienkowski).

Articles

  • Territoriality in Search of Principles and Revenue: Camp and Enzi, 141 Tax Notes 173 (2013) (with J. Clifton Fleming, Jr. & Stphen Shay). [Also published in 72 Tax Notes International 155 (2013)].
  • Designing a U.S. Exemption System for Foreign Income When the Treasury is Empty, 13 Florida Tax Review 397 (2012) (with J. Clifton Fleming, Jr. & Stephen E. Shay).
  • Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base? A Critique of the "New Paradigm" and Its Denouement, 30 Virginia Tax Review 135 (2010) (with J. Clifton Fleming, Jr.).
  • Worse than Exemption, 59 Emory Law Journal 70 (2009) (with J. Clifton Fleming, Jr. & Stephen E. Shay).
  • Perspective on the Worldwide vs. Territorial Taxation Debate, 125 Tax Notes 1079 (2009) (with J. Clifton Fleming, Jr. & Stephen E. Shay). [Reprinted in 57 Tax Notes International 75 (2010).]
  • Some Perspectives from the United States on the Worldwide Taxation vs. Territorial Taxation Debate, 3 Journal of the Australasian Tax Teachers Association 35 (2008) (with J. Clifton Fleming, Jr. & Stephen E. Shay).
  • Conflicts of Interest in Lawyer Referral Arrangements with Nonlawyer Professionals, 21 The Georgetown Journal of Legal Ethics 197 (2008) (with John S. Dzienkowski).
  • Reinvigorating Tax Expenditure Analysis and Its International Dimension, 27 Virginia Tax Review 437 (2008) (with J. Clifton Fleming, Jr.).
  • Recent Developments in the Taxation of Corporations and Shareholders: Pt. 2, Corporate Taxation, May/June 2005, at 23.
  • Recent Developments in the Taxation of Corporations and Shareholders: Pt. 1, Corporate Taxation, Mar./Apr. 2005, at 3.
  • Exploring the Contours of a Proposed U.S. Exemption (Territorial) Tax System, 109 Tax Notes 1557 (2005) (with J. Clifton Fleming, Jr.). [Reprinted in 41 Tax Notes International 217 (2006).]
  • Tax Reform Interrupted: The Chaotic State of Tax Policy in 2003, 35 McGeorge Law Review 277 (2004).
  • 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 J. Clifton Fleming, Jr.). [Reprinted in 35 Tax Notes International 1081 (2004).]
  • Reform and Simplification of the U.S. Foreign Tax Credit Rules, 101 Tax Notes 103 (2003) (with J. Clifton Fleming, Jr. & Stephen E. Shay). [Reprinted in 31 Tax Notes International 1177 (2003).]
  • A Hitchhiker's Guide to Reform of the Foreign Tax Credit Limitation, 56 SMU Law Review 391 (2003).
  • Commentator: Response to Professor McDaniel's Article [Stephen L. Cantor International Tax Symposium], 35 George Washington International Law Review 297 (2003).
  • The Decline in Lawyer Independence: Lawyer Equity Investments in Clients, 81 Texas Law Review 405 (2002) (with John S. Dzienkowski).
  • The David R. Tillinghast Lecture: "What's Source Got to Do With It?"--Source Rules and U.S. International Taxation, 56 Tax Law Review 81 (2002) (with Stephen E. Shay & J. Clifton Fleming, Jr.).
  • Deferral of U.S. Tax on International Income: End It, Don't Mend It--Why Should We Be Stuck in the Middle with Subpart F?, 79 Texas Law Review 1609 (2001).
  • Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income, 5 Florida Tax Review 299 (2001) (with J. Clifton Fleming, Jr. & Stephen E. Shay).
  • Reform in the Use of Phaseouts and Floors in the Individual Income Tax System, 91 Tax Notes 1415 (2001).
  • Point: The United States Should Tax U.S. Corporations on Their Worldwide Income, ABA Section of Taxation Newsletter, Fall 2001, at 14 (with J. Clifton Fleming, Jr. & Stephen E. Shay).
  • The Proper Approach to Taxing the Income of Foreign Controlled Corporations, 26 Brooklyn Journal of International Law 1579 (2001).
  • An Alternative View of Deferral: Considering a Proposal to Curtail, Not Expand, Deferral, 20 Tax Notes International 525 (2000) (with J. Clifton Fleming, Jr. & Stephen E. Shay). [Reprinted in 86 Tax Notes 837 (2000).]
  • Multidisciplinary Practice and the American Legal Profession: A Market Approach to Regulating the Delivery of Legal Services in the Twenty-First Century, 69 Fordham Law Review 83 (2000) (with with John S. Dzienkowski).
  • Shaping the Future of Law: ABA's Multidisciplinary Practice Proposals Will Stymie the Growth of MDPs, Legal Times, Aug. 2, 1999, at 27 (with with John S. Dzienkowski). [Reprinted in Texas Lawyer, Aug. 9, 1999, at 38.]
  • ABA's Definition of Practice Flawed, National Law Journal, July 26, 1999, at A27 (with with John S. Dzienkowski).
  • MDP Commission Opts for Expanded Regulation and Economic Protectionism, Professional Responsibility News, Summer 1999, at 5 (with John S. Dzienkowski).
  • Getting Serious About Curtailing Deferral of U.S. Tax on Foreign Source Income, 52 SMU Law Review 455 (1999) (with J. Clifton Fleming, Jr. & Stephen E. Shay).
  • A Response to Dean Thompson's Paper on the Impact of Code Section 367 and the European Union's 1990 Council Directive on Tax-Free Cross-Border Mergers and Acquisitions, 66 University of Cincinnati Law Review 1271 (1998).
  • Back to the Future: A Path to Progressive Reform of the U.S. International Income Tax Rules, 51 University of Miami Law Review 975 (1997).
  • A Brief Critique of the Supreme Court's Opinion in the Hill Case, 6 Natural Resources Tax Review 151 (1993) (with John S. Dzienkowski).
  • The Energy Policy Act of 1992 and Its Impact on the Law of Natural Resources Taxation, 6 Natural Resources Tax Review 77 (1993) (with John S. Dzienkowski).
  • Taxing and Subsidizing Natural Resource Development, 6 Natural Resources Tax Review 641 (1993) (with John S. Dzienkowski).
  • Phillips Petroleum Co. v. Commissioner: An Important Decision for the Natural Resource Operator Engaged in Multinational Operations, 4 Natural Resources Tax Review 429 (1992).
  • Combining Timber Properties for Depletion Purposes: The Tax Court's Decision in RLC Industries Co. v. Commissioner, 5 Natural Resources Tax Review 482 (1992) (with John S. Dzienkowski).
  • A Critical View of Zuhone's Pool of Capital Dicta, 4 Natural Resources Tax Review 93 (1991) (with John S. Dzienkowski).
  • A Critical View of the Hill Decisions: Calculating Excess Depletion Under the Alternative Minimum Tax, 4 Natural Resources Tax Review 243 (1991) (with John S. Dzienkowski).
  • Significant Current Developments in Oil and Gas Taxation, 40 Annual Institute on Oil & Gas Law & Taxation 10-1 (1989).
  • A Policy Critique of the Section 469 Passive Loss Rules, 62 Southern California Law Review 1 (1988).
  • Untangling the Web of Gift-Leaseback Jurisprudence, 68 Minnesota Law Review 735 (1984).
  • Selecting an Enforceable Forum Selection Clause, 1 Corporate Law Review 28 (1978) (with J. Fretty).

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Contact Information

Robert J. Peroni

rperoni@law.utexas.edu

Work (512) 232-9328

Fax (512) 471-6988

Office: JON 5.218
The University of Texas at Austin
727 E Dean Keeton Street
Austin, TX 78705

Faculty Assistant

Mary B. Hendryx mhendryx@law.utexas.edu
(512) 232-4860

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