Articles, Essays, and Book Reviews


Stephanie Hoffer, Tax Theory and Feral AI, (2020) (forthcoming).
Links: SSRN |


Stephanie Hoffer, Will Treasury’s Final Regulations Fix the ABLE Act?, 153 Tax Notes 265 (2016).


Stephanie Hoffer, H.B. 155 Ohio Achieving a Better Life Experience Act, Testimony for Public Hearing, Ohio Senate Ways and Means Committee (June 10) (2015).
Links: | Ohio Senate


Stephanie Hoffer, Formal Comments on Reg 102837-15, Guidance Under Section 529A Qualified Able Programs, (2015).
Links: SSRN |


Stephanie Hoffer, Making the Law More ABLE: Reforming Medicaid for Disability, 76 Ohio St. L.J. 1255 (2015).
Links: OSU Library Link | Lexis | Westlaw | Hein | SSRN | OSU Knowledge Bank |


Stephanie Hoffer & Christopher J. Walker, Is the Chief Justice a Tax Lawyer?, 2015 Pepp. L. Rev. 33 (2015).
Links: OSU Library Link | Lexis | Westlaw | Hein | SSRN |


Stephanie Hoffer & Christopher J. Walker, The Death of Tax Court Exceptionalism, 99 Minn. L. Rev. 221 (2014).
Links: OSU Library Link | Lexis | Westlaw | Hein | SSRN |


Stephanie Hoffer & Dale Oesterle, Tax-Free Reorganizations: The Evolution and Revolution of Triangular Mergers, 108 Nw. U. L. Rev. 1083 (2014).
Links: OSU Library Link | Lexis | Westlaw | Hein | SSRN |


Stephanie Hoffer, Misrepresentation: The Restatement’s Second Mistake, 2014 U. Ill. L. Rev. 115 (2014).
Links: OSU Library Link | Lexis | Westlaw | Hein | SSRN |


Stephanie Hoffer, Redirecting Direct Democracy: Non-Essential Spending As Political Speech, 95 Marq. L. Rev. 563 (2011).
Links: OSU Library Link | Lexis | Westlaw | Hein |


Stephanie Hoffer, Taxes, Local Journalism and Transition to the Public Sector, (2010).
Links: Knight Commission on the Information Needs of Communities in a Democracy


Stephanie Hoffer, Caesar as God’s Banker: Using Germany’s Church Tax as an Example of Non-Geographically Bounded Taxing Jurisdiction, 9 Wash. U. Global Stud. L. Rev. 595 (2010).
Links: OSU Library Link | Lexis | Westlaw | Hein | SSRN |


Stephanie Hoffer, Goldburn Maynard, Elizabeth Fate, Damon Kellar, Drienne Sneed, & Phillip DeSalvo, To Pay or Delay: The Nominee’s Dilemma Under Collection Due Process, 82 Tul. L. Rev. 781 (2008).
Links: OSU Library Link | Lexis | Westlaw | Hein |


Stephanie Hoffer, Philip F. Postlewaite & Matthew T. Kemp, The Adaptation of U.S. Tax Treaties to Changing Business Forms: A Case Study of Hybrid Entities, 34 Int'l Tax J. 33 (2008).
Links: OSU Library Link | Hein |


Stephanie Hoffer, Adopting the Family Taxable Unit, 76 U. Cin. L. Rev. 55 (2007).
Links: OSU Library Link | Lexis | Westlaw | Hein |


Stephanie Hoffer, Hobgoblin of Little Minds No More: Crafting an IRS Duty of Consistency, 2006 Utah L. Rev. 317 (2006).
Links: OSU Library Link | Lexis | Westlaw | Hein |


Stephanie Hoffer, A Comparison of Tax Exempt Organizations in the People’s Republic of China and the United States, 3 Loy. U. Chi. Int'l L. Rev. 1 (2005).
Links: OSU Library Link | Lexis | Westlaw | Hein |


Stephanie Hoffer, Give Them My Regards: A Proposal for Applying the COD Rules to Disregarded Entities, 107 Tax Notes 327 (2005).
Links: OSU Library Link | Lexis | SSRN |


Stephanie Hoffer & Travis McDade, Of Logrolling and Disunity: The Very Evils Ohio’s One Subject Rule Was Designed to Prevent, 51 Clev. St. L. Rev. 557 (2004).
Links: OSU Library Link | Lexis | Westlaw | Hein |


Blogs and Blog Posts


Stephanie Hoffer, The Surly Subgroup, (2016).
Links: The Surly Subgroup


Stephanie Hoffer & Christopher J. Walker, A Few More Words on Ax and the Future of Tax Court Exceptionalism, Procedurally Taxing (Apr. 15) (2016).
Links: | Procedurally Taxing


Stephanie Hoffer, H.B. 155 Ohio Achieving a Better Life Experience Act, Testimony for Public Hearing, Ohio House Community and Family Advancement Committee (May 5) (2015).


Stephanie Hoffer, New Section 529A Is Much More Than A Tax Break, TaxProf Blog (Oct. 22) (2015).
Links: TaxProfBlog


Stephanie Hoffer, Financial Planning for Children With Disabilities, By Common Consent (Nov. 20) (2015).
Links: By Common Consent


Stephanie Hoffer & Christopher J. Walker, The Tax Court And The Administrative State — Congress Responds To The D.C. Circuit, TaxProf Blog (Dec. 29) (2015).
Links: | TaxProf Blog


Stephanie Hoffer & Christopher J. Walker, The Death of Tax Exceptionalism’s Next Victim: The United States Tax Court, Procedurally Taxing (Apr. 17) (2014).
Links: | Procedurally Taxing


Stephanie Hoffer & Christopher J. Walker, Kuretski, the Tax Court, and the Administrative Procedure Act, Procedurally Taxing (June 23) (2014).
Links: | Procedurally Taxing


Stephanie Hoffer & Christopher J. Walker, Kuretski, the Tax Court, and the Administrative Procedure Act, TaxProf Blog (June 24) (2014).
Links: | TaxProf Blog


Books


Stephanie Hoffer & Philip F. Postlewaite, International Taxation, Corporate and Individual (8th ed.), (2013).
Links: OSU Library Link |


Stephanie Hoffer & Philip F. Postlewaite, International Taxation, Corporate and Individual (7th ed.), (2012).
Links: OSU Library Link |


Stephanie Hoffer & Philip F. Postlewaite, International Taxation, Corporate and Individual, 6th ed., (2011).
Links: OSU Library Link |


Stephanie Hoffer & Philip F. Postlewaite, International Taxation, Corporate and Individual (5th ed.), (2010).
Links: OSU Library Link |