Academic Appointments


All Publications


  • US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes INTERNATIONAL TAX AND PUBLIC FINANCE McLure, C. E., Mintz, J., Zodrow, G. R. 2015; 22 (5): 887-907
  • Selected International Aspects of Carbon Taxation AMERICAN ECONOMIC REVIEW McLure, C. E. 2014; 104 (5): 552-556
  • Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system INTERNATIONAL TAX AND PUBLIC FINANCE McLure, C. E. 2009; 16 (3): 395-414
  • Understanding uniformity and diversity in state corporate income taxes 100th Annual National-Tax-Association-Conference on the Theory and Practice of Public Finance: One Hundred Years and Beyond McLure, C. E. NATL TAX ASSOC. 2008: 141–59
  • Harmonizing Corporate Income Taxes in the European Community: Rationale and Implications 22nd Tax Policy and the Economy Conference McLure, C. E. M I T PRESS. 2008: 151–195
  • A few things the tax reform panel needs to remember Symposium on Big Ideas Amid Big Deficits McLure, C. E. NATL TAX ASSOC. 2005: 367–69
  • The European Commission's report on company income taxation: What the EU can learn from the experience of the US states INTERNATIONAL TAX AND PUBLIC FINANCE Hellerstein, W., McLure, C. E. 2004; 11 (2): 199-220
  • The value added tax on electronic commerce in the European Union Conference on Tax Policy in the European Union McLure, C. E. SPRINGER. 2003: 753–62
  • Sales and use taxes on electronic commerce: Legal, economic, administrative, and political issues URBAN LAWYER McLure, C. E. 2002; 34 (2): 487-520
  • The tax assignment problem: Ruminations on how theory and practice depend on history NATIONAL TAX JOURNAL McLure, C. E. 2001; 54 (2): 339-363
  • Implementing subnational value added taxes on internal trade: The compensating VAT (CVAT) INTERNATIONAL TAX AND PUBLIC FINANCE McLure, C. E. 2000; 7 (6): 723-740
  • Implementing state corporate income taxes in the digital age NATIONAL TAX JOURNAL McLure, C. E. 2000; 53 (4): 1287-1305
  • Taxing electronic commerce: Whether and how? 92nd Annual Conference on Taxation McLure, C. E. NATL TAX ASSOC-TAX INST AMER. 2000: 328–333
  • Implementing a state VAT: Breaking the logjam in tax assignment 92nd Annual Conference on Taxation McLure, C. E. NATL TAX ASSOC-TAX INST AMER. 2000: 302–309
  • Electronic commerce and the state retail sales tax: A challenge to American federalism INTERNATIONAL TAX AND PUBLIC FINANCE McLure, C. E. 1999; 6 (2): 193-224
  • The economic case for foreign tax credits for cash flow taxes NATIONAL TAX JOURNAL McLure, C. E., Zodrow, G. R. 1998; 51 (1): 1-22
  • Electronic commerce, state sales taxation, and intergovernmental fiscal relations NATIONAL TAX JOURNAL McLure, C. E. 1997; 50 (4): 731-749
  • Fiscal federalism and decentralization: A review of some efficiency and Macroeconomic aspects - Comment Annual World Bank Conference on Development Economics 1995 McLure, C. E. WORLD BANK. 1996: 317–322
  • Advantages of a hybrid direct tax on consumption 88th Annual Conference on Taxation McLure, C. E., Zodrow, G. R. NATL TAX ASSOC-TAX INST AMER. 1996: 47–52
  • A hybrid approach to the direct taxation of consumption Conference on Frontiers of Tax Reform McLure, C. E., Zodrow, G. R. HOOVER INST PRESS. 1996: 70–90
  • THE DANGERS OF DECENTRALIZATION - COMMENT WORLD BANK RESEARCH OBSERVER McLure, C. E. 1995; 10 (2): 221-226
  • THE TAXATION OF NATURAL-RESOURCES AND THE FUTURE OF THE RUSSIAN-FEDERATION Conference on Taxation and Economic Development McLure, C. E. PION LTD. 1994: 309–18
  • ECONOMIC, ADMINISTRATIVE, AND POLITICAL FACTORS IN CHOOSING A GENERAL CONSUMPTION TAX NATIONAL TAX JOURNAL McLure, C. E. 1993; 46 (3): 345-358
  • SUBSTITUTING CONSUMPTION-BASED DIRECT TAXATION FOR INCOME-TAXES AS THE INTERNATIONAL NORM NATIONAL TAX JOURNAL McLure, C. E. 1992; 45 (2): 145-154
  • INCOME-TAX REFORM IN COLOMBIA AND VENEZUELA - A COMPARATIVE HISTORY WORLD DEVELOPMENT McLure, C. E. 1992; 20 (3): 351-367
  • THE 1986 ACT - TAX REFORMS FINEST HOUR OR DEATH THROES OF THE INCOME-TAX NATIONAL TAX JOURNAL McLure, C. E. 1988; 41 (3): 303-315
  • TAX COMPETITION - IS WHATS GOOD FOR THE PRIVATE GOOSE ALSO GOOD FOR THE PUBLIC GANDER NATIONAL TAX JOURNAL McLure, C. E. 1986; 39 (3): 341-348
  • THE EVOLUTION OF TAX ADVICE AND THE TAXATION OF CAPITAL INCOME IN THE USA ENVIRONMENT AND PLANNING C-GOVERNMENT AND POLICY McLure, C. E. 1984; 2 (3): 251-269
  • THE ELUSIVE INCIDENCE OF THE CORPORATE-INCOME TAX - THE STATE CASE PUBLIC FINANCE QUARTERLY McLure, C. E. 1981; 9 (4): 395-413