2Edward D. Kleinbard, "Equity Derivative Products: Financial Innovation's Newest Challenge to the Tax Sys- tem", 69 TexasLawReview (1991).
3Alvin C. Warren, "Financial Contract Innovation and Income Tax Policy", 107 Harvard Law Review (1993).
4Daniel Shaviro, "Risk-based Rules and the Taxation of Capital Income", 50 Tax Law Review (1995).
5H. David Rosenbloom, "Source-Basis Taxation of Derivative Financial Instruments: Some Unanswered Ques- tions", 50 University of Miami Law Review (1996).
6David F. Levy, "Towards Equal Tax Treatment of Economically Equivalent Financial Instruments: Proposals for Taxing Prepaid Forward Contracts, Equity Swaps, and Certain Contingent Debt Instruments", 3 Florida Tax Re- v/ew (1997).
7Mark P. Gergen & Paula Schmitz, "The Influence of Tax Law on Securities Innovation in the United States: 1981 - 1997", 52 Tax Law Review (1997).
9Jeffrey M. Colon, "Financial Products and Source Basis Taxation.. U.S. International Tax Policy at the Cross- roads", 50 University of Illinois Law Review (1999).
10David P. Hariton, "When and How Should the Economic Substance Doctrine Be Applied?", 60 Tax Law Re- v/ew (2006).