Published: 2021-10-07

A Hitchhiker's Guide to Comparative Tax Scholarship

Kim Brooks

1–50

Abstract

Comparative law offers scholars a fascinating lens through which to discover new insights about the world, but only if we take on comparative...

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Giving Credits Where Credits Are (Arguably) Due

A Half Century's Evolution in the Design of Personal Tax Expenditures

Lawrence Zelenak

51–150

Abstract

In the late 1960s, when Stanley Surrey introduced the concept of tax expenditures and the federal government began producing tax expenditure...

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The Making of International Tax Law

Empirical Evidence from Tax Treaties Text

Elliott Ash, Omri Marian

151–190

Abstract

We offer the first attempt at empirically testing the level of transnational consensus on the legal language controlling international tax...

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The Right and the Good

Taking Rights, Value Creation, and the Rhetoric of International Taxationq

David Elkins

191–239

Abstract

A prominent theme in the discourse of international taxation is that taxing rights should follow wealth production. Examples of current attempts...

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Making Tax Policy Great Again

America, You've Been Trumped

Phyllis C. Taite

240–276

Abstract

Tax policy plays a role in shaping the economy. Scholars have long asserted that tax policy should be used to make positive impacts on economic...

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Reasonable Tax Rules

Advancing Process Values with Remedial Restraint

James M. Puckett

277–348

Abstract

The tax administration is at risk of an overcorrection with respect to its rulemaking process. Tax practitioners increasingly are mining the...

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Taxation in Support of Equality

The Swedish RUT Deduction and the Circular Economy

Cristina Trenta

349–374

Abstract

This Article investigates the tax dimensions of sustainable development as it specifically relates to the Circular Economy in the experience of...

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