Published: 2021-10-07
Articles
A Hitchhiker's Guide to Comparative Tax Scholarship
1–50
AbstractComparative law offers scholars a fascinating lens through which to discover new insights about the world, but only if we take on comparative...
Giving Credits Where Credits Are (Arguably) Due
A Half Century's Evolution in the Design of Personal Tax Expenditures
51–150
AbstractIn the late 1960s, when Stanley Surrey introduced the concept of tax expenditures and the federal government began producing tax expenditure...
The Making of International Tax Law
Empirical Evidence from Tax Treaties Text
151–190
AbstractWe offer the first attempt at empirically testing the level of transnational consensus on the legal language controlling international tax...
The Right and the Good
Taking Rights, Value Creation, and the Rhetoric of International Taxation
191–239
AbstractA prominent theme in the discourse of international taxation is that taxing rights should follow wealth production. Examples of current attempts...
Making Tax Policy Great Again
America, You've Been Trumped
240–276
AbstractTax policy plays a role in shaping the economy. Scholars have long asserted that tax policy should be used to make positive impacts on economic...
Reasonable Tax Rules
Advancing Process Values with Remedial Restraint
277–348
AbstractThe tax administration is at risk of an overcorrection with respect to its rulemaking process. Tax practitioners increasingly are mining the...
Taxation in Support of Equality
The Swedish RUT Deduction and the Circular Economy
349–374
AbstractThis Article investigates the tax dimensions of sustainable development as it specifically relates to the Circular Economy in the experience of...