Diet-related illness in the U.S. has risen to crisis levels, with today’s parents projected—for the first time—to enjoy longer lives than their...

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Financial security in retirement is crucial. Without it, people fall into poverty, work until they die, and die younger than they should.

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Three dozen states have enacted laws since 2018 that are designed to provide passthrough entity owners with an unlimited federal tax deduction...

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America does not tax its richest citizens, such as Elon Musk or Jeff Bezos, at all. This Article argues that part of the reason is the paradox...

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Traditional international tax rules empower a source state to tax non-residents who have a strong physical connection to that state. Digitalized...

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“Zero-price” transactions—in which goods or services are provided at a cash price of zero—are an increasingly important feature of economic...

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Technological advances and the digitalization of the global economy have created an economic environment beyond the imagination of the original...

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With ProPublica’s dramatic revelation in 2021 of the low “true tax rates” of America’s billionaires serving as a catalyst, the exclusion of...

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Review of: Tax and Government in the Twenty-First Century, Miranda Stewart, Cambridge University Press, 2022, pp. 407.

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Review of: Stanley S. Surrey, A Half-Century with the Internal Revenue Code: The Memoirs of Stanley S. Surrey. Edited by Lawrence A....

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