Published: 2025-03-25
Articles
AI and the Regulation of Tax Return Preparers
1–50
AbstractTax return preparers play a pivotal role for millions of taxpayers, and their number ranges in the hundreds of thousands. Despite preparers’...
Capitalizing Carbon
The Taxation of Carbon Credits in Voluntary Carbon Markets
51–90
AbstractThis Article explores the evolving intersection of carbon offset credits, U.S. federal tax law and clean energy tax incentives, emphasizing the...
Do Tax Judges Favor the Tax Authority?
91–127
AbstractJudges and judicial systems have become more specialized in response to increasing legal complexity. While the theoretical literature has...
Gaming the Endowment Tax
128–175
AbstractThe 2017 law known as the Tax Cuts and Jobs Act (TCJA) enacted a tax on private, non-profit college and university endowments for the first...
Towards an Understanding of Tax Complexity
176–254
AbstractThe study of tax complexity has reached consensus on two things. First, complexity pervades the U.S. tax system. And second, it is not
always...
Reassessing Corporate Philanthropy from a Tax Perspective
255–301
AbstractU.S. corporations make and deduct charitable contributions in excess of $20 billion annually. This Article reassesses corporate philanthropy...