Published: 2022-04-06

A New Paradigm for IRS Guidance: Ensuring Input and Enhancing Participation

Leslie Book

517–587

Abstract

Cathy is a financially unsophisticated homemaker whose husband engaged in Medicare fraud in 1999, for which he was imprisoned the following...

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Citizens United, Tax Policy, and Corporate Governance

Michael A. Behrens

589–628

Abstract

These scenarios illustrate the ways in which the Citizens United decision might enable corporations to stage tax-motivated campaign...

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