Published: 2022-04-11
Articles
The Corporate Income Tax: A Persistent Policy Challenge
75–93
AbstractThis article was presented as the inaugural Ellen Bellet Gelberg Tax Policy Lecture at the University of Florida Levin College of Law on...
In Defense of College Savings Plans: Using 529 Plans to Increase the Impact of Direct Federal Grants for Higher Education to Low- and Moderate-Income Students
97–140
AbstractA high school graduate with no college education can expect to earn on average $638 per week. Those holding a bachelor’s degree earn almost...