Published: 2022-04-11

Call for the Gradual Phase-Out of All Paper Tax Information Statements

Jay A. Soled

345–374

Abstract
For nearly a century, tax information statements such as Form W-2s and Forms 1099 have dominated the tax administration process, ensuring taxpayer...

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The Myth of Realization: Mark-to-Market Taxation of Publicly-Traded Securities

David Elkins

375–407

Abstract

In the Greco-Roman world, touching right hands as a greeting demonstrated that one was weaponless and contributed to a more convivial...

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