Articles
Call for the Gradual Phase-Out of All Paper Tax Information Statements
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...
The Myth of Realization: Mark-to-Market Taxation of Publicly-Traded Securities
375–407
AbstractIn the Greco-Roman world, touching right hands as a greeting demonstrated that one was weaponless and contributed to a more convivial...