Published: 2022-05-02
Articles
Dedication to James J. Freeland
385–389
AbstractAt the conclusion of the fall 1994 semester, Professor James J. (Jack) Freeland retired from his position as Distinguished Service Professor at...
Scoping Out the Uncertain Simplification (Complication?) Effects of VATs, BATs and Consumed Income Taxes
390–443
AbstractOf the many things we do not know about a national, broad-based consumption tax, this article addresses only one of the important uncertainties:...