Published: 2022-05-02
Articles
Accommodating the "Low-Income" in a Cash-Flow or Consumed Income Tax World
445–491
AbstractI presented an outline of this paper to a meeting of the Tax Structure and Simplification Committee of the Tax Section of the American Bar...
Interpreting Tax Legislation: The Role of Purpose
492–519
AbstractThis paper was delivered in abbreviated form at the January 1995 meeting of the American Association of Law Schools, Tax...