Published: 2022-05-02
Articles
IRC §§ 7431 and 7433: Civil Remedies for Abusive Practices by the IRS
563–605
AbstractA government must have revenue to exist, and a government the size of the present-day United States government requires a staggering amount of...
Horizontal and Vertical Equity: The Musgrave/Kaplow Exchange
607–622
AbstractOver the past several years, Professors Richard Musgrave and Louis Kaplow have engaged in an exchange over the question whether the concept of...