In 2013, the Organisation for Economic Co-operation and Development (OECD), at the behest of the G20, embarked upon an ambitious project of...

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Case-based reasoning is, without question, a puzzle. When students are taught to “think like lawyers” in their first year of law school, they...

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Internal Revenue Service (IRS) publications are everywhere in tax practice and almost nowhere in tax scholarship. These publications seek to...

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The canonical literature in law and economics argues that tax laws are more efficient than other areas of law (such as private law) in...

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The companion paper to this (Capital Taxation in an Age of Inequality) argues that a moderate flat rate (proportional) income tax on capital,...

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Few economic indicators have more salience and pervasive financial impact on everyday lives in the United States than poverty measures....

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