Published: 2019-08-26
Articles
Sham on You: Too Good to Be True
313–362
AbstractOf course, many taxpayers manipulate their affairs to minimize their taxes. The new December 2017 limits on state tax deductions evidence,...
A Tax Professor's Guide to Formative Assessment
363–447
AbstractThe ABA Standards now require formative assessment to be integrated into law school courses, and there is extensive literature, both in legal...
Expanding State Fiscal Capacity, Part I: Combining an Entity-Level Consumption Tax, Improved Sales Factor Apportionment, and a Tax on a Federal Windfall (the QBI Deduction)
448–499
AbstractThe Tax Cuts and Jobs Act (TCJA) was the most significant piece of federal tax legislation passed in thirty years. Not surprisingly, the TCJA...
Cloudy with a Chance of Taxation
500–570
AbstractThe growth of the digital economy, and, in particular, cloud computing, has put a significant strain on sales taxation and other consumption tax...
Measuring the Effect of Social Background on Judicial Decision-Making in Tax Cases
579–620
AbstractJudicial decision-making is an important part of the law-making process. The positive research of judicial decision-making is expanding, and its...
Book Review
International Tax Policy: Between Competition and Cooperation
571–578
AbstractInternational Tax Policy: Between Competition and Cooperation. By Tsilly Dagan. Cambridge Tax Law Series, 2018. Pp. x, 251....