Published: 2024-08-08

Food Tax Substitution Effects

Noah Smith-Drelich

1–55

Abstract

Diet-related illness in the U.S. has risen to crisis levels, with today’s parents projected—for the first time—to enjoy longer lives than their...

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How Federal Government Policy Helped Create Retirement Insecurity

Beverly Moran

56–86

Abstract

Financial security in retirement is crucial. Without it, people fall into poverty, work until they die, and die younger than they should.

...

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The Passthrough Entity Tax Scandal

Daniel J. Hemel

87–129

Abstract

Three dozen states have enacted laws since 2018 that are designed to provide passthrough entity owners with an unlimited federal tax deduction...

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The Paradox of Taxing the Rich

Edward J. McCaffery

130–196

Abstract

America does not tax its richest citizens, such as Elon Musk or Jeff Bezos, at all. This Article argues that part of the reason is the paradox...

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A New Pillar to Address Tax Challenges Arising from Digitalization of the Economy

Consensus-Based Digital Services Taxes?

Jingyi Wang

197–234

Abstract

Traditional international tax rules empower a source state to tax non-residents who have a strong physical connection to that state. Digitalized...

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Taxing Zero

Hillel Nadler

235–307

Abstract

“Zero-price” transactions—in which goods or services are provided at a cash price of zero—are an increasingly important feature of economic...

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The Shifting Economic Allegiance of Capital Gains

Amanda Parsons

308–372

Abstract

Technological advances and the digitalization of the global economy have created an economic environment beyond the imagination of the original...

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Designing a Billionaire's Tax

Lawrence Zelenak

373–435

Abstract

With ProPublica’s dramatic revelation in 2021 of the low “true tax rates” of America’s billionaires serving as a catalyst, the exclusion of...

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Book Review: The Evolving Tax State

A Review Essay

Steven M. Sheffrin

436–456

Abstract

Review of: Tax and Government in the Twenty-First Century, Miranda Stewart, Cambridge University Press, 2022, pp. 407.

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Book Review: A Tax Giant's View from Atop the Beanstalk

Johnny Rex Buckles

457–524

Abstract

Review of: Stanley S. Surrey, A Half-Century with the Internal Revenue Code: The Memoirs of Stanley S. Surrey. Edited by Lawrence A....

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