Articles
Food Tax Substitution Effects
1–55
AbstractDiet-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...
How Federal Government Policy Helped Create Retirement Insecurity
56–86
AbstractFinancial security in retirement is crucial. Without it, people fall into poverty, work until they die, and die younger than they should.
...The Passthrough Entity Tax Scandal
87–129
AbstractThree dozen states have enacted laws since 2018 that are designed to provide passthrough entity owners with an unlimited federal tax deduction...
The Paradox of Taxing the Rich
130–196
AbstractAmerica 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...
A New Pillar to Address Tax Challenges Arising from Digitalization of the Economy
Consensus-Based Digital Services Taxes?
197–234
AbstractTraditional international tax rules empower a source state to tax non-residents who have a strong physical connection to that state. Digitalized...
Taxing Zero
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...
The Shifting Economic Allegiance of Capital Gains
308–372
AbstractTechnological advances and the digitalization of the global economy have created an economic environment beyond the imagination of the original...
Designing a Billionaire's Tax
373–435
AbstractWith ProPublica’s dramatic revelation in 2021 of the low “true tax rates” of America’s billionaires serving as a catalyst, the exclusion of...
Book Review
Book Review: The Evolving Tax State
A Review Essay
436–456
AbstractReview of: Tax and Government in the Twenty-First Century, Miranda Stewart, Cambridge University Press, 2022, pp. 407.
Book Review: A Tax Giant's View from Atop the Beanstalk
457–524
AbstractReview of: Stanley S. Surrey, A Half-Century with the Internal Revenue Code: The Memoirs of Stanley S. Surrey. Edited by Lawrence A....