Published: 2024-12-16
Articles
Ethical Attitudes Toward Taxes in the U.S.
Changes over 20 Years and Demographic Differences
1–36
AbstractThis study examines ethical attitudes toward taxation in the United States (U.S.). The U.S. system, as in many other countries, relies...
Business-Entity Charitable Workarounds
37–77
AbstractIn 2017 Congress enacted a controversial $10,000 cap on individual deductions for state and local taxes. States initially responded by enacting...
ESG and the Demand for State Tax Incentives
78–148
AbstractThis Article argues that a business which embeds environmental, social, and governance (ESG) considerations in its strategy should consider...
Tax Law Enforcement and Redistributive Policies
149–211
AbstractThe Inflation Reduction Act signed by President Biden on August 16, 2022, allocated $80 billion in additional funding for the IRS. While...
Safeguarding Taxpayer Data
212–268
AbstractThe Internal Revenue Service (IRS) collects more information on more individuals than any other government agency. The information is not only...
Unbundling Social Security from the Payroll Tax
269–303
AbstractThis Article emphasizes that social security funding has contributed significantly to the shift in tax burdens from high income and wealth to...
Guaranteed Wealth?
A New Way of Thinking About the Gift Tax Treatment of Loan Guarantees
304–347
AbstractWealthy parents have found an ingenious way to magnify their children’s assets without paying gift tax. Rather than transfer assets to the...
The Role of Marriage in the Internal Revenue Code
348–384
AbstractThis Article offers a new descriptive account of the role of marriage in the federal tax system. It first outlines an economic frame that...
Book Review
Book Review: Tax Without Law
385–405
AbstractReview of: Wei Cui, The Administrative Foundations of the Chinese Fiscal State. Cambridge University Press, 2022. Pp. xiv, 288.