Published: 2019-12-12
Articles
The Unruly World of Tax: A Proposal for an International Tax Cooperation Forum
57–87
Abstract
International cooperation in tax policy is deeply fractured. Inconsistencies, loopholes, and ineffective mechanisms—which could be avoided if real...
Equity in the Distribution of Tax Preferences for Pensions: Capping the Amount Allowable in Tax-Preferenced Retirement Plans
89–107
Abstract
Tax-preferenced retirement plans are designed to be vehicles for saving for retirement, not massive tax shelters for wealthy individuals. Because...