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Full-Text Articles in Law
Spillovers Theory And Its Conceptual Boundaries, Brett Frischmann
Spillovers Theory And Its Conceptual Boundaries, Brett Frischmann
Brett Frischmann
No abstract provided.
Taxing Wealth Seriously, Edward J. Mccaffery
Taxing Wealth Seriously, Edward J. Mccaffery
Edward J McCaffery
The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them. The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to heirs, are simple. The applicable legal doctrines have been in place for nearly a century under the income tax, the primary social tool for addressing matters of economic inequality. The analytic pathways to reform are easy to see once …