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Full-Text Articles in Tax Law
Contractual Tax Reform, Michael Abramowicz, Andrew Blair-Stanek
Contractual Tax Reform, Michael Abramowicz, Andrew Blair-Stanek
William & Mary Law Review
One-size-fits-all taxation fails to accommodate diverse taxpayer circumstances. This Article proposes allowing taxpayers to contract into alternative tax regimes administered by private intermediaries. Participating taxpayers would make payments to the intermediaries pursuant to contract, and the intermediaries would be required to pay to the government at least as much as these taxpayers would have paid the government otherwise. That amount is determined based on the actual tax receipts of a control group, taxpayers who wish to contract with an intermediary but instead are chosen at random to continue under the status quo. These alternative tax regimes might better accommodate taxpayers’ …
Why Study Tax History?, Reuven S. Avi-Yonah
Why Study Tax History?, Reuven S. Avi-Yonah
Reviews
Since the beginning of this century, John Tiley organized an annual tax history conference at Cambridge, a tradition that was continued after his death under the leadership of Peter Harris. These are the papers from the ninthCambridge Tax Law History Conference, held in July 2018. In the usual manner, the papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinized and edited to the highest standard for inclusion in this prestigious series. The result is an outstanding book, with many high quality contributions to historical tax research.
Tax Policy And Our Democracy, Clinton G. Wallace
Tax Policy And Our Democracy, Clinton G. Wallace
Michigan Law Review
Review of Anthony C. Infanti's Our Selfish Tax Laws: Toward Tax Reform That Mirrors Our Better Selves.