Tax Law Commons^™

Fiscal And Foreign Relations Dimensions Of Financial Stability Regulation, Ilya Beylin

Villanova Law Review (1956 - )

No abstract provided.

Perverse Tax Incentives And The Destruction Of Creative Works, Luke Maher

Villanova Law Review (1956 - )

No abstract provided.

Aggressive R&D Consulting Companies Fail To Align With The Purpose Of R&D And R&E Tax Incentives., Emily Belanger

Michigan Business & Entrepreneurial Law Review

Research and development (R&D) credits and research and experimentation (R&E) tax incentives have recently experienced legislative changes and litigation related to the questionable methods deployed by R&D consulting firms. Proponents of research tax incentives tout their potential to produce positive externalities and innovation. Critics have pushed back, questioning whether research tax incentives are successfully achieving their purpose. The shifting landscape, litigation over aggressive tax claims, and debatable success of tax incentives signal a need to reassess whether research tax incentives are properly claimed in the United States. This paper proposes stronger regulation of R&D consulting firms to ensure research tax …

Revisiting The Missed Pigouvian Opportunity Of The First Industrial Revolution: A Carbon-Based Pigouvian Tax On Ai, Haozheng Jiang

SLU Law Journal Online

As artificial intelligence (AI) reshapes the economy with comparative speed and scope as during the First Industrial Revolution, policymakers face a familiar dilemma: how to preserve technological progress while addressing its negative externalities. This article proposes a uniform, carbon-based Pigouvian tax on AI as a practicable and forward-looking solution to correct one of AI’s most readily measurable negative externalities without stifling innovation. Drawing on lessons from existing carbon-pricing systems, this article contends that such a tax should be designed with flexibility and transparency to promote both effectiveness and political feasibility. Properly structured, the tax would not deter AI development but …

The Hidden Tax Game, Doron Narotzki

William & Mary Business Law Review

Taxation is not just a legal duty; it is a game, and the best players always win. While governments rely on laws and penalties to enforce compliance, corporations, high-net-worth individuals, and elite tax strategists exploit loopholes, turning complexity into opportunity. This Article argues that tax avoidance is not a flaw in the system, but an expected outcome. Modern tax law does not just permit avoidance; it actively encourages it. The more intricate the rules, the more valuable it becomes to manipulate them.

Using game theory as an analytical lens, this Article reframes taxation as a high-stakes competition, where strategic players …

Aligning Reparations And Taxation, Katherine Pratt

William & Mary Journal of Race, Gender, and Social Justice

Rehabilitative reparation remedies advance the important normative goals of intergenerational restorative justice and racial reconciliation. This Article fills a gap in the reparations literature by exploring a critical missing piece of reparations—nontaxation of reparation remedies. Historical examples of reparation remedies show how, in the past, a patchwork of tax rules prevented taxation of reparations and advanced the rehabilitative goals of reparation remedies and procedural fairness in tax administration. Conversely, contemporary examples show how current tax law taxes the receipt of reparation remedies, thereby undermining the rehabilitative goals of reparations and procedural fairness.

This Article proposes a new statutory tax exclusion …

Is Tax “Law”?, Luís C. Calderón Gómez

Fordham Law Review

Although taxation remains a hotly contested issue in debates by both politicians and political theorists—over the optimal size of government, distributive (and sometimes corrective) justice, or even the legitimacy of current private property arrangements—taxation has been largely ignored by legal theorists, to the detriment of both tax law and legal theory. This Article argues that tax law, driven by its battle against tax evasion, is in deep conflict with widely accepted conceptions of “legality”—that is, the qualities that make a rule distinctively and normatively “law.” This matters because legality is a key buttress in jurisprudential and political theory accounts that …

Is Tax “Law”?, Luís C. Calderón Gómez

Articles

Although taxation remains a hotly contested issue in debates by both politicians and political theorists—over the optimal size of government, distributive (and sometimes corrective) justice, or even the legitimacy of current private property arrangements—taxation has been largely ignored by legal theorists, to the detriment of both tax law and legal theory.  This Article argues that tax law, driven by its battle against tax evasion, is in deep conflict with widely accepted conceptions of “legality”—that is, the qualities that make a rule distinctively and normatively “law.”  This matters because legality is a key buttress in jurisprudential and political theory accounts that …

Couples Neutrality, Marriage Neutrality, And Two-Earner Deductions, Daniel Shaviro

Loyola of Los Angeles Law Review

Tax policy discussions of how to tax married couples, as compared to singles, often focus on the by now much-criticized norms of “marriage neutrality” and “couples neutrality.” While these norms are largely unpersuasive, they do offer a useful analytic starting point, because of both (a) how they relate to more validly expressed concerns, and (b) the significance of the empirical reasons why they generally do not hold.

In evaluating the proper relative tax treatment of different married couples, one of the most important factors that the federal income tax law fails to recognize is the difference between one-earner and two-earner …

Is A Gender-Neutral Income Tax Feasible—Or Desirable?, James Alm, Yvette Lind

Loyola of Los Angeles Law Review

It is increasingly recognized that the individual income tax leads to disparate treatment by race, ethnicity, and gender, even when the statutory tax code is written in a race-, ethnicity-, and gender-blind way. Partly in response to these disparate treatments, there have been many suggestions for moving the income tax to more neutral treatments of taxpayers. In this paper, we focus on a specific aspect of these reform efforts: making the individual income tax gender-neutral. We first examine the many sources of gender non-neutrality in the income tax. We argue that gender non-neutrality arises largely because of deviations of “income” …

Ladies First? The Tax Code Says Otherwise Tax Policy And The Cost Of Economic Dependence, Doron Narotzki, Tamir Shanan

St. John's Law Review

(Excerpt)

First, inclusion and equity policies—such as anti-discrimination laws, affordable childcare, or education access—increase people’s participation in the labor market and thus increase federal and state revenues. Second, ultimately, tax law is not just a mechanism for raising revenue. It actively shapes economic and social realities. By acknowledging the ways in which it has reinforced outdated structures, we can also recognize its untapped potential. If designed differently, tax policy could—and should—serve as more than just a fiscal tool. It could foster economic autonomy, address inequalities, better reflect the needs of a changing society which includes, among other factors, a transition …

Can They Take Your Money If You’Re Not Here ?, Cardozo Tax Law Society, Edward A. Zelinsky

2025–2026 Flyers

Come listen to a mock trial of Professor Zelinsky's ongoing case against New York for a tax assessment.

Inequality As Market Failure, Erick J. Sam

William & Mary Bill of Rights Journal

This Article explores economic, philosophical, and legal relationships between economic inequality and market failure, and it draws on these linkages to develop an innovative normative justification and alternative constitutional basis for a levy on wealth.

The Article’s central analytic result is that several general mechanisms responsible for common market failures can also systematically produce economic inequalities whenever preferences against extreme inequality are fairly widespread. Because these mechanisms satisfy both the ‘process-based’ and ‘outcome-based’ criteria of market failure, redistributive transfers designed to reduce these inequalities would be normatively justified under the widely accepted market failure theory of government action. On this …

The Contemporary Tax Journal’S Interview Of Taylor Reid, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:Ai And Other Emerging Technologies For Tax Practitioners, Raymond Clark

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:Corporate Amt, Weng (Gary) Ng

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: The Latest And Greatest In M & A And Other Transactional Tax Developments, Agnes Yip

The Contemporary Tax Journal

No abstract provided.

The Third Annual Blockchain Tax Conference On January 30, 2026: Valuing Digital Assets, Raymond Clark

The Contemporary Tax Journal

No abstract provided.

Analysis Of H.R.1129 Tax Relief Unleashed For Seniors By Trump Act, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

The Third Annual Blockchain Tax Conference On January 30, 2026: Do We Have A Partnership?, Sviatlana Yakavets, Cynthia Flores

The Contemporary Tax Journal

No abstract provided.