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How I Learned to Stop Worrying and Love Double Taxation
(Notre Dame Law Review, 2003)
This Article is divided into three Parts. The first Part is devotedto an example demonstrating that, while double taxation may be gratuitous in a purely domestic context, it invariably becomes necessary in a multinational ...
Capitalism and the Tax System: A Search for Social Justice
(SMU Law Review, 2008)
America is a country founded on ideas. The Enlightenment presented one set of ideas that attended our birth, and one Enlightenment belief that is as strong today as during the revolution is our faith in capitalism and the ...
Stargazing: The Alternative Minimum Tax for Individuals and Future Tax Reform
(Oregon Law Review, 1990)
The article uses the provisions of the Alternative Minimum Tax in an attempt to predict the course of future tax reform.
Redistribution Through Discriminatory Taxes: A Contractarian Explanation of the Role of the Courts
(George Mason Law Review, 1998)
What role should courts serve regarding wealth redistribution through tax provisions? Perhaps they should base decisions on efficiency grounds, protecting society from the transactions costs and other wealth reductions ...