Current Issue: Volume 27, Number 1 (2023)
Articles
Ethical Attitudes Toward Taxes in the U.S.: Changes Over 20 Years and Demographic Differences
Donald L. Ariail, Dennis R. Lassila, Anita Reed, and Lawrence Murphy Smith
Business-Entity Charitable Workarounds
Karen C. Burke
ESG and the Demand for State Tax Incentives
Mark J. Cowan and Joshua Cutler
Tax Law Enforcement and Redistributive Politics
Yehonatan Givati and Andrew T. Hayashi
Safeguarding Taxpayer Data
Michael Hatfield
Unbundling Social Security from the Payroll Tax
Henry Ordower
The Role of Marriage in the Internal Revenue Code
Theodore P. Seto
Book Review
Book Review: Tax Without Law
Susan C. Morse