Articles
Toward Income Tax Accounting Consistency: Eliminating Accrual, Depreciation, and the Existing Tax Treatment of Borrowing
Joseph M. Dodge
Many Unhappy Returns: The Need for Increased Tax Penalties for Identity Theft-Based Refund Fraud
Pippa Browde
The Historical Origins of the Debt-Equity Distinction
Camden Hutchinson
The Criminality of "Tax Planning"
Michelle M. Kwon
Provisions Denying a Deduction for Illegal Expenses and Expenses of an Illegal Business Should be Repealed
Douglas A. Kahn and Howard Bromberg
Tax Compliance as a Wicked System
J. T. Manhire
Recent Developments in Federal Income Taxation: The Year 2015
Martin J, McMahon Jr. and Bruce A. McGovern
Big Haven and Tax Haven Secrecy
Arthur J. Cockfield
Taxing Losers
Eric D. Chason
A Hitchhicker's Guide to the OECD's International VAT/GST Guidelines
Walter Hellerstein