Articles
Can Audits Encourage Tax Evasion?: An Experimental Assessment
Emily Satterthwaite
Recent Developments in Federal Income Taxation: The Year 2016
Martin J. McMahon Jr. and Bruce A. McGovern
Accretion-Based Progressive Wealth Taxation
David Hasen
The Fallacious Objections to the Tax Treatment of Carried Interest
Douglas A. Kahn and Jeffrey H. Kahn
Considering "Citizenship Taxation": In Defense of FATCA
Young Ran (Christine) Kim
Taking Tax Due Process Seriously: The Give and Take of State Taxation
Hayes R. Holderness
Taxing Social Impact Bonds
Orly Mazur
Inviting Everyone to the ACA (Risk) Pool Party: Using Advanceable, Income-Based Tax Credits to Subsidize Purchases
Mary Leto Pareja
Redefining a Blurry Line: A Proposal to Reform the Taxation of Pension Fund Business and Investment Income
Jesse Boretsky
A Conceptual Framework for Capital Gain
Calvin H. Johnson