Articles
The Agency Tax Costs of Mutual Funds
Danielle A. Chaim
Stanley Surrey, the Code and the Regime
Reuven Avi-Yonah and Nir Fishbien
Dark Money Darker? IRS Shutters Collection of Donor Data
Philip Hackney
Why the Optimal Long-Run Tax Rate on Capital is Zero . . . or Very High: The Missing Explanation
Chris William Sanchirico
Democracy Avoidance in Tax Lawmaking
Clinton G. Wallace
Too Much SALT? The Nuanced Impact of the State and Local Tax Deduction Cap on Pass-Through Business Taxpayers
Jeffrey H. Kahn, Miles A. Romney, and John S. Treu
Work Hours & Income Tax Cuts: Evidence from Federal-State Tax Interactions
Michael Simkovic and Eric J. Allen