Articles
Winner-Take-All Markets: Easing the Case for Progressive Taxation
Martin J. McMahon Jr. and Alice G. Abreu
The Constitutionality of Taxing Compensatory Damages for Mental Distress When There Was No Accompanying Physical Injury
Douglas A. Kahn
The Future Taxation of Private Business Firms
George K. Yin
Taxation of Electronic Commerce: Federal Income Tax Issues in the Establishment of a Software Operation in a Tax Haven
David R. Tillinghast
Tax Consequences of Assigning Life Insurance—Time for Another Look
Douglas A. Kahn and Lawrence W. Waggoner
An Overview Concerning Certain Recent Changes for Foreign Compensatory Trusts: 402(b)Trusts, Grantor Trusts and "Rabbi" Trusts
Steven W. Rabitz
Estate and Gift Tax Effects of Selling a Remainder: Having D'Ambrosio, Wheeler and Magnin Changed the Rules?
Ronald H. Jensen
Rethinking the Risk of Defined Contribution Plans
Regina T. Jefferson
Blum and Kalven at 50: Progressive Taxation, "Globalization," and the New Millenium
Michael A. Livingston
When Charity Aids Tax Shelters
Darryll K. Jones
Book Review
Perspectives on Social Security Reform
Karen C. Burke and Grayson M. P. McCouch