Articles
Is the Nation of Immigrants Punishing Its Emmigrants: A Critical Review of the Expatriation Rules Revised by the American Jobs Creation Act of 2004
Eva Farkas-DiNardo
The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies
Roseanne Altshuler and Harry Grubert
Capital Equipment Expensing: Incremental Tax Reform for a Transition Realization-Based Income Tax
Charles T. Terry
Horizontal and Vertical Equity in Taxation as Constitutional Principles: Germany and the United States Contrasted
Henry Ordower
The Lazarus Effect: A Commentary on In-Kind Guaranteed Payments
David L. Cameron and Philip F. Postlewaite
Agency Activism as a New Way of Life: Administrative Modification of the Internal Revenue Code Through Limited Issue Focused Examinations
W. Edward Afield
Taxing Middle Class Trust(s)
Pamela Champine
A New Model for Identifying Basis in Life Insurance Policies: Implementation and Deference
Mitchell M. Gans and Jay A. Soled
Comments on the OECD Proposal for Secret and Mandatory Arbitration of International Tax Disputes
Michael J. McIntyre
Biometrics: Solving the Regressivity of VATs and RSTs With "Smart Card" Technology
Richard Thompson Ainsworth
Recent Developments in Federal Income Taxation: The Year 2004
Ira B. Shepard and Martin J. McMahon Jr.