Most Recent Additions*
The Internal Revenue Code and Automobiles: A Case Study of Taxpayer Noncompliance
James Alm and Jay A. Soled
Reforming the Charitable Contribution Substantiation Rules
Ellen P. Aprill
Watching the Watchers: Preventing I.R.S. Abuse of the Tax System
Samuel D. Brunson
Taxing Anxiety
Morgan L. Holcomb
Suppose FIRPTA Was Repealed
Willard B. Taylor
Recent Developments in Federal Income Taxation: The Year 2012
Martin J. McMahon Jr., Ira B. Shepard, and Daniel L. Simmons
Designing a U.S. Exemption System for Foreign Income When the Treasury is Empty
J. Clifton Fleming Jr., Robert J. Peroni, and Stephen E. Shay
Partnership Special Allocations Revisited
David Hasen
Extinguishing and Amending Tax-Deductible Conservation Easements: Protecting the Federal Investment After Carpenter, Simmons, and Kaufman
Nancy A. McLaughlin
Horizontal Equity Revisited
James Repetti and Diane Ring
The Illusory Promise of Economic Nexus
Adam B. Thimmesch
It's Not a Rule: A Better Way to Understand the Definition of Income
Alice G. Abreu and Richard K. Greenstein
*Updated as of 06/04/23.