In Estate of Spencer v. Commissioner the United States Court of Appeals for the Sixth Circuit reversed the Tax Court and held the estate was entitled to a marital deduction for the surviving spouse's interest in the marital trust because the executor's Qualified Terminable Interest Property...

Which article of the U.K.–South Africa tax treaty—Article 7, on business profits, or Article 14, on income from employment—applies for the purpose of allocating taxing rights in respect of remuneration for services provided by a diver in the U.K. under a contract of employment? This was...

In this essay, Gamage and Walczak share their opening statements in their debate over Quinn v. Washington, the recent Washington Supreme Court decision upholding a state tax on capital gains as an excise tax

This paper investigates whether crisis narratives affect how the judiciary handles tax evasion. We study this question in the context of the Greek debt crisis, in which tax evasion was publicly blamed for the fiscal collapse, and judges themselves experienced substantial salary cuts as part of...

Decision-makers often rely on earlier actors but fail to correct for their biases. We model and measure two mechanisms: underestimating upstream bias and treating subjective information as ground truth. We link an original survey of 203 North Carolina prosecutors to their 505,787 cases....

We study whether the partisan affiliation of U.S. state governors affects the outcome of partisan judicial elections. Exploiting close gubernatorial races from 1946 to 2023, we find that electing a Democratic (Republican) governor significantly increases the subsequent vote share of Democratic...