Except for a few snotty remarks of the sort a reviewer has to make to keep his union card, this review praises Jonathan Barry Forman's monumental Making America Work (2006). Forman is concerned about (1) perverse incentives that keep Americans from working to full capacity or, in some cases,...

This symposium article examines the meaning of the term Indian lands - the lands that might become sites for Indian gaming-in the Indian Gaming Regulatory Act of 1988. At its core, the term is unambiguous: it includes reservations and other lands that, at the time of IGRA's enactment, were held...

This essay, in a volume honoring the distinguished British tax scholar John Tiley, examines statutory and regulatory developments that are changing American anti-avoidance law. After a look at the nature of tax shelters, the essay discusses several statutory and regulatory methods of dealing...

This article examines the Supreme Court’s 2012 decision in National Federation of Business v. Sibelius (NFIB). That case held that the individual mandate penalty in the Obamacare legislation will be a tax and not a penalty, and that the penalty will therefore be constitutional under the Taxing...

This article discusses the Supreme Court’s decision in National Federation of Independent Business v. Sebelius, which concluded that the penalty in the Obamacare legislation for failure to acquire suitable health insurance will be a tax authorized by the Taxing Clause in the Constitution. The...

This article is a response to one written by Professor Calvin Johnson, who contends that a wealth tax like those proposed by presidential candidates Warren and Sanders would be clearly constitutional. This article argues that a wealth tax would be a direct tax and that, under the Constitution,...

This article reviews several significant articles dealing with the national taxing power and related subjects. The articles were published or generally made available within the preceding year or so. The pieces discussed focus on the presidential taxing power; NFIB v. Sebelius; King v. Burwell...