Written for a symposium honoring the work of Prof. Chris Evans of the University of New South Wales School of Taxation & Business Law, this essay describes and connects the dots among three strands of scholarship — concerning capital gains taxation, tax compliance costs, and tax system...

It is often said that taxes are the lifeblood of government. As the nation's tax collector, the IRS serves a critical function without which the federal government would cease to function. Yet the IRS is an agency in crisis — mired in scandal, chronically underfunded, overreliant on...