Perhaps the most fundamental questions in tax legal scholarship concern debates about what should be the ideal tax base or tax bases. In particular, scholars have vigorously disagreed about (1) whether the United States should follow other developed countries in supplementing its income tax with...

This is the second of a series of essays wherein we analyze the U.S. Supreme Court's decision in South Dakota v. Wayfair. In this essay, we address issues related to sales tax formalism and income tax nexus

The U.S. income tax is broken. Due to the realization doctrine and taxpayers’ consequent ability to defer taxation of gains, taxpayers can easily minimize or avoid the taxation of investment income, a failure that is magnified many times over when considering the ultra-wealthy. As a result,...

This is a sample version of the Introduction, Table of Contents, Background and Basic Themes section, and first chapter, from the second edition of the casebook "Taxation: Law, Planning, and Policy". This sample is posted with the permission of LexisNexis publishing for review purposes by...

A centerpiece of the 2017 federal tax legislation's reforms to international corporate income tax rules is the new global intangible low-taxed income regime (or GILTI). In a prior essay, we argued that U.S. state governments should conform to GILTI. But might there be constitutional restrictions...

This essay analyzes ways that U.S. state governments can raise revenue by rethinking whether and how they conform to the Tax Cuts and Jobs Act. This essay is the first in a two-part series, with this essay focusing on strategic nonconformity with the TCJA for state-level personal income taxes,...

This essay consists of a press release and letter to Congress making the case for including the “Billionaires Income Tax” (BIT) in the final Build Back Better (BBB) legislation now before the U.S. Senate. Though the BIT was not included in the Build Back Better Act passed by the House of...