"How the antitax fringe went mainstream--and now threatens America's future. The postwar United States enjoyed large, widely distributed economic rewards--and most Americans accepted that taxes were a reasonable price to pay for living in a society of shared prosperity. Then in 1978 California...

To most Americans, the United States tax code has become a vast and confounding puzzle. In 1940, the instructions to the form 1040 were about four pages long. Today they have ballooned to more than a hundred pages, and the form itself contains more than ten schedules and twenty worksheets. The...

This set of slides raises important issues and questions concerning the potential effects of a border-adjusted destination-based cash flow tax (DBCFT) as proposed in the 2016 House Blueprint “A Better Way.” These slides reflect the final version published by the Columbia Tax Journal on April...

By lowering the corporate tax rate from 35% to 21%, the 2017 tax legislationbrought the U.S. statutory rate into closer alignment with the rates applicable in other Organisationfor Economic Co-operation and Development (OECD) nations, thereby decreasing the incentivefor businesses to locate...

This paper is an edited transcript of the Lloyd Leva Plaine Distinguished Lecture, delivered at the University of Miami's Heckerling Estate Planning Institute on January 11, 2011. It reviews the history of the estate tax, discusses the politics of its bizarre repeal for the year 2010 only, and...