This article examines the tax treatment of Islamic mortgage alternatives and considers the cultural and constitutional implications of the tax treatment of mortgage debt. Islamic law cannot be separated from the religion of Islam, and one of the primary tenets of Islamic law is the prohibition...

Recognizing that a federal cap-and-trade program will affect the tax system both directly and indirectly, this paper will consider how the direct and indirect tax issues should be resolved. Direct tax issues include how emissions credits should be treated, the tax consequences of the receipt of...

This Article explores the relationship between taxes and inter-generational equity. At the outset, Part I of the Article provides an overview of sustainable inter-generational justice and tax policy. Part II then provides an overview of the U.S. tax system, deficits, and public debt. Part III...