Finding ways to help bridge the North/South divide in terms of life expectancy, health, and living conditions may be the most important task facing humanity at the beginning of the 21st century. The Millennium Development Goals adopted by the UN are a beginning step toward that goal, and require...

Tax competition is with us to stay, and the drive toward territorial taxation of multinationals will continue. Ultimately, it makes sense to tax corporations on a source basis because corporate residence is not very meaningful. But if the correct reforms to CFC rules are undertaken together with...

Ed Kleinbard’s new book, We Are Better Than This (OUP, 2014), is a well-balanced and important contribution to the tax literature. Kleinbard convincingly sets out the case for addressing inequality not through taxation but rather through spending. While the emphasis on treating both sides of...