This essay, in a volume honoring the distinguished British tax scholar John Tiley, examines statutory and regulatory developments that are changing American anti-avoidance law. After a look at the nature of tax shelters, the essay discusses several statutory and regulatory methods of dealing...

Does the constitutional requirement that the quot;compensationquot; of federal judges quot;not be diminished during their Continuance in officequot; preclude Congress from subjecting sitting judges to the social security taxes from which they had previously been exempt? In Hatter v. United...