This essay considers the benefit, partnership, and ability to pay principles of tax justice with respect to their foundations and how they bear (if at all) on such issues as the role and size of government, the choice of the tax base, and the structure of rates and exemptions. The method of...

Period poverty is not new, but it has become more visible during the COVID-19 crisis. Worldwide, menstruation has long caused marginalization and vulnerability for some. The pandemic has amplified these conditions. This Article makes three claims. The first is descriptive, identifying four...

In this article, the authors review the income tax treatment of prizes and awards in the context of Dr. Ralph Steinman who died in 2011 before being named a Nobel Laureate in Medicine. The Nobel Committee has announced that it intends to pay the prize money to Dr. Steinman's estate. Should this...

Alaska has made two sweeping reforms to its trust laws in an effort to position itself as the most sophisticated quot;offshorequot; trust jurisdiction for wealthy U.S. citizens and non-U.S. persons holding substantial U.S. property or stock. This article describes Alaska's departure from the...

At a moment when Australia -- and the world -- finds itself at a 'critical juncture' as it reckons with a global pandemic as well as the inequalities that COVID-19 has laid bare, voicing -- and listening to -- critical tax perspectives has become more vital than ever. The economic impact of...