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Now showing items 1-10 of 79
Making tax law
(Carolina Academic Press, 2014)
This book explores the process of making U.S. tax law and examines the ways in which considerations of tax policy, tax politics, and tax administration intersect and contribute to the development of law through the legislative ...
Contemplating homeownership tax subsidies and structural racism
(2019)
An insidious form of racism is facilitated by those who are heedless of structural inequities — or in this instance, the fact that legal structures have been developed to protect the experiences of those who are white, ...
Reflections on the Rule of Law and clear reflection of income: What constrains discretion?
(1999)
This article examines the Rule of Law ideal in the context of federal tax law. Constraining government discretion is a core concern of the Rule of Law. Rules have traditionally played an important role in providing that ...