Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of Valley tech billionaires and...
The global economy owes more than $100 trillion in reparations for slavery, but states have persistently deferred payment. Meanwhile, the OECD’s...
Scholars regard the 1923 League of Nations experts’ report as the origin of the international tax system as we know it. The experts’ report noted the...
This Chapter discusses citizenship taxation as a potential solution to the challenges posed by increasing global mobility and the digitalization of...
Treating a tax or tariff as different from a confiscation is an interpretive issue that should be decided by Congress, not the judiciary.
On Nov. 5...
Corporate social responsibility (“CSR”) has a tax problem. The field encourages companies to do more for society than the minimum that is legally...
In Cunningham vs. Cornell University, the U.S. Supreme Court ruled on the pleading requirements for a prohibited transaction claim under ERISA section...
The Court of Justice decision in the Apple state aid case has been roundly criticized by tax experts. In two Articles in this Issue, we describe and...
The Court of Justice decision in the Apple state aid case has been roundly criticized by tax experts. In two Articles in this Issue, we describe and...
This article explores regulatory mismatches, differences in regulations between different states, in the United States and the European Union (EU)...
By its own account, the federal government spends more than $500 billion every year to subsidize retirement savings in 401(k) plans, IRAs and similar...
This article takes an in-depth look at the deeply flawed EU Court of Justice decision in the Apple state aid case. We discuss whether any legitimate...
Last month the European Court of Justice ended an eight-year tax battle involving Apple and Ireland. In a dramatic upset, the court handed the EU...
Liberalism is back on its heels, pushed there by political movements in the United States and Europe and by the critiques of legal scholars and...
Over the past twenty-five years, Congress has enacted several major reforms for employer-sponsored retirement plans and individual retirement accounts...
There have been a lot of intriguing developments in the Hamilton Reserve Bank vs Sri Lanka litigation lately, not least mounting questions around who...
In an era characterized by inequalities of income and influence, political polarization, and the segregation of social spaces, the income tax...
Over the past quarter century, Congress has enacted several major reforms for retirement plans and individual retirement accounts, usually with large...
