Date
2005
Citation
Kyle D. Logue, Tax Law Uncertainty and the Role of Tax Insurance, 25 Virginia Tax Review, 339–414 (2005).
More in This Category
Justin Hopkins
In an era characterized by inequalities of income and influence, political polarization, and the segregation of social spaces, the income tax...
More
Michael S. Knoll
Law students frequently find the U.S. Supreme Court’s Dormant Commerce Clause doctrine confusing. That is no surprise given the sharp disagreement...
More
At the inception of a new and potentially transformative type of tax enforcement, this Article reviews the goals underlying the prohibition on state...
More
When Jennifer Lopez and Ben Affleck got engaged the first time, in 2002, he gave her a very pricey ring. That engagement ring was reportedly worth as...
More
The Russian invasion of Ukraine in 2022 provoked the imposition of economic sanctions that are unprecedented in their swiftness, severity, and novelty...
More
A division exists between scholars who claim that Congress made only limited delegations to executive officials in the early Republic, and those who...
More
Young Ran (Christine) Kim
By the end of the 20th century, international tax law was a dinosaur: outdated, outmoded, and inadequate at collecting and allocating the taxing...
More
Over the past quarter century, Congress has enacted several major reforms for retirement plans and individual retirement accounts, usually with large...
More
This essay, to be included as a chapter in a volume on corporate taxation, briefly reviews U.S. efforts to achieve corporate tax integration, focusing...
More
When Stanley Surrey—possibly the most prominent tax academic of the twentieth century—died in 1984, the school of thought sometimes known as the “new...
More
Yehonatan Givati
The Inflation Reduction Act signed by President Biden on August 16, 2022, allocated $80 billion in additional funding for the IRS. While Democrats...
More
Gregg D. Polsky
Section 1202 of the Internal Revenue Code grants a gain exclusion to certain shareholders who own "qualified small business stock." We describe the...
More
In this article, Mason explains how the OECD's proposed Pillar 2 global minimum tax rules induce cooperation by states, and how the proposal to enact...
More
Michael Knoll
The district court erred when it concluded that because Proposition 12 applies only to in-state sales, it could not be extraterritorial. On the...
More
Tom Baker
This Article, written for the annual Clifford Symposium on Tort Law and Social Policy, chronicles a series of developments in American history that...
More
In this article, Mason explains why the Commission lost the Fiat state-aid appeal before the Court of Justice of the European Union. She also argues...
More
Over the past twenty-five years, Congress has enacted several major reforms for employer-sponsored retirement plans and individual retirement accounts...
More
Daniel Schwarcz
Insurance is an enormously powerful and beneficial method of spreading risk and compensating for loss. But even insurance has its limits. A new and...
More