Author
Brian Galle
Posts
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ArticleVol. 103 · Iss. 6
Consumption Taxes and the Constitution
Abstract In the aftermath of Moore v. United States, there has been a modest rise in interest in U.S. consumption taxes, not only for…
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ArticleVol. 87 · Iss. 1
Hidden Taxes
The idea of hidden taxes is as old as John Stuart Mill, but convincing evidence of their existence is new. In this Article, I…
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ArticleVol. 93 · Iss. 5
Pay It Forward? Law and the Problem of Restricted-Spending Philanthropy
American foundations and other philanthropic giving entities hold about $1 trillion in investment assets, and that figure continues to grow every year. Even as…