Topic
Tax Policy
Posts
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ArticleVol. 103 · Iss. 4
Theories of University Endowment Taxation
University endowment taxation is now one of the most significant issues in U.S. federal tax policy, and it only promises to grow in prominence…
Lauren Libby -
Online2026
Property Rights v. Taxpayer Rights: The Battle Over Tax Foreclosures
Local governments rely on property taxes to fund many essential public services. Owners who do not pay the taxes impose an increased burden on…
Stewart E. Sterk -
NoteVol. 102 · Iss. 4
Taxing Cultural Endowments
On February 5, 2019, the Museum of Modern Art (MoMA) in New York announced that it had received the largest donation in its ninety-year…
Skyler E. Dykes -
NoteVol. 102 · Iss. 3
Giving Credit When You Are Due: Tax Credits for Birth Mothers Post-Dobbs
Pregnancy is extremely dangerous for women. Maternal mortality rates are tragically high in the United States, and women of color have the greatest risk…
Skyler Ligon -
ArticleVol. 102 · Iss. 1
The Original Meaning of the Sixteenth Amendment
The Sixteenth Amendment to the United States Constitution enshrines Congress’s “power to lay and collect taxes on incomes, from whatever source derived.” Challenges to…
John R. Brooks & David Gamage -
ArticleVol. 101 · Iss. 3
The Ghosts of the Affordable Care Act
The Patient Protection and Affordable Care Act (ACA) is perhaps the most important piece of social legislation enacted in the United States in the…
Gabriel Scheffler -
ArticleVol. 101 · Iss. 2
The Common Ownership Tax Strategy
The recent mass shift by American retail investors into index funds has given rise to a modern form of common ownership. Significant stakes in…
Danielle A. Chaim -
ArticleVol. 100 · Iss. 5
Good Intentions: Administrative Fiat and the General Welfare Exclusion
Abstract Since its introduction in 1913, the federal income tax has viewed income expansively, subjecting virtually all types of enrichment as gross income unless…
Samuel D. Brunson & Christian A. Johnson -
ArticleVol. 100 · Iss. 3
Crypto Assets and the Problem of Tax Classifications
Abstract To date, Internal Revenue Service (I.R.S.) guidance on cryptocurrencies has been thin. When the I.R.S. has issued guidance, it occasionally mishandles the technical…
Eric D. Chason -
ArticleVol. 99 · Iss. 6
Taxation of Unmarried Partners
Introduction Marriage plays an essential role in federal taxation. Marital status determines how you file your taxes and what rate is applied to your…
Patricia A. Cain -
ArticleVol. 99 · Iss. 6
Preferencing Nonmarriage In Later Years
Introduction Consider the following scenario: Bill and Betty were married to other people for most of their adult lives but met two years ago…
Richard L. Kaplan -
Online2022
A Deficit of Deserts: The Case for a Pandemic Excess Profits Tax
The global COVID-19 pandemic caused, inter alia, the economic balance in the United States to tilt wildly. In earlier decades, such extreme social and…
Rae Ensor