Topic
Tax Policy
Posts
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NoteVol. 99 · Iss. 1
Laws and Taxes and Big Tech, Oh My! The Case for a Federal Excise Tax on Targeted Digital Advertisements Created by Use of Personally Identifiable Data
Introduction Though there is no overt subscription fee for using “free” online platforms like Facebook, it is well established there is a hidden, continuous…
Alida Babcock -
ArticleVol. 87 · Iss. 3
Theorizing the Charitable Tax Subsidies: The Role of Distributive Justice
Distributive justice plays a starring role in many fundamental tax policy debates, from the marginal rate structure to the choice of base to the…
Miranda Perry Fleischer -
ArticleVol. 87 · Iss. 2
Shades of the American Dream
Federal tax policies such as the mortgage interest deduction do not generally encourage anyone to become a homeowner, yet they do increase the cost…
Dorothy A. Brown -
ArticleVol. 88 · Iss. 3
Overcoming Tradeoffs in the Taxation of Punitive Damages
As explained in a companion piece, there is a curious anomaly in the law of punitive damages. Jurors assess punitive damages in an amount…
Dan Markel -
ArticleVol. 88 · Iss. 3
A Tisket, a Tasket: Basketing and Corporate Tax Shelters
In an income tax system that comported with the economic, or Haig-Simons, definition of income, deductible expenses would not face sourcebased limitations. A true…
Leandra Lederman -
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…
Brian Galle -
NoteVol. 88 · Iss. 1
New Twists on an Old Plot: Investors Look to Avoid the Wash Sale Rule by Harvesting Tax Losses with Exchange-Traded Funds
On October 7, 2007, all seemed well on Wall Street as the Dow Jones Industrial Average (DJIA) set a “record high,” closing at 14,164.…
Garrett M. Fischer -
ArticleVol. 88 · Iss. 1
Measuring the True Cost of Government Bailout
Government intervention to assist individual businesses and industries during the 2008–2009 economic crisis was extraordinary in variety and scope. Despite official protestations of no…
Cheryl D. Block -
ArticleVol. 94 · Iss. 3
Who Owns Human Capital?
This Article analyzes the tax law’s capital income preference through the lens of intellectual capital, an increasingly important driver of economic productivity whose value…
Lily Kahng -
ArticleVol. 95 · Iss. 2
Innovation Snowballing and Climate Law
Findings at the frontier of economics suggest startling implications of an under-appreciated fact about technological development: innovation builds on itself, developing path dependencies in…
Zachary Liscow & Quentin Karpilow -
NoteVol. 96 · Iss. 5
Why the End Is Here for State Death Transfer Taxes and How States Should Respond
It is time for the remaining states with death transfer taxes to consider repeal. Some state death transfer taxes have rates that give preferential…
Jenny L. Juehring -
ArticleVol. 96 · Iss. 4
A Theory of Poverty: Legal Immobility
The puzzle of why the cycle of poverty persists and upward socioeconomic mobility is so difficult has long captivated scholars and the public alike.…
Sara S. Greene