Topic
Tax Policy
Posts
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ArticleVol. 96 · Iss. 2
Noncompetes as Tax Evasion
Al Capone famously boasted of his criminal empire: “Some call it bootlegging. Some call it racketeering. I call it a business.” Treasury Agent Frank…
Rebecca N. Morrow -
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…
Brian Galle -
ArticleVol. 93 · Iss. 4
Can Sharing Be Taxed?
In the past few years, we have seen the rise of a new model of production and consumption of goods and services, often referred…
Shu-Yi Oei & Diane M. Ring -
NoteVol. 93 · Iss. 3
The Declining Allure of Being “American” and the Proliferation of Corporate Tax Inversions: A Critical Analysis of Regulatory Efforts to Curtail the Inversion Trend
In the realm of tax policy, within which there is rarely broad-based consensus, there are few topics as polarizing as corporate tax inversions. An…
John C. Hamlett -
ArticleVol. 91 · Iss. 4
From Cautionary Example to “City on a Hill”: Revitalizing Saint Louis May Require an Innovative Regional Taxation Model
To grasp the depth of the challenges facing many American metropolitan areas (“metros”) today, it is necessary to consider these metros in the context…
David Libonn -
ArticleVol. 91 · Iss. 3
The ‘Shell Bill’ Game: Avoidance and the Origination Clause
With increasing frequency, many important revenue laws, such as the Affordable Care Act and the American Taxpayer Relief Act of 2012, begin as “shell…
Rebecca M. Kysar -
NoteVol. 91 · Iss. 1
FICA Taxation of Post-Employment Benefits: A Statutory Puzzle and Sociopolitical Conundrum
In the wake of a brief but contentious span that has included a presidential election, fiscal cliff and government shutdown, the probability of a…
Amanda Stein -
ArticleVol. 91 · Iss. 1
Taxing Polygamy
The tax law treats married and unmarried taxpayers differently in several respects. Married persons, for example, can file and pay their taxes as a…
Samuel D. Brunson -
CommentaryVol. 98 · Iss. 5
Period Poverty in a Pandemic: Harnessing Law to Achieve Menstrual Equity
Period poverty is not new, but it has become more visible during the COVID-19 crisis. Worldwide, menstruation has long caused marginalization and vulnerability for many. The…
Bridget J. Crawford & Emily Gold Waldman -
NoteVol. 98 · Iss. 4
Reimagining the “Team Four Plan” With an Eye Toward Community Collaboration and Private Capital
This Note seeks to explore the historical underpinnings of the Team Four Plan by considering St. Louis’s dramatic economic decline alongside a citywide panic regarding the fate…
Morgan Seim -
ArticleVol. 89 · Iss. 4
Changing the Marriage Equation
This Article brings together legal, historical, and social science research to analyze how couples allocate income-producing and domestic responsibilities. It develops a framework—what I…
Deborah A. Widiss -
NoteVol. 89 · Iss. 2
Effective Taxation of Carried Interest: A Comprehensive Pass-Through Approach
Taxation of “carried interest” has been the subject of much recent scholarship. Articles have discussed the unfairness of taxing carried interest differently than other…
Jason A. Sacks