Vol. 75, No. 2 - Winter 2022

Articles

Taxation

Captured: Regulating to 1.5C Through Tax and Escaping from Regressive Pitfalls

by Ryan M. Gurule

President Biden and Congress are advancing an ambitious tax and spending package that will help to combat climate change and address historic wealth inequality. Nonetheless, more can and should be done to combat climate change and to limit global...

Taxation

Corporate Tax Integration: Past, Present, and Future

by Christopher H. Hanna

For many years, tax scholars have advocated, and policymakers have considered, integrating the two levels of tax on corporate earnings—a tax imposed once at the corporate level and a second time at the shareholder level.

Taxation

Incentivizing Innovation

by Xuan-Thao Nguyen and Jeffrey A. Maine

This Article advocates for a new approach to incentivizing innovation through the design of ex post tax incentives for research and development (R&D) investment.

Taxation

Learning to Live Without Form 1040

by Katherine Pratt

A prominent tax reform proposal made by Michael Graetz in 2008 (the Graetz Plan) would replace much of the federal income tax with a Value Added Tax (VAT), a new consumption tax.

The Tax Lawyer

The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is published quarterly as a service to its members by the American Bar Association Section of Taxation. Abstracts can be viewed by anyone, but full text pdfs are accessible only to members of the Section. Section members may also view the Spring 2018 issue of The Tax Lawyer in its entirety.

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If you are an ABA member, you can receive The Tax Lawyer when you join the Section of Taxation. Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center at [email protected].

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Vol. 75, No. 2 - Winter 2022

The Tax Lawyer, Winter 2022

Articles

Captured: Regulating to 1.5C Through Tax and Escaping from Regressive Pitfalls

Corporate Tax Integration: Past, Present, and Future

Incentivizing Innovation

Learning to Live Without Form 1040

The Tax Lawyer

Subscribing

ABA Resources

The ABA

Connect

Renew Your ABA Membership

American Bar Association TM American Bar Association

Vol. 75, No. 2 - Winter 2022

The Tax Lawyer, Winter 2022

Articles

Captured: Regulating to 1.5C Through Tax and Escaping from Regressive Pitfalls

Corporate Tax Integration: Past, Present, and Future

Incentivizing Innovation

Learning to Live Without Form 1040

The Tax Lawyer

Subscribing

ABA Resources

The ABA

Connect