Volume 75, Issue 2
President Biden and Congress are advancing an ambitious tax and spendingpackage that will help to combat climate change and address historicwealth inequality. Nonetheless, more can and should be done…
For many years, tax scholars have advocated, and policymakers have considered,integrating the two levels of tax on corporate earnings—a tax imposedonce at the corporate level and a second time at the…
This Article advocates for a new approach to incentivizing innovationthrough the design of ex post tax incentives for research and development(R&D) investment.
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.