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The Tax Lawyer | Fall 2024

Volume 78, Issue 1

Articles

17 Ways to Regulate Big Tech with Tax

Allison Christians and Tarcisio Diniz Magalhaes

This Article examines these 17 tax reform ideas, analyzes their pros and cons from a regulatory and distributive perspective, and compares their respective rationales and relative viability.

Jan 14, 2025 66 min read

Tax in Law Schools

Michael Hatfield

This Article examines tax education in 40 U.S. law schools, focusing on course offerings and enrollment trends from 2012 to 2022.

Jan 14, 2025 47 min read

Grantor Trust Gambits

Grayson M P McCouch

This article addresses unresolved questions in light of the ruling and discusses potential avenues for reform to provide greater certainty and curtail abuse under current law.

Jan 14, 2025 38 min read