17 Ways to Regulate Big Tech with Tax
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.
Volume 78, Issue 1
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.
This Article examines tax education in 40 U.S. law schools, focusing on course offerings and enrollment trends from 2012 to 2022.
The contain the transcript of the 2023 Erwin N. Griswold Lecture, given by Judge Mary Ann Cohen, United States Tax Court.
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.