The Tax Separation of Powers
The Article makes three key contributions to the existing literature. First, its large-scale comparative study provides the first account of the separation of powers in tax law.
The Tax Lawyer | Winter 2025
Volume 78, Issue 2
Articles
Ruminations on Negative Basis, Rev. Rul. 68-55, and Bigfoot Fallacies
The article argues that the government should replace its flawed boot allocation methodology espoused in Revenue Ruling 68-55.
2024 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Globalization and its Fallout: Ten Years of International Tax Tumult
This lecture was delivered in January 2024. Since that date, the changes to the international tax landscape have been profound. The retreat from globalization hinted at in the lecture has multiplied.