The Case for Coordinated Corporate Tax Rates

Regressive Taxation and Money Machines: Reconciling a Us VAT with Progessivity

The United States and the Pillars

Follow the Money: Why is International Tax Bilateral?

The Benefits Principle

Why 15%? Justifying the Global Corporate Minimum Tax

The Dubious Constitutional Origins of Treaty Overrides

The Single Tax Principle

The Interaction Between Unilateralism and Multilateralism in International Tax

The New International Tax Regime

  • International and Comparative Law
  • Tax Law

Taxation for a New ‘New Deal’: Short-, Medium-, and Long-Term Options

  • Tax Law

Taxing Nomads: Reviving Citizenship-Based Taxation for the 21st Century

A Different Tax on Stock Buybacks

The Historical Origins of the Multilateral Tax Convention

Build Back Better and Pillar Two: Two Alternative Scenarios