The Benefits Principle

Antitrust and the Corporate Tax, 1909–1928

  • Tax Law

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

Taxes in the Time of Coronavirus: Is It Time to Revive the Excess Profits Tax?

  • Tax Law

Sunt Pacta Servanda? The Problem of Tax Treaty Overrides

Taxation and the New 'Progressives'

  • Tax Law

New Developments in US Treaty Overrides

The Dubious Constitutional Origins of Treaty Overrides

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

Overcoming Political Polarization: Federal Funding of Education Is the Key

  • International and Comparative Law
  • Tax Law

A Different Tax on Stock Buybacks

Why the United States Needs the Global Minimum Tax

Is the US Already Compliant with Pillar 2?

Constitutional Review of Federal Tax Legislation

  • Constitutional Law
  • Tax Law

The Single Tax Principle

The Interaction Between Unilateralism and Multilateralism in International Tax

Build Back Better and Pillar Two: Two Alternative Scenarios

A Break in the Dam? India’s New Profit Attribution Proposal and the Arm’s Length Standard

  • International and Comparative Law
  • Tax Law

The Origins of Destination-Based Income Taxation: Us and International Tax Perspectives

The US Taxpayer Bill of Rights: Reflections on a Toddler

  • International and Comparative Law
  • Tax Law

International Tax Law- Status Quo, Trends and Perspectives

  • International and Comparative Law
  • Tax Law