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

  • Tax Law

The New International Tax Regime

  • International and Comparative Law
  • Tax Law

The United States and the Pillars

Follow the Money: Why is International Tax Bilateral?

The Case for Coordinated Corporate Tax Rates

Why 15%? Justifying the Global Corporate Minimum Tax

The Historical Origins of the Multilateral Tax Convention

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

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

The Benefits Principle

The Dubious Constitutional Origins of Treaty Overrides

A Different Tax on Stock Buybacks

The Single Tax Principle

The Interaction Between Unilateralism and Multilateralism in International Tax

Build Back Better and Pillar Two: Two Alternative Scenarios