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Table of Contents
The bicentennial of the jurisprudence of original intent
The case of the checker-board ordinance: an experiment in race relations
The case for black reparations
The case of the fictitious taxpayer: the federal taxpayer's suit twenty years after Flast v. Cohen
Jerome N. Frank: a law clerk's recollection
Eugene V. Rostow
Constitutional limits on the taxing power of the federal government
Taxes and civil rights: "constitutionalizing" the Internal Revenue Service (with Kenneth M. Kaufman)
Churches, taxes and the Constitution
The income tax: how progressive should it be?
Pervasive judicial doctrines in the construction of the Internal Revenue Code
The federal income tax and state law
A "comprehensive tax base" as a goal of income tax reform
Federal income taxation and the family
Income tax deductions, credits, and subsidies for personal expenditures
Equity, efficiency, and income tax theory: do misallocations drive out inequities?
Accounting for federal "tax subsidies" in the national budget
Income tax "loopholes" and political rhetoric
Effective tax rates: fact of fancy?
Tax shelters and tax capitalization or does the early bird get a free lunch?
The exemption of nonprofit organizations from federal income taxation (with George K. Rahdert)
Tax shelters for the poor?
Restructuring business transactions for federal income tax purposes (with Jerry Menikoff)
Federal income tax returns-confidentiality vs public disclosure
Reflections on tax reform
Tax reform-yesterday, today, and tomorrow
The bad new tax law
Dedication: Charles Stuart Lyon.
The case of the checker-board ordinance: an experiment in race relations
The case for black reparations
The case of the fictitious taxpayer: the federal taxpayer's suit twenty years after Flast v. Cohen
Jerome N. Frank: a law clerk's recollection
Eugene V. Rostow
Constitutional limits on the taxing power of the federal government
Taxes and civil rights: "constitutionalizing" the Internal Revenue Service (with Kenneth M. Kaufman)
Churches, taxes and the Constitution
The income tax: how progressive should it be?
Pervasive judicial doctrines in the construction of the Internal Revenue Code
The federal income tax and state law
A "comprehensive tax base" as a goal of income tax reform
Federal income taxation and the family
Income tax deductions, credits, and subsidies for personal expenditures
Equity, efficiency, and income tax theory: do misallocations drive out inequities?
Accounting for federal "tax subsidies" in the national budget
Income tax "loopholes" and political rhetoric
Effective tax rates: fact of fancy?
Tax shelters and tax capitalization or does the early bird get a free lunch?
The exemption of nonprofit organizations from federal income taxation (with George K. Rahdert)
Tax shelters for the poor?
Restructuring business transactions for federal income tax purposes (with Jerry Menikoff)
Federal income tax returns-confidentiality vs public disclosure
Reflections on tax reform
Tax reform-yesterday, today, and tomorrow
The bad new tax law
Dedication: Charles Stuart Lyon.