Whbile w ealth taxes fail all three oriteria for taxpolig a pragmatic-atrie tha enhances th, e
equi of the tax system2 involves taxin~ g unreali~ edgains at the timze of death'. Such a …

As the US Report for the 2024 Congress of the European Association of Tax Law Professors,
this draft manuscript provides a survey of US tax law as it pertains to the conference …

This paper challenges the leading academic, political, and cultural narrative supporting
greater redistribution. The narrative holds that redistribution should come at the expense of a …

Today, large incumbent firms dominate industries across the United States economy—from
meat to medicines, finance to tech, and retail to telecoms. This pivot away from a more …

What is income (or other material) inequality, how should it be measured, and why should
tax policymakers care about it? The answers to these questions are contested and …