Vol. 25 No. 1, September 2021

Index

• THE ROLE OF OFFSET IN THE COLLECTION OF FEDERAL TAXES.
• DARK MONEY DARKER? IRS SHUTTERS COLLECTION OF DONOR DATA.
• WHY THE OPTIMAL LONG-RUN TAX RATE ON CAPITAL IS ZERO ... OR VERY HIGH: THE MISSING EXPLANATION.
• DEMOCRACY AVOIDANCE IN TAX LAWMAKING.
• TOO MUCH SALT? THE NUANCED IMPACT OF THE STATE AND LOCAL TAX DEDUCTION CAP ON PASS-THROUGH BUSINESS TAXPAYERS.