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.