Critical Tax Theory
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In this article, I consider how the tax lawyer’s generally-acknowledged duty to the tax system...
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Tax Equity, Buffalo Law Review (2008)
Simply put, this article stands the traditional concept of tax equity on its head. Challenging...
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This short essay is a review of J.C. Sharman’s book "Havens in a Storm: The...
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Tax as Urban Legend, Harvard BlackLetter Law Journal (2008)
In this essay, I review UC-Berkeley history professor Robin Einhorn’s book, "American Taxation, American Slavery."...
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In this article, I take a novel approach to the question of what constitutes a...
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Inspired by Giorgio Agamben’s Homo Sacer: Sovereign Power and Bare Life, this essay raises the...
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Critical tax theory, much like its non-tax critical counterparts, has been consistently marginalized by mainstream...
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In response to a letter from a clearly alarmed conservative organization, the IRS recently...
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In this contribution to a symposium entitled Out of the Closet and Into the Light:...
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This essay attempts to bridge the gap between gay and straight understanding of the Internal...
Sexual Orientation and the Law
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In this article, I consider how the tax lawyer’s generally-acknowledged duty to the tax system...
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In this article, I take a novel approach to the question of what constitutes a...
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This is the (revised) introductory chapter of a book that I am currently writing. The...
Sexuality and the Law
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In this article, I take a novel approach to the question of what constitutes a...
Tax and Comparative Legal Theory
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During the past decade, stories have appeared from time to time in the tax...
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Despite being widely-acknowledged as an important tax policy goal, simplification of the U.S. international...
Tax Ethics
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In this article, I consider how the tax lawyer’s generally-acknowledged duty to the tax system...
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Over the past several months, the new written tax advice rules in Circular 230 have...
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There is a generalized feeling among lawyers today that the legal "profession" is eroding...
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During the past decade, stories have appeared from time to time in the tax...
Taxation-Federal Income
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In this article, I take a novel approach to the question of what constitutes a...
Taxation-Transnational
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This short essay is a review of J.C. Sharman’s book "Havens in a Storm: The...
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In this paper, I provide an overview of the interaction between U.S. domestic law and...
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In response to a letter from a clearly alarmed conservative organization, the IRS recently...
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During the past decade, there has been a surge in outsourcing by businesses both...
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During the past decade, stories have appeared from time to time in the tax...
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This article first describes the proposed regulations issued under section 894 addressing the ability...
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During the past 25 years, Congress has with increasing frequency enacted legislation that is...
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As technology renders the world a smaller and smaller place, an increasing number of...