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We analyze the determinants of the compensation of private college and university presidents from 1999...
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The average publicly-traded firm pays its CEO millions of dollars in deferred compensation and defined-benefit...
As commentators and Congress have recognized, the U.S. system of financing its unemployment insurance program...
We present for the first time in the literature a quantitative analysis of the efficacy...
Prevailing accounts of the efficiency of subsidies for the nonprofit sector presume that the only...
Federal law significantly limits the political activities of charities, but no one really knows why....
This white paper analyzes proposed reforms to the charitable contribution deducton in light of their...
More than two years after the official end of the Great Recession, state governments still...
Externalities are one of the most fundamental market-failure justifications for government action, and pigouvian taxes...
This Article critiques the prevailing justification for subsidies for the charitable sector and suggests a...
Many forms of consumption tax, including recent proposals to impose a tax on the use...
After a quiet century or so, the scope of Congress’s power “[t]o lay and collect...
We present an argument from micro-economic foundations suggesting that the federal Alternative Minimum Tax has...
The federal Alternative Minimum Tax has potentially salutary – and heretofore unrecognized – effects that...
The recent enactment of major health care reform legislation has brought with it a welter...
This Article responds to recent claims, most prominently by Malani, Posner, and Henderson, that much...
This Essay, prepared as a contribution to the 2009 NYU Annual Survey of American Law...
As recent events illustrate, state finances are pro-cyclical: during recessions, state revenues crash, worsening the...
The idea of hidden taxes is as old as John Stuart Mill, but convincing evidence...
Innovations in government produce positive externalities for other jurisdictions. Theory therefore predicts that local government...
This brief Commentary considers the merits of the argument that the Mormon Church's support for...
This Article argues that, contrary to the consensus of economists and many legal scholars, the...
This Article critiques the practice of limiting federal agency authority in the name of federalism....
By sheer dollars alone, the largest impact of the Alternative Minimum Tax is to deny...
The authority to raise and spend money is one of the most expansive and fundamental...
This report continues the authors’ analysis of Department of Revenue of Kentucky v. Davis, a...
Our federal government annually donates more than $75 billion in potential revenue to the States...
This report considers the constitutionality of the common state practice of exempting interest on the...
This Article presents a case study in designing cooperative interstate institutions. It takes as its...
This Article responds to an important recent essay in the Columbia Law Review by Marvin...
There is a growing trend in federal agencies towards explicit consideration of the Constitution, and...
The use of conditional federal spending has been the target of frequent attacks, both in...
Since 1980, private suits brought under 42 U.S.C. Section 1983 have been a prime vehicle...
The Supreme Court has said that the Constitution permits trial judges to exclude from the...
Presentation given at the National Tax Association Annual Conference on Taxation on November 15, 2012...
Presentation given at an event titled Tax Policy & the Nonprofit Sector, sponsored by the...
Presentation given at the 2010 National Tax Association Annual Conference in Chicago, IL.
