The Hidden Costs of Cliff Effects in the Internal Revenue Code
Cliff effects in the Internal Revenue Code trigger a sudden increase of federal tax liability when some attribute of a… Continue reading →
Issue 4
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Devising an Artful Tax: An Appraisal of Payment‐in‐Kind Income Taxes in Mexico and the United Kingdom
Now in effect for almost sixty years, Pago en Especie allows Mexican artists to satisfy their annual income taxes by… Continue reading →
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When Is a Tweet Not an Admissible Tweet? Closing the Authentication Gap in the Federal Rules of Evidence
The proliferation of social media has naturally led to the increased use of information found on social media to resolve… Continue reading →
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The Patent Spiral
Examination—the process of reviewing a patent application and deciding whether to grant the requested patent—improves patent quality in two ways.… Continue reading →
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Machine Learning, Automated Suspicion Algorithms, and the Fourth Amendment
At the conceptual intersection of machine learning and government data collection lie Automated Suspicion Algorithms, or ASAs, which are created… Continue reading →