Issue 5

Tebbe’s Article considers whether the government may single out religious actors and entities for exclusion from its support programs. The… Continue reading →

Scholars highlight an "innocence problem" as one of plea bargaining’s chief failures. Their concerns, however, are misguided. In fact, many… Continue reading →

Risk-based rules are the tax system’s primary response to aggressive tax planning. They usually grant benefits only to those taxpayers… Continue reading →