Relational Tax Planning Under Risk-Based Rules
Risk-based rules are the tax system’s primary response to aggressive tax planning. They usually grant benefits only to those taxpayers… 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 →
In Excluding Religion: A Reply, Professor Tebbe defends his argument that as a matter of constitutional law, "governments ought to… Continue reading →
Professor Mann, in his Response, Unsafe at any Price?, questions Bar-Gill and Warren’s “link between the imperfection of consumer credit… Continue reading →
Professor Smith argues more generally that, when it comes to the Religion Clause, “there just is not much to say… Continue reading →
Professor Berg argues that Professor Tebbe’s justifications for his argument fail because religious choice is a central purpose of the… Continue reading →
While Professor Garnett generally expresses his appreciation of Tebbe’s “thorough and thoughtful examination . . . of important and difficult… Continue reading →
Professor Thomas proposes an even more radical change of our system that that presented by Bowers’ article—where specially-appointed magistrates, deemed… Continue reading →
Professor Wright believes that, instead of viewing “defendants” and “prosecutors” as parts of one global market, it would do better… Continue reading →
Professor Minow argues that Emens’ analysis is problematically built out of the view of the individual as “distinctive, alone, and… Continue reading →
Professor Sunstein proposes that the foundations of Emens’ approach can be linked with the notion that “morally irrelevant differences have… Continue reading →