From Brooklyn Law School, USA

8 years
Attractive Complexity: Tax Deregulation, the Check-the-Box Election, and the Future of Tax Simplification

I. INTRODUCTION Dissatisfaction with the complexity of the income tax is nothing new.[1]Still, recent decades have seen anything but a decrease in the tax law’s complexity. The seemingly inexorable...

8 years
Tax Shelters and the Code: Navigating Between Text and Intent

Written by: Steven A. Dean and Lawrence M. Solan I. INTRODUCTION Tax shelters raise difficult problems of statutory interpretation. In her interesting article, Of Lenity, Chevron, and KPMG,[1] K...

8 years
More Cooperation, Less Uniformity: Tax Deharmonization and The Future of the International Tax Regime

Efforts to foster improved international tax cooperation have become preoccupied with tax harmonization. Deharmonization offers the possibility of harmony without uniformity. By exploring two examples...

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