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...

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...

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...