The Law Review Submission Process: A Guide for (and by) the Perplexed

No one really understands the law review publication process. I certainly don’t. But I do have opinions. Some of them are even informed by data. It’s said that the Great Bird Redyip has once again stretched his…

How a Tax Cut Turns Into a Tax Increase

(This post has been updated with small changes — see below for description.)

House Republicans have put forward a plan to fundamentally revamp the tax code and provide large tax breaks to the highest income Americans through rate cuts…

The Senate Bill Really Is Regressive

(Or Why You Shouldn’t Use Percent Change in Tax Liabilities!)

Last night, the Joint Committee on Taxation released new distributional tables showing the effects of the newly introduced Senate tax legislation across the population. Upon the…

Some Thoughts on the 28th Amendment

Congress (probably) can extend the deadline for ratification by simple majority vote. But if it does that, it should allow already-ratifying states to rescind

How To Tax Wealth Constitutionally

An annual wealth tax quite likely would have to be apportioned among the states — at least in part. But that’s not necessarily a fatal flaw. And anyway, we don’t need an…

Is There a Gaping Hole for the Best Off in the House Bill’s Limitation on the Deduction for State and Local Income Taxes?

The House bill’s limitation on the deduction for state and local income taxes has generated plenty of commentary and…

How to Skirt the Cap on Interest Deductions in the GOP Tax Plan . . . and to Make Some Money While You’re at It

A perspective from practice