The tax system is commonly understood to be professionally designed and administrated. This perception presupposes a level of neutrality where tax decisions are based on irrefutable reason and concrete data. In practice, however, both the design and administration of a tax system are subject to...

This article reviews Avi-Yonah, Sartori, and Marian's Global Perspectives on Income Taxation Law (Oxford, 2011). It outlines the book's key features and strengths in the quest for understanding the effect of globalization on taxation. In this process, the article also looks into available data...

This paper evaluates the Low Income Housing Tax Credit (LIHTC) program and suggests methods for improvement, concluding that the current program does not adequately meet the needs of low and especially the lowest income households, although it has the potential to do so. Part II explores the...

This article presents two arguments - one deontological and the other consequential - which, jointly and separately, aim to justify redistributive taxation and the resulting imposition of a greater tax burden on the wealthy. Both arguments are based on a community-oriented rather than an...

In January 2010, the IRS published its Return Preparer Review Final Report, recommending extensive increases in oversight of the tax return preparer industry. These increases in oversight are suggested to be achieved through numerous measures, including preparer registration, competency testing,...

The practice of taxpayers using tax agents, or paid preparers, to lodge their tax returns is long standing and relatively common in many jurisdictions that rely on self assessment, including Australia and the United States (US). However, across these jurisdictions the relevant regulatory...

This Article explores the economics of crime and compliance as the dominant approach to U.S. tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic model as well as its application to tax. The Article then addresses the...