This article, quot;The Taxing Law of Taxpayer Standing,quot; is a comprehensive exploration of the issues raised by the Supreme Court case Hein v. Freedom from Religion, et al, 551 U.S. __ (2007). The Court in Hein denied standing to federal taxpayers challenging President Bush's faith-based...

In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...

The introduction of a broad-based indirect tax at the State level is impractical for constitutional reasons. Attention has instead turned to the possibility of alternative new taxes at the State level, such as a State income tax

This chapter contests the claim made by Murphy and Nagel that the choice of tax base is of only instrumental significance to economic justice (The Myth of Ownership (OUP, 2002, 8. 98)). We agree with Murphy and Nagel that what ultimately justifies taxation is its contribution to just outcomes,...

Proposals to reform the personal income tax have gained prominence in recent months. To date, personal income tax reform is part and parcel of the platform of a number of the candidates in the 2016 presidential elections. This paper aims to evaluate the various proposals in both houses of...