This Article addressed the newly enacted GILTI provisions in the Tax Cuts and Jobs Act and their interplay with state corporate income taxes. If GILTI were not difficult enough to deal with on just the federal level, its interaction with a state corporate income tax takes that difficulty to new...

Economists praise the efficiency of the price mechanism in allocating scarce resources. Others, however, often reject it as unfair. In this study, we investigate the extent to which economists also differ from non-economists in how they value the fairness of the price system, and examine how...