This book discusses the socio-legal tax state and its relationship to development, inequality and the transnational. "Fiscal Sociology" commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing that fiscal pressures on governments led directly to the...

This paper was presented at the September 19, 2008 NYU Tax Law Review Symposium addressing Prof. Lily Batchelder's proposal to implement a comprehensive inheritance tax. This draft essay seeks to demonstrate that the comprehensive inheritance tax proposal involves a just tax. The idea of justice...

"Tax policy frequently targets the choices that women face in many aspects of their lives. Decisions regarding working away from home, having children, marrying, registering a partnership or cohabiting with a partner all entail tax consequences. The end of the twentieth century saw progress in...