Everyone knows that the current tax system is unfair. Some of the richest people in America pay no tax, while a huge share of the tax burden falls on the rest of us. A mere glance at the tax code confirms that it is far too complex, with volumes of rules that no ordinary person could possibly...

Luxury taxes are increasingly used by major sports leagues, such as Major League Baseball and the National Basketball Association, to raise revenue and affect behavior. This brief article lists three lessons that general tax policy can take from the sport world's taxes, helping to make the case...

Following a critical examination of the two predominant approaches to tax policy, formalist and utilitarianism, this Article posits a “political-interpretive” approach that looks to our actual tax-related practices as source material for designing normative reforms. Applying a...