This chapter in this book addressing inequality identifies elements of the U.S. income tax laws that contribute to that inequality. While the language of the tax laws is neutral and applies identical rules to all, the distribution of tax burdens among the members of the U.S. populace may not...

In this article, Ordower contextualizes block rewards litigation with historical failures to tax compensation income paid in kind. Tax fairness principles demand current taxation of the noneconomically diluting block rewards’ market value