Creditors call it fraud. Debtors call it asset protection. I call it the “asset shuffle.” Whatever you call it, it is an age-old dance done by debtors trying to keep their assets from creditors they don't like. Debtors either transfer assets to favored parties or else try to disguise their...

This article concerns the history of automation in U.S. tax administration and the challenges automation presents to administering the laws consistent with democratic values. The most under-theorized aspect of tax administration is the expansion of automation and its impact on the current tax...