economics. This article uses the example of economic modeling in tax scholarship to investigate how legal scholarship uses …

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 always be even-handed. Some tax rules affect segments of the population …

such as: implicit taxes in imperfect markets; repatriation of indefinitely reinvested earnings; tax compliance in multiple … countries; innocent spouse tax relief decisions; and the pedagogical benefits of position paper assignments in tax education …