The relationship of the APA to tax administration has been the subject of increasing scrutiny from scholars and courts. Some of this scrutiny has critiqued the long-held view of the Department of Treasury that tax regulations issued under the general grant of authority in I.R.C. § 7805(a) are...

Telecommunications regulation should be viewed as an attempt to solve the problem of financing large-scale public infrastructure over a sufficiently long period of time to pose significant and perhaps prohibitive amounts of risk. Investors are reluctant to commit capital to infrastructure if...

The 13-year American episode of the prohibition of alcohol (1919-1933) is so notorious and has been so extensively studied that there would not seem to be much to add. However, very little of this work has been done in a comparative and international perspective. Yet, the prohibition movement...

Mississippi began levying sales taxes and other taxes that discriminated fiercely against political outsiders in 1822. Designed to protect local businesses, the higher taxes targeted peddlers, auctioneers, and other traveling vendors in the early 19th century. After the Civil War, the targets...

Carbon intensity from fossil fuel use in the United States economy peaked in 1917. World War I ended, and the Spanish Flu pandemic broke out one year later in 1918. This paper contends that these events, coupled with associated turmoil in the domestic coal industry, were largely responsible for...

This is the first in a series of sixteen papers about the U.S extraterritorial tax system.Since Cook v. Tait was decided in 1924 much has changed, with respect to both federal taxation and U.S. citizenship. This paper explains their parallel evolutions. While Cook may hold that the federal...

This is the fifth in a series of sixteen papers about the U.S extraterritorial tax system.There exist multiple rationales for the U.S. extraterritorial tax system. The rationales seek to explain why overseas Americans should be subject to worldwide taxation by the United States.This paper...

There exist multiple rationales for the U.S. extraterritorial tax system. The rationales seek to explain why overseas Americans should be subject to worldwide taxation by the United States.This paper challenges those rationales: The allegiance rationale is outmoded and rejected by the U.S....

This is the last in a series of sixteen papers about the U.S extraterritorial tax system.This paper contains three concurrent timelines detailing the step-by-step expansion of U.S. extraterritorial taxation as well as of citizenship and equal protection, since the 1924 U.S. Supreme Court...

Attempts to measure aspects of the Indigenous economy in Canada are limited by data availability and quality. Drawing on the most recent data sources and research, we provide an overview of the Indigenous economy in Canada. This includes a discussion of the various characteristics of the...