A variety of scholars and commentators have been recently exploring the connections between religion and current U.S. tax policy. The relationship between religion and American taxation, however, runs much deeper than our present period. Indeed, it is no coincidence that roughly a century ago...

Corporate reorganizations occupy a special place in American business tax law. As defined by the Internal Revenue Code, specific corporate reorganizations are granted the benefit of non-recognition treatment. That is, neither corporations nor shareholders recognize the gain or loss on the...

Throughout the twentieth century, state governments and the individuals who have led them have played a vital role in the development of American tax policy. As the political leaders of our country's quot;laboratoriesquot; of democracy, state executives have helped forge fiscal policies that...

This brief essay comments on Mary Lou Fellows recent contribution to the edited volume, Feminist Judgements. It explores Fellows's main contribution to a feminist re-evaluation of U.S. Supreme Court Justice Benjamin Cardozo's opinion in the canonical tax law case, Welch v. Helvering. The essay...

For nearly all advanced industrialized nation-states, taxation is the central source of public revenue. Indeed, taxation is the one policy area without which nearly all of the other functions and aspects of the modern state would not be possible. Thus, to continue the Bourdieuian metaphor of a...

In the early twentieth century, the taxation of modern business corporations became increasingly important to the development of American democracy. During that time, governments at all levels began to view business corporations not only as sources of badly needed public revenue, but also as...

Despite the importance of the capital gains tax preference, and the controversy it often evokes, there has been relatively little serious scholarly attention paid to the historical development of this highly significant tax provision. This Article seeks to move beyond the normative and...