If passed into law, the Marketplace Fairness Act would impose a federal duty on out-of-state sellers to collect a state-defined and state-benefitting use tax. This unique exercise of federal power implicates due process. The PACT Act represents the only other instance in which Congress has...

The direct charitable contribution deduction was an experimental deduction for the 1982-1986 tax years. It represents the only example in the tax laws in which non-itemizers were allowed a charitable contribution deduction in tandem with the standard deduction. This article offers a review of...

This article considers an issue which was resolved by the Supreme Court in the 2010 Term: the status of medical residents with respect to FICA taxes. Specifically at issue was whether medical residents qualify as students under Section 3121(b)(10) of the Internal Revenue Code, which...

This paper investigates the US housing market from just before the Great Recession onward (2006–19) and assesses the viability of stock-flow matching in generating the observed outcomes. The paper documents that the probability that a house sells declines sharply after listing for two weeks....

This paper examines strategic tax setting between fiscal authorities in the presence of mobile workers who locate across these jurisdictions in response to differing tax structures and congestable local public amenities. We find that the nature of the tax setting outcomes depend crucially on the...

This paper revisits the no-recall assumption in job search models with take-it-or-leave-it offers. Workers who can recall previously encountered potential employers in order to engage them in Bertrand bidding have a distinct advantage over workers without such attachments. Firms account for this...

If buyers cannot observe product characteristics, they search available sellers to find better matches. In this situation, market go-betweens who "manage" a variety of products emerge, offering consumers a variety of trading opportunities which reduce the uncertainty of search and improve the...

Attorneys representing business clients with 401(k) plans or colleges and universities with 403(b) plans should pay close attention to the growing number of successful lawsuits involving plan sponsors and trustees, particularly two U.S. Supreme Court cases that unanimously ruled in favor of plan...

Hypersalience describes the cognitive error that occurs when taxpayers are highly aware of a tax provision generally, but fail to correctly perceive its associated limitations. The charitable contribution deduction provides a strong example of hypersalience as taxpayers have general awareness...