This is an Article about how to redesign the federal tax system so that the Internal Revenue Service (IRS) can administer it more effectively given that Congress is only willing to let the IRS have around 82,000 employees and a $12 billion budget. As the IRS Oversight Board and the National...

Recognizing that a federal cap-and-trade program will affect the tax system both directly and indirectly, this paper will consider how the direct and indirect tax issues should be resolved. Direct tax issues include how emissions credits should be treated, the tax consequences of the receipt of...

Although the United States has not yet enacted comprehensive climate change legislation at the Federal level, federal tax laws affecting energy have significant climate change effects. At the regional level, several groups of States have joined together in climate change legislation. Most States...

For the last ten years, I have been considering how the tax system affects the sustainability of our planet and our economy. Businesses and consumers are subject to tax-imposed costs that affect decisions about activities and investments. In some cases, Congress shifts costs by lessening the tax...

The United States faces an infrastructure crisis. The United States has funded its transportation system with a dedicated tax on gasoline, which has not been increased for over two decades. The funding structure for highways and transit is not working for today's transportation needs. As motor...