This article explores the development of the rules of Maaser Kesafim, the Jewish practice of non-agricultural tithing, and compares the income definition rules found in the halacha to those found in the Internal Revenue Code. The ancient rabbis and those who crafted the Federal tax rules...

The U.S. stands on the precipice of a financial disaster, and Congress has done nothing but bicker. Of course, I refer to the coming day when the undead walk the earth, feasting on the living. A zombie apocalypse will create an urgent need for significant government revenues to protect the...

A proposal that the IRS adopt a color-coded, scratch and sniff system for correspondence with taxpayers so that taxpayers will not suffer unnecessary cardiac events upon receiving such correspondence from the IRS

In his pioneering 1978 article "The Theory of Interstellar Trade," Nobel Laureate Paul Krugman considered how interest charges on goods in transit between the stars should be computed. This article seeks to expand on Krugman's seminal work - and establish my claim to a Nobel Prize - by...

Tax reform and religion were two of the hot button issues during the last election. While at first glance these issues seem unrelated, a number of scholars have argued that religious values should guide our decisions regarding tax reform. This article posits that the relationship between...

Today's tax code contains a dizzying array of loss-limiting provisions, serving a wide range of purposes. Some are normative, such as the ban on deducting personal losses, but the vast majority are designed to prevent taxpayers from manipulating the tax rules to gain advantages tax authorities...

The IRS recently dealt a blow to Bitcoin enthusiasts by ruling that Bitcoin and other similar currencies should be treated as property – and not foreign currency – for income tax purposes. As a result, those who use bitcoins to purchase goods or services must report gain or loss on each...