Despite this phenomenal success and the Biden administration’s strong support, a divided Congress narrowly failed to extend these enhancements to 2022. The adverse impact was immediate. The January 2022 monthly child poverty rate increased by more than 40 percent to 17 percent in January 2022,...

Based on contemporary discussions related to the role of taxation as an instrument of economic regulation, as well as the current experiences of good regulatory practices in Brazil, this work proposes to examine whether it is possible to develop or adapt a Brazilian model of Regulatory Impact...

This report summarises and analyses Kenya’s social policy response to Covid-19. Following the global outbreak of the pandemic, Kenya’s parliament passed several economic and social laws. Tax law amendments aimed to cushion citizens and businesses from the negative effects of the disease by...

As America enters the new decade, we enter a period of significant change. With the unexpected rise of the COVID-19 pandemic, many Americans are now questioning the current system and are looking for positive change. Politicians and policymakers need to seize this opportunity to protect...

While only several decades ago, the idea of corporate social responsibility was not trivial, it seems that most scholars today understand that corporations owe special commitments to their stakeholders which go beyond common regulatory and conventional requirements in promoting the community in...

Social data production is a unique form of value creation that characterizes informational capitalism. Social data production also presents critical challenges for the various legal regimes that are encountering it. This Article provides legal scholars and policymakers with the tools to...

This Symposium Essay compares current patterns and practices surrounding IRS utilization of IRB guidance (revenue rulings, revenue procedures, and notices) with administrative law doctrine concerning informal agency guidance documents. In administrative law jurisprudence, the distinction between...

This essay revisits certain basic features of tax systems as they relate to redistribution. It focuses on how the actual differences between proportional and graduated taxes with regard to redistribution diverge in important ways from what many believe or implicitly assume. The analysis seeks to...

We study state-dependent effects of narratively identified tax shocks in Germany and the UK over the period 1974Q1-2018Q4 using local projections. In addition, we distinguish between aggregated and disaggregated tax types (direct and indirect taxes) as well as look for possible asymmetries...