Americans believe that undocumented immigrants are exploiting the United States' economy. The widespread belief is that illegal aliens cost more in government services than they contribute to the economy. This belief is undeniably false. [E]very empirical study of illegals' economic impact...

The Internal Revenue Service (IRS) is the federal agency charged with tax revenue collection. In fiscal year 2020, the IRS collected $3.5 trillion in taxes, which represented about 96 percent of aggregate annual federal funding (IRS, 2020). In its mission statement the IRS states that its...

On average, current household incomes are less equal after state and local taxes are imposed than before. Wealthy families pay a significantly lower percentage of their income in state and local taxes on average than low- and middle- income households. Regressive state and local taxes not only...

Washington D.C. suffers from a severe affordable housing crisis, rising family homelessness, high unemployment rates, and falling income among the poorest residents. The District's overall poverty rate is above the national average at more than 18%, but for D.C.'s children the poverty rate soars...

Fifty-three percent of workers worldwide surveyed in 2008 reported they would rather work and earn less, but have a happy stress-free fulfilling life. For the 78 million baby boomers and their pre- and post-boom colleagues this desire has resulted in a phenomenon that has been labeled "encore...

Every morning, Monday through Friday, school children across the United States raise their voices in unison and pledge allegiance to America, with liberty and justice for all. America, in turn, pledges to these children and the world that it is a nation of liberty, justice, and laws. Laws...

In 2008, the oldest of 78 million baby boomers will celebrate their 62nd birthdays. Before they blow out their birthday candles, they will have considered and likely decided whether to elect to take early Social Security retirement benefits (SSRBs). Recent and evolving changes in the normal...

In recent decades, Congress has used the federal income tax system increasingly to administer and deliver social benefits. This transition is consistent with the evolution of the American welfare system into workfare over the last several decades. As more and more social welfare benefits are...

There is nothing certain about taxes or death. I beg your pardon Ben Franklin, but hear me out . . . . A glance at my resume presents a life journey including at least three different careers: tax accountant, tax lawyer and tax professor. While I have had different titles, in substance I have...

Undocumented immigrants have little or no recourse for economic injustices they suffer through the U.S. tax system. Despite America's historically strong opposition to taxation without representation, undocumented immigrants have not enjoyed the right to vote on any local, state or federal tax...