A new innovation on the IPO landscape has emerged in the last two decades, allowing owner-founders to extract billions of dollars from newly-public companies. These IPOs — labeled supercharged IPOs — have been the subject of widespread debate and controversy: lawyers, financial experts,...

Many people — perhaps most — want to make money and lower their taxes, but few want to unabashedly break the law. These twin desires have led to a range of strategies, such as the use of “paper corporations” and offshore tax havens, that produce sizable profits with minimal costs. The...

Unbalanced budgets have sparked decades of debate among legislators, scholars, and the public at large. Although the controversy has abated somewhat in recent years, many continue to believe that Congress has a tendency to pursue a level of public debt that is both inefficient and unfair....

Theories of statutory interpretation abound. Scholars, judges and commentators have long puzzled over the best method to locate the meaning of a statute and to this end have proposed a range of approaches that rely on various forms of evidence, including statutory text, legislative intent,...

This article investigates the widespread argument for tax-based welfare reform - a policy reform that calls for the integration of important anti-poverty programs into a single, unified plan. Congress has adopted more than eighty different programs in an effort to assist poor individuals but...

In this article, Professors Staudt, Lindstaedt, and O'Connor undertake a comprehensive study of congressional responses to Supreme Court cases and make a surprising finding: Overrides, although the sole focus in the extant literature, account for just a small portion of the legislative activity...

In this Article, I argue that.by reaching the agreement that the poor should have no tax liability, the contest over progressivity has centered improperly on the rights and responsibilities of relatively wealthy citizens. The wealthy are widely perceived to have valuable property that, if shared...

This essay notes that the feminist tax policy theorists have made numerous important contributions to our understanding of tax policy's affect on women's lives and experiences. It argues that in doing so, the extant literature has also prioritized the idea of citizenship rights but has failed to...

This article examines the tax policy rationale for excluding non-market household labor from the tax base and argues that the conventional rationals no longer withstand scrutiny. The article goes on to argue that it is possible to include non-market household labor into the tax base, while at...

This is chapter in a book, "The Judicial Power of the Purse: How Courts Fund National Defense in Times of Crisis." The book manuscript investigates federal judges' hidden financial powers and sets forth a theory for how, why, and when judges will exercise their budgetary authority in times of...