Brian Mogck argues that using tax law to threaten police unions' pocketbooks could deliver much-needed policing reforms.
Nicholas H. Cohen and Manoj Viswanathan update their analysis of how large corporations have reacted to President Trump's much-touted tax cuts.
Clint Wallace says an obscure provision of Congress's COVID-19 relief package delivers big breaks to high earners and shows the pathologies of modern tax policymaking.
While other studies have considered the TCJA’s effect on specific corporate attributes, this Essay is the first to assess the TCJA’s effect on a range of corporate behaviors by using recently filed, publicly available data on a granular, corporation-by-corporation basis.
Introduction Slices and Lumps, the remarkable new book by Professor Lee Fennell, begins from the title itself to tell a story about the instability of how the world is organized. Lumps can be natural things, formed in a bowl by humidity’s kiss, but slices are often the work of human intervention. When, then, should we … Continue reading Paying with Lumps by Brian Galle
Introduction As Lee Anne Fennell writes in Slices and Lumps: Division and Aggregation in Law and Life, “law must determine the proper unit of analysis—how widely or narrowly to set its viewfinder—in assessing whether a given line has been crossed or a given standard has been satisfied . . . . Second, law must decide how sharp or … Continue reading From Slices to Lumps and Back Again: Aggregation and Division in US Federal Income Tax Law by Sarah B. Lawsky