Impact

Tax 2018: Requiem for Ability to Pay

Alice G. Abreu, Tax 2018: Requiem for Ability to Pay, 51 Loyola L.A. L. Rev. 1 (2018). This Essay analyzes four changes made by the 2017 tax regulation and argues that each unmoors the determinations of the tax base from the foundational concept that taxation should be based on ability …

Read More

Hidden in Plain Sight: IRS Publications and a New Path to Tax Reform

Andrea Monroe, Hidden in Plain Sight: IRS Publications and a New Path to Tax Reform, 21 Florida Tax Rev. 81 (2017). This article suggests that IRS publications can do more than help non-expert stakeholders navigate their annual tax filing obligations; these publications can also offer significant and unexpected value for experts …

Read More