Mildred Robinson (Virginia), Skin in the Game: Invisible Taxpayers, Invisible Citizens?, 59 Vill. L. Rev.729 (2014): This essay was the basis for the Rev. Dr. Martin Luther King, Jr. Memorial Lecture at the Villanova University School of Law on January 27, 2014. It examines economic justice from a tax perspective….

Wendy C. Gerzog (Baltimore), What’s Wrong with a Federal Inheritance Tax?, 49 Real Prop. Tr. & Est. L.J. 163 (2014) : Scholars have proposed a federal inheritance tax as an alternative to the current federal transfer tax system, but there are serious flaws with that idea. Those problems include: (1)…

John Graham (Duke), Michelle Hanlon (MIT), Terry Shevlin (UC-Irvine) & Nemit Shroff (MIT), Tax Rates and Corporate Decision Making: We provide evidence consistent with many firms exhibiting behavioral biases (heuristics, salience) when incorporating taxes into their decision processes. For example, we find that many firms employ the more salient average…

Edward Kleinbard (USC), Why Corporate Tax Reform Can Happen: This brief essay explains in an informal way to nonspecialists what the stakes are for corporate tax reform and why such reform is more politically feasible than most observers believe. The essay emphasizes the central importance of international tax design as…