Recently added articles from Tax Law Review:

The Three Goals of Taxation

Oct 01, 2006; Avi-Yonah, Reuven S ... I. INTRODUCTION The current debate in the United States about whether the income tax should be replaced with a consumption tax has been waged on the traditional grounds for evaluating tax policy: efficiency, equity, and administrability. For example, Joseph Bankman and David Weisbach ...

When and How Should the Economic Substance Doctrine Be Applied?

Oct 01, 2006; Hariton, David P ... I. INTRODUCTION The moment I read the Federal Circuit's opinion in Coltec Industries, Inc. v. United States,1 my heart sank. The Federal Circuit properly reversed the district court below and found that there is still an economic substance doctrine,2 but it applied the doctrine so ...