In the past few years, we have seen the rise of a new model of production and consumption
of goods and services, often referred to as the" sharing economy." Fueled by startups such …

This article addresses the question of whether tax avoidance is moral. It considers tax
avoidance in a number of contexts, but, in deference to the subject of this symposium issue …

This volume provides a fascinating look at the anti-tax avoidance strategies employed by
more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia …

On April 1, 2013, the Washington University School of Law hosted a colloquium on the topic
of" Conceptualizing a New Institutional Framework for International Taxation," inviting …

Tucked in the corner of one of the dozens of strip malls along Ventura Boulevard in
California's San Fernando Valley, the Japanese restaurant Cho Cho San serves spicy tuna …

ARTICLES Page 1 ARTICLES PROGRESSIVE TAX PROCEDURE JOSHUA D. BLANKt & ARi
GLOGOWERt Abusive tax avoidance and tax evasion by high-income taxpayers pose unique …

Anti-abuse doctrines in tax law have traditionally been formulated as multifactor tests that
weigh the facts of the taxpayer's case but ignore the tax statute at issue. This approach has …

When Judge Learned Hand observed:" Any one may so arrange his affairs that his taxes
shall be as low as possible; he is not bound to choose that pattern which will best pay the …

Legal regimes frequently confront problems of evasion. Paradigms for the evasion problem
tend to appear in the area of corporate and financial regulation, in which sophisticated and …

Treasury and the IRS face a formidable task. Together, they are charged with administering
the morass that is the US tax law.'In fulfilling this duty, they face constant pressure regarding …