To assess the constitutionality of an unapportioned federal wealth tax, and/or of a federal
income tax provision reaching wealthy taxpayers' unrealized gains, one needs an …

ABSTRACT In June 2023, the Supreme Court granted the petition for a writ of certiorari in
Moore v. United States, ostensibly a challenge to an obscure provision of the 2017 tax …

During the State of the Union on February 8, 2022, President Biden called for Congress to
pass his Billionaire Minimum Tax because “no billionaire should pay a lower tax rate than a …

Abstract The upcoming Supreme Court case of Moore v. United States raises questions that
the Court has rarely had to address in the last 100 years—what is the meaning of the …

Optimal tax theory—the branch of public economics that focuses on the design of welfare-
maximizing tax systems—has produced two especially stark results regarding the ideal …

Last year, investigative journalists reported multiple instances where billionaires showered
Supreme Court Justices with lavish gifts. Previously undisclosed luxury fishing trips, private …

The debate over reparations for the enslavement of Black Americans is older than
emancipation. 2 It is a debate that continues. 3 In the wake of the Civil War, Black Americans …

Abstract The Sixteenth Amendment to the United States Constitution enshrines Congress's
“power to lay and collect taxes on incomes, from whatever source derived.” Challenges to …

This Article proposes a novel approach to capitalizing a reparations fund worth trillions of
dollars. Under the proposal, publicly-traded firms on US exchanges would be required to …

Participants in the debate between wealth and capital income taxation frame the issue as
being between two divergent ways of taxing accumulated savings. The first, notably …