LAW REVIEW Page 1 NEW YORK UNIVERSITY LAW REVIEW VOLUME 93 DECEMBER
2018 NUMBER 6 ARTICLES TAXING INEQUALITY ARI GLOGOWER* Economic inequality in …

There is a tension in the economics-oriented literature on taxation. On the one hand, the
theoretical literature largely focuses on how taxes can be designed so as to minimize …

The US tax system does a very poor job of taxing the ultra-wealthy. 1 Consider, for example,
Larry Ellison-the founder and still largest shareholder of the software company Oracle …

Limited liability is a double-edged sword. On the one hand, limited liability may help
overcome investors' risk aversion and facilitate capital formation and economic growth. On …

The companion paper to this (Capital Taxation in an Age ofInequality) argues that a
moderate flat rate (proportional) income tax on capital, measured and collected annually …

Microphones in an ad-hoc microphone array provide distributed signal acquisition in an
acoustic environment in which multiple sound sources may be active. For some applications …

In May of 2008, at the onset of the Great Recession, residents of a small Maryland town
called Princess Anne pleaded with county commissioners to find a way to cut their property …

The standard view in the US tax law academy remains that capital income taxation is both a
poor idea in theory and completely infeasible in practice. But this ignores the first-order …

One major proposition of the fiscal federalism literature is that redistribution, and the closely
related progressive income tax, should be assigned exclusively to the most central level of …

The allocation of risk and of the income from risky investment and activities belongs to the
central topics of international tax policy today. This fact is highlighted by the current BEPS …