Recent reporting based on leaked tax returns of the ultrarich confirms what experts have
long suspected: for the wealthiest Americans, paying taxes is mostly optional. Some of the …

We have entered a new era of demand for progressive tax law reforms. 1 Public concern
about income and wealth inequality has skyrocketed in recent years. 2 Meanwhile …

2. See The Fintech Revolution, ECONOMIST(May 9, 2015), https://www. economist.
com/leaders/2015/05/09/the-fintech-revolution[https://perma. cc/3FQW-UUZC](discussing …

Crime doesn't pay, but neither does punishment. One of the dominant views of crime and
punishment designs these social institutions as a set of countervailing costs. 1 Punishment …

In economics literature, public policies are often compared to the benchmark of a benevolent
regulator-one that maximizes social welfare while balancing the interests of all affected …

This paper contributes to a literature offering qualified justifications for alternative minimum
tax (AMT) structures. We conclude that there is a narrow case for justifying AMTs even from …

In November 2021, SpiceDAO acquired one of the few remaining copies of Alejandro
Jodorowsky's pitchbook for a screen adaptation of Dune. 1 (The pitchbook was a book with …

Healthcare research has shown systematic discrepancies in the level of care provided to
patients belonging to different social groups. In particular, women and minorities frequently …

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 …

This paper challenges the leading academic, political, and cultural narrative supporting
greater redistribution. The narrative holds that redistribution should come at the expense of a …