The notion of a universal basic income, or UBI, has captivated academics, entrepreneurs,
policymakers, and ordinary citi-zens in recent years. Across the globe, countries ranging …

The 19th Edition of Federal Income Taxation (authored by Joe Bankman, Dan Shaviro, Kirk
Stark, and Erin Scharff) is the updated 2023 version of the classic casebook for law school …

MARRIAGE TAX debates about the taxation of marriage in the United States have revolved
around the so-called" marriage tax trilemma." 1 The three legs of the trilemma are (1) …

The law is full of sharp lines, where small changes in one's circumstances lead to significant
changes in legal treatment. Tax law is no exception; someone who falls just to one side of a …

Much has been written about a concept called universal basic income (UBI). With a UBI, the
government gives every person a certain amount of money each year, or even each month …

Abstract The American Rescue Plan Act of 2021 expanded and paid monthly a fully
refundable child tax credit (CTC) to eligible US children under 18. About 12 percent of …

Progressively taxing consumption has much normative appeal, but previous legal
scholarship has incorrectly assumed that directly accounting for the expenditures of …

Since the mid-1990s, American financial assistance programs have increasingly shifted to
require evidence of labor-market participation as a criterion for eligibility. This shift signaled …

The Tax Cuts and Jobs Act (TCJA) changed the way families are taxed starting in tax year
2018.'Politicians painted rosy pictures of families reaping the benefits of tax reform. 2 For …

With the sunset of marriage penalty relief in 2025, 1 Congress has a bittersweet opportunity
to align the taxable unit with the guiding norm of taxation according to" ability to pay." 2 The …