The Theory of Taxation and Public Economics presents a unified conceptual framework for
analyzing taxation--the first to be systematically developed in several decades. An original …

In Graham v. John Deere Co., the Supreme Court explained that patent law's
nonobviousness doctrine is meant to restrict the award of patents to only" those inventions …

This book explores one of the most significant trends in the evolution of global tax systems
by asking how, within less than half a century, the value-added tax (VAT) has risen from …

This Article considers the arguments regarding the choice between an ideal income tax and
an ideal consumption tax, focusing on an argument first made by Atkinson and Stiglitz …

v. 7. Designation notice:" Please be advised that in July 2012, a new Volume 5, Third
Edition, was released for this treatise. At that time, the then existing Volume 5, Second …

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 …

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 …

To tax the sum invested, and afterwards to tax also the proceeds of the investment, is to tax
the same portion of the contributor's means twice over. The principal and the interest cannot …

The second reason for the necessity to rethink international tax allocation is a change in the
basic policy assumptions both from a legal and a public finance background. Traditional …

HE so-called “deferral privilege” is one of the fundamental features of the US system for
taxing international income. Under that privilege, a US person that conducts business or …