I have three new articles coming out shortly. The first, in Tax Notes International next Monday (but already available behind a paywall online) is “Digital Services Taxes vs. Pillar 1: Did the U.S. Catch a Break and Not Even Notice?”
The second, forthcoming in the Virginia Tax Review, is “Right Taxpayers, Wrong Taxpayers, Deduction-Selling, and Proxy Taxation.”
The third, forthcoming in a symposium issue of the Loyola of Los Angeles Law Review, is “Couples Neutrality, Marriage Neutrality, and Two-Earner Deductions.”
I haven't put any of them on SSRN as yet, but will do so shortly.
