Wednesday, August 20, 2025

Forthcoming publications

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.

1 comment:

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