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How I Learned to Stop Worrying and Love Double Taxation
(Notre Dame Law Review, 2003)
This Article is divided into three Parts. The first Part is devotedto an example demonstrating that, while double taxation may be gratuitous in a purely domestic context, it invariably becomes necessary in a multinational ...
I Come Not to Praise the Corporate Income Tax, But to Save It
(Tax Law Review, 2003)
This Article began with a search for a theoretical underpinning that
could explain the structure of the current corporate income tax regime,
and found such underpinning lacking. It proposed an alternative
underpinning for ...