As the Biden administration’s inaugural budget reaches the crucial final steps of the legislative process, a number of significant tax reforms are under consideration for the first time in years. The administration has appointed several tax law professors to help advise the effort.[1] But what does the tax academy in general think? What Biden administration […]

Yes, at least in tax law. The IRS has resisted the trend of the past few decades toward textualism, unlike the Tax Court, which has grown more textualist alongside other federal courts. This and more can be found in An Empirical Study of Statutory Interpretation in Tax Law, an article I recently posted to SSRN. […]

Summer is nearly here, and for fellow tax nerds in need of beach reads, I’ve assembled a list of the 50 most widely cited tax law journal articles. The list is inspired by (and uses the same methodology as) Fred Shapiro and Michelle Pearse’s essay, The Most-Cited Law Review Articles of All Time. The list […]