Pub Date : 2024-03-20DOI: 10.5195/taxreview.2023.213
Leo P. Martinez
{"title":"You’ve Got to Speak Out Against the Madness: The Myth of Tax Neutrality","authors":"Leo P. Martinez","doi":"10.5195/taxreview.2023.213","DOIUrl":"https://doi.org/10.5195/taxreview.2023.213","url":null,"abstract":" \u0000 ","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"8 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140227655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-06DOI: 10.5195/taxreview.2023.196
Phyllis C Taite
{"title":"Welfare v. Wealthfare: The Illusion of Equality in Tax Policy","authors":"Phyllis C Taite","doi":"10.5195/taxreview.2023.196","DOIUrl":"https://doi.org/10.5195/taxreview.2023.196","url":null,"abstract":" ","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114261992","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-06DOI: 10.5195/taxreview.2023.199
Carla Spivack
{"title":"The Estate Tax, Inequality, and the Problem of Public Choice","authors":"Carla Spivack","doi":"10.5195/taxreview.2023.199","DOIUrl":"https://doi.org/10.5195/taxreview.2023.199","url":null,"abstract":" ","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"183 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125159992","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-06DOI: 10.5195/taxreview.2023.198
Edward J. McCaffery
{"title":"Enough Insanity? A Call for a (More) Critical Tax Theory","authors":"Edward J. McCaffery","doi":"10.5195/taxreview.2023.198","DOIUrl":"https://doi.org/10.5195/taxreview.2023.198","url":null,"abstract":" ","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122679474","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-16DOI: 10.5195/taxreview.2022.174
Nina E. Olson
{"title":"Some Reflections on the IRS Restructuring and Reform Act Twenty-Five Years Later","authors":"Nina E. Olson","doi":"10.5195/taxreview.2022.174","DOIUrl":"https://doi.org/10.5195/taxreview.2022.174","url":null,"abstract":" ","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"76 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123566789","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-16DOI: 10.5195/taxreview.2022.173
Leslie M. Book
{"title":"Collection Due Process At Twenty-Five: A Still Important and Needed Check on IRS Collection Power","authors":"Leslie M. Book","doi":"10.5195/taxreview.2022.173","DOIUrl":"https://doi.org/10.5195/taxreview.2022.173","url":null,"abstract":" ","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123355604","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}