The federal government devotes over a trillion dollars each year to tax provisions that
pursue" nontax" goals, such as the deduction for mortgage interest and the exclusion for …

Why is the tax bar so white? This question has gone unasked for far too long and in this
Article we offer one possible answer. We believe that answer lies in the unexamined …

For four decades, the diversity rationale has offered a lifeline to affirmative action in higher
education. Yet even after forty years, this critical feature of equal protection doctrine remains …

At a time of looming fiscal crisis and virtual unanimity that tax expenditures must be curtailed,
tax subsidies for homeownership stand out as among the most costly and unfair of these …

To what extent should fairness considerations drive energy policy? This basic question
underlies much of the current debate over the net metering programs and related policies …

Critical tax scholarship is not universally embraced. This is a surprising observation given
that the premise underlying critical tax scholarship is simple, and—if one aspires to …

The mortgage interest deduction (" MID") is over 100 years old. As long as the modern
income tax has existed in the United States, so has the MID. 1 The deduction has long been …

The concept of tax expenditures has been widely accepted'and has even been adopted into
federal law, which requires the annual promulgation of tax expenditure budgets. 2 Pursuant …

The power to tax is at once the power to create and the power to destroy.'If the United States
government hopes to discharge its primary duty as creator and protector of its citizens' …

In charitable giving, it is not just the thought that counts. American society depends upon a
robust third sector to provide public services and benefits, and to lessen the burdens of …