The Economist, America’s New Aristocracy: As the Importance of Intellectual Capital Grows, Privilege Has Become Increasingly Heritable:
When
the robber barons accumulated fortunes that made European princes
envious, the combination of their own philanthropy, their children’s
extravagance and federal trust-busting meant that Americans never
discovered what it would be like to live in a country where the elite
could reliably reproduce themselves. Now they are beginning to find out,
because today’s rich increasingly pass on to their children an asset
that cannot be frittered away in a few nights at a casino. It is far
more useful than wealth, and invulnerable to inheritance tax. It is
brains.
Susannah Camic Tahk (Wisconsin), The Tax War on Poverty, 56 Ariz. L. Rev. 791 (2014):
In recent years, the war on poverty has moved in large part into the tax code. Scholarship has started to note that the tax laws, which once exacerbated the problem of poverty, have become increasingly powerful tools that the federal government uses to fight against it.
Mildred Robinson (Virginia), Skin in the Game: Invisible Taxpayers, Invisible Citizens?, 59 Vill. L. Rev.729 (2014):
This essay was the basis for the Rev. Dr. Martin Luther King, Jr. Memorial Lecture at the Villanova University School of Law on January 27, 2014. It examines economic justice from a tax perspective.
“Skin
in the game” – some thing that the interested party has at risk – has
become a part of everyday American political discourse. Personal
financial risk – some personal stake – is demanded of all “players.” The
implications are clear: no skin, no play. The requirement for “skin in
the game” in the context of ongoing fiscal debate along with the
“concern” that in 2011 almost fifty percent of Americans paid no federal
income tax is the latest version of the ongoing “cut-taxes/reduce
governmental size” wrangling. It is also another play on the high
political salience of the federal income tax as an institution.
Nicholas Carey (J.D. 2014, Rutgers), Note, Taxing E-commerce: An Abundance of Constraints, 40 Rutgers Computer & Tech. L.J. 156 (2014)
