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Discover what taxation entails, its purposes, various types, and justifications. From income taxes to estate levies, learn why paying taxes is a cornerstone of modern society.

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David Schizer, the former Dean of the Columbia University School of Law, and I have just today posted a manuscript on SSRN at: It will be published in the Florida Law Review (2025). We argue that the ...

WASHINGTON, DC - SEPTEMBER 15: A sign marks the entrance to the U.S. Internal Revenue Service (IRS) headquarters building on September 15, 2024, in Washington, DC. (Photo by J. David Ake/Getty Images) ...