Jeremy Bearer-Friend (George Washington; Google Scholar) & Emily A. Satterthwaite (Georgetown; Google Scholar), Taxation & Inequalities: USA National Report:
As the U.S. Report for the 2024 Congress of the European Association of Tax Law Professors, this draft manuscript provides a survey of US tax law as it pertains to the conference theme, “Taxation and Inequalities.” The report is divided into three sections: constitutional underpinnings of taxation and inequality (Section I); national tax policy and inequality (Section II); and tax enforcement and inequality (Section III).
I. Taxation and Inequalities: Constitutional Underpinnings
1. Equality and Non-Discrimination Law in the United States …
2. Constitutional Links between Equality and Taxation …
II. Tax policy and income inequality
1. Tax Policy and Other Inequalities …
2. Tax Competition and Inequality …
III. Tax Enforcement and Inequality …
1. Tax Enforcement and Income Inequality …
2. Tax Amnesty …
3. Tax Enforcement and Other Inequalities …
