Reuven S. Avi-Yonah (Michigan; Google Scholar):
The Case for Targeted Location Incentives, 183 Tax Notes Fed. 1225 (May 13, 2024):
Avi-Yonah examines the use of tax incentives to encourage location-specific investment and offers a new approach that he says will be more successful.
Littlejohn’s Unjust Tax Sentence, 183 Tax Notes Fed. 1441 (May 20, 2024):
Avi-Yonah argues that former IRS contractor Charles Littlejohn received too harsh a sentence for leaking high-profile tax returns.
Should U.S. Tax Law Be Constitutionalized?, 183 Tax Notes Fed. 1599 (May 27, 2024):
Avi-Yonah examines whether the United States should subject federal income tax law to judicial review of its constitutionality and whether Congress should amend — or abolish — certain tax deductions and other benefits that disproportionately favor the wealthy.
