Glenn C. McCoy, Jr. & Jonathan Geiger, Doughnut Hole or a Different Kind of Pastry? Tariffs, Taxes, and Regulation, 119 Tax Notes St. 451 (Feb. 9, 2026):
In this article, McCoy and Geiger examine whether tariffs are revenue-raising taxes or legitimate regulatory tools with incidental fiscal effects in light of the recent oral arguments at the Supreme Court in V.O.S. Selections v. United States and Learning Resources Inc. v. Trump.
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