What’s fair when it comes to taxes? Progressivity and non-avoidance — Jared Bernstein on the elusive goal of tax fairness. Jeff Spross on the case for more tax brackets. Ryan Cooper on why the middle class should want to pay higher taxes. Tax the (upper) middle class, please: Taxes aren’t punishment, they're part of our shared obligation — politicians, starting with Bernie Sanders and Hillary Clinton, should learn to speak that language. Mike Konczal and Bryce Covert on how the latest debate over taxing the rich misses one crucial fact: Progressives have forgotten that taxes do more than just raise money. Can taxing the rich reduce inequality? You bet it can. What could raising taxes on the 1% do? Surprising amounts. For the wealthiest, a private tax system that saves them billions: The very richest are able to quietly shape tax policy that will allow them to shield billions in income. Conservative media attack Democratic proposals as “free stuff”, laud Republican tax plans that are a giveaway to the rich. Martin Lobel on how the IRS is in crisis — and the tax community needs to help.
Stephen E. Shay (Harvard), J. Clifton Fleming (BYU), and Robert J. Peroni (Texas): Designing a 21st Century Corporate Tax: An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base. Kim Brooks (Dalhousie) and Richard Krever (Monash): The Troubling Role of Tax Treaties. Brooke Harrington goes inside the secretive world of tax-avoidance experts. Alfons J. Weichenrieder and Fangying Xu (Frankfurt): Are Tax Havens Good? Implications of the Crackdown on Secrecy. Inequality is the great concern of our age — so why do we tolerate rapacious, unjust tax havens? Parking the Big Money: Cass Sunstein reviews The Hidden Wealth of Nations: The Scourge of Tax Havens by Gabriel Zucman (and more and more). The fall of Jersey: Oliver Bullough on how a tax haven goes bust.
