ISSN 0024-7081
Vol. 52, Issue 2, 2021January 01, 2021 CDT
ccby-4.0
Unsophisticated Taxpayers, Rules Versus Standards, and Form Versus Substance
Unsophisticated Taxpayers, Rules Versus Standards, and Form Versus Substance
Articles in Vol. 52, Issue 2, 2021
Vol. 52, Issue 2, 2021
- Table of ContentsJournal Loyola University Chicago Law
- Introduction to Issue 2Journal Loyola University Chicago Law
- Unsophisticated Taxpayers, Rules Versus Standards, and Form Versus SubstanceEmily Cauble
- The Spurious Allure of Pass-Through ParityKaren C. Burke
- Pandemics, Paid Sick Leaves, and Tax InstitutionsAlex Zhang
- Do Tax Judges Think About the Economy?Orli Oren-Kolbinger
- International Vertical EquityAdam H. Rosenzweig
- Difficulty of Care: Aligning Tax and Health Care Policy for Family CaregivingChristine S. Speidel
- Restitution for Child Pornography: Reframing a System for Victims Harmed by Too ManyMacKenzie Durkin
Emily Cauble, Unsophisticated Taxpayers, Rules Versus Standards, and Form Versus Substance, 52 Loy. U. Chi. L.J. 329 (2021).