Michael J. Graetz
Foreword—The 2017 Tax Cuts: How Polarized Politics Produced Precarious Policy
This Essay argues that the 2017 Tax Act provides neither an effective nor stable solution to the nation’s economic and fiscal challenges.
Income Tax Discrimination: Still Stuck in the Labyrinth of Impossibility
121 Yale L.J. 1118 (2012).
In previous articles, we have argued that the European Court of Justice’s reliance on nondiscrimination as the basis for its decisions did not (and could not) satisfy commonly accepted tax policy norms, such as fairness, administrability, economic efficiency, production o…
From the Court’s Docket: DaimlerChrysler Corp. v. Cuno and the European Experience
Nearly every state uses tax incentives to attract local investment. Do such incentives discriminate against interstate commerce in violation of the dormant Commerce Clause? The Supreme Court now confronts this question in DaimlerChrysler Corp. v. Cuno (oral arguments on March 1). If the Court takes …
Income Tax Discrimination and the Political and Economic Integration of Europe
115 Yale L.J. 1186 (2006)
In recent years, the European Court of Justice (ECJ) has invalidated many income tax law provisions of European Union (EU) member states as violating European constitutional treaty guarantees of freedom of movement for goods, services, persons, and capital. These decisions h…
Boris I. Bittker
115 Yale L.J. 739 (2006)
100 Million Unnecessary Returns: A Fresh Start for the U.S. Tax System
112 Yale L.J. 261 (2002)
We are now in a quiet interlude awaiting the next serious political debate over the nation's tax system. No fundamental tax policy concerns were at stake in the 2002 disputes over economic stimulus or the political huffing and puffing about postponing or accelerating the inco…