With the rise of virtual worlds and the generation of income with significant real-world value within them, debate has erupted regarding whether or how best to tax such income. A consensus exists for the proposition that those who “cash out,” i.e., convert virtual wealth to real-world wealth, should be taxed… Read More »
For many decades in United States tax policy debate, fundamental tax reform was identified primarily with adopting a comprehensive income tax base. In the last ten or so years, it has increasingly come to denote instead replacing the income tax with a consumption tax. This shift has been as unmistakable… Read More »
The proper duration of legislation has become highly controversial ever since the enactment of many temporary tax laws during the George W. Bush Administration. Most observers believe that passage of “temporary-effect” legislation—laws with an explicit expiration date or “sunset” feature—permits the cost of legislation to be misrepresented and allows its… Read More »
Below is a brief introduction to the Legal Workshop project. We hope you enjoy getting to know us, and we welcome your feedback.
Mission:
The Legal Workshop website provides a single online forum for cutting-edge legal scholarship from the top law journals in the country.
The Legal Workshop features… Read More »