Social Media Ideas for Taxation

Zhang: The Other Taxation — Tribes, Territories, and Fiscal Autonomy

Alex Zhang (Emory), The Other Taxation: Tribes, Territories, and Fiscal Autonomy, 126 Colum. L. Rev. 397 (2026) (reviewed by Jon Endean (Brooklyn) here): Native Americans pay taxes...

Taxation Without Representation: An Enduring American Grievance?

Few political ideas have proven as durable as the complaint embedded in the Declaration of Independence that the British Crown was “imposing taxes on us without our consent.” That...

A tax system based on extortion

High rates punish compliance while farms, wholesale trade stay outside the net

Saito: Granting Tax

Blaine G. Saito (Ohio State), Granting Tax, 63 Hous. L. Rev. 629 (2026): The U.S. federal tax system is failing to promote the values of democracy and egalitarianism. Powerful inte...

Why tax?

Ever since I wrote my book 'The Joy of Tax', I have argued that there are six reasons to tax, none of which have anything Read the full article...

Taxation of the self-employed

The presumed taxation imposed on freelancers and the self-employed was a solution that came out of necessity, to identify undeclared income, using general criteria. 

Misclassified Tax Cannot Become A Lawful Levy: Limitation Cannot Validate An Unauthorised Tax Collection

Introduction The question of whether the Government can retain an amount collected as tax despite the absence of a lawful statutory liability has repeatedly arisen under the erstwh...

Taxation of Envy

This week, I wanted to share some inspiration I found in Aloha State Daily columnist Sterling Higa’s “Hawai‘I Millionaire Tax:  Why the New 13% Bracket Won’t Be the Last.” Countles...

Calderón Gómez: Is Tax “Law”?

Luís C. Calderón Gómez (Cardozo), Is Tax “Law”?, 94 Fordham L. Rev. 1781 (2026): Although taxation remains a hotly contested issue in debates by both politicians and political theo...

European Society of International Law Webinar: “Taxation, Racial Capitalism, and the Rule of Law: Historical Legacies an...

European Society of International Law Webinar: Taxation, Racial Capitalism, and the Rule of Law: Historical Legacies and Contemporary Challenges in Global Economic Governance on Ju...

Clarke & Glogower, The Indirect Taxes

Conor Clark (Wash. U.) & Ari Glogower (Northwestern), The Indirect Taxes, 102 Notre Dame L. Rev. (forthcoming 2027) Article I of the Constitution empowers Congress to “lay and...

Wealth Tax Watch- A Mid-Year Update

Chu: Taxing Aliens and International Law: Nationalist China’s Income Tax Negotiations with Treaty Powers, 1935–37

Ming-hsi Chu (PH.D., Northwestern; J.D. Candidate University of Chicago School), Taxing Aliens and International Law: Nationalist China’s Income Tax Negotiations with Treaty Powers...

Faivre & Cen: Taxing Artificial Intelligence

Juliette Faivre (Carnegie Mellon) & Sarah H. Cen (Carnegie Mellon), Taxing Artificial Intelligence (July 2, 2026): While AI promises major benefits, its development and deploym...

Scuderi: Sovereignty, Outer Space, And Taxation

Erika Isabella Scuderi (Suffolk), Sovereignty, Outer Space, And Taxation, 104 Neb. L. Rev. 421 (2026) (reviewed by Blaine Saito (Ohio State) here): This Article offers a comprehens...

Parliament LIVE Updates: Taxation Amendment Bill To Be Discussed In Lok Sabha

Parliament Monsoon Session 2026 LIVE Updates: Union Finance Minister Nirmala Sitharaman will move the Taxation and Other Laws (Amendment) Bill, 2026 in Lok Sabha.

Taxation of Earn-Outs on Business Sales: Capital Gain or Disguised Salary?

Tax revenue remains exceptionally robust

Who will calculate Oman’s income tax — and from whose data?

The Tax Authority set the RO 42,000 exemption threshold after examining income data collected from several government entities. In its announcement of the Personal Income Tax Law o...

Netanya Hosts 10th International Roundtable on Taxation and Tax Policy

Netanya Academic College School of Law will host the Tenth International Roundtable on Taxation and Tax Policy on Tuesday, July 21, 2026. Details and sessions, below the fold. Orga...

Testimony: Legislative Proposal to Adapt the Income Tax Code to the Digital Economy Repeats the Economic and Legal Mista...

The Belgian proposal departs significantly from sound tax policy principles and risks generating substantial economic distortions, legal uncertainty, and trade frictions while rais...

IRS Sheds Light on Taxation for Tips and Overtime

Avi-Yonah: Taxation and Deglobalization

Reuven S. Avi-Yonah (Michigan) has a new piece posted to SSRN, “Taxation and Deglobalization.” Here’s the abstract: Since 2016, the world has been in the process of deglobalization...

Seabrooke & Stausholm: How TaxTech Rewires Global Wealth Chains

Leonard Seabrooke (Copenhagen Bus. Sch.) & Saila Stausholm (Copenhagen Bus. Sch.), How TaxTech Rewires Global Wealth Chains, Fin. & Soc’y (forthcoming 2026): Technological...