Articles Taxation Without Liquidation: Rethinking “Ability to Pay” By Sergio Pareja This Article proposes a novel way to tax wealth transfers. Specifically, it suggests that we divide all assets transferred by gift or bequest into …
Month: January 2012
Volume 2008, No. 6
Articles Is Prison Increasing Crime? By Martin H. Pritikin Scholars have identified various ways in which incarceration may unintentionally cause crime. What the literature lacks, however, is an attempt to catalog all of the crime-causing, …