Monthly Archives: April 2018

Heather Field on “Tax Loopholes”

Published on: Author: Manoj Viswanathan

Politicians, pundits, and countless others indiscriminately describe disfavored provisions as “tax loopholes.” Yet as my colleague and fellow tax scholar Professor Heather Field demonstrates in her recently published article, A Taxonomy for Tax Loopholes, the term lacks definitional clarity. The phrase has been used, variously, to reference statutory ambiguities, violations of the spirit of the… Continue reading

Eumi Lee on Mugshots on the Internet

Published on: Author: Hadar Aviram

Jon Ronson’s recent book So You’ve Been Publicly Shamed examines the plight of people whose reputations were besmirched online and their efforts to restore their good names. The combination of the availability of a breathtaking amount of information on individuals and the sanctimoniousness of call-out culture creates a “perfect storm,” in which a sullied reputation is… Continue reading