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Manoj Viswanathan on Centralized Intermediaries and Tax Compliance

Published on: Author: Heather Field

My colleague Manoj Viswanathan has written a new article, “Tax Compliance in a Decentralizing Economy,” forthcoming in Georgia State University Law Review. This article reveals the threat to tax compliance that is posed both by new technologies that enable on-demand sharing of services and by blockchain technology that facilitates cryptocurrency (e.g., Bitcoin) transactions and other… Continue reading

Heather Field on Tax Practice and Ethics

Published on: Author: Manoj Viswanathan

Heather Field, my colleague and fellow tax scholar, has written two important articles at the intersection of the practice of tax law and professional ethics. There are scant resources for (1) tax practitioners seeking guidance on how to act ethically when making discretionary decisions involving aggressive tax planning and (2) tax law faculty who want… Continue reading