Bearer-Friend & Satterthwaite: Taxation & Inequalities—USA National Report

Jeremy Bearer-Friend (George Washington; Google Scholar) & Emily A. Satterthwaite (Georgetown; Google Scholar), Taxation & Inequalities: USA National Report:  

As the U.S. Report for the 2024 Congress of the European Association of Tax Law Professors, this draft manuscript provides a survey of US tax law as it pertains to the conference theme, “Taxation and Inequalities.” The report is divided into three sections: constitutional underpinnings of taxation and inequality (Section I); national tax policy and inequality (Section II); and tax enforcement and inequality (Section III).

I. Taxation and Inequalities: Constitutional Underpinnings
1. Equality and Non-Discrimination Law in the United States ...
2. Constitutional Links between Equality and Taxation ...

II. Tax policy and income inequality
1. Tax Policy and Other Inequalities ...
2. Tax Competition and Inequality ...

III. Tax Enforcement and Inequality ... 
1. Tax Enforcement and Income Inequality ...
2. Tax Amnesty ...
3. Tax Enforcement and Other Inequalities ...