Virginia Tax Review Publishes New Issue

The Virginia Tax Review has published Vol. 43, No. 3 (Spring 2024):

• Steven M. Sheffrin (Tulane; Google Scholar), Disparate Impact in Taxation Meets Disparate Impact Jurisprudence: Burdens vs. Barriers, 43 Va. Tax Rev. 331 (2024)
• Sarah B. Lawsky (Northwestern; Google Scholar), Reasoning with Formalized Statutes: The Case of Capital Gains and Losses, 43 Va. Tax Rev. 361 (2024)
• Michael Littlewood (Auckland; Google Scholar) & Micah Burch (Sydney), The U.S. Government's 1967 Plan for the Survival of the Tax System in the Event of a Nuclear Attack, 43 Va. Tax Rev. 415 (2024)
• Lauren Shores Pelikan (Missouri), State Constitutional Limitations to Cities Taxing the Digital Economy, 43 Va. Tax Rev. 469 (2024)

• James J. Tallis (J.D. 2024, Illinois), Note, More than a Transaction: Extending Medical Expense Deductions to Same-Sex Male Couples Using Assisted Reproductive Technologies, 43 Va. Tax Rev. 513 (2024)
• Will Morris (PwC), The Accidental Tax Lawyer, or Making Lemonade out of Lemons, 43 Va. Tax Rev. 551 (2024)