Michele Frank does not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and has disclosed no relevant affiliations beyond ...

I’m sympathetic to the argument of David B. Rivkin Jr. and Andrew M. Grossman that Congress can’t avoid constitutional problems with a wealth tax by calling it an income tax (“Can Congress Tax Wealth ...

Case concerns limits of IRS power. The Supreme Court has agreed to hear a tax law case that could "yield billions of dollars for large corporations, block Democrats' proposals to tax wealthy Americans ...