Chapman Law Review
Articles
Keynote Address: “Corporate Tax Reform, Business Tax Reform, or Capital Income Tax Reform?”
Edward D. Kleinbard
Subchapter S: Vive le Difference!
Roberta Mann
Integrating Subchapters K and S and Beyond
Walter D. Schwidetzky
A Hitchhiker’s Guide to Outbound International Tax Reform
J. Clifton Fleming and Robert J. Peroni
State-Level Carbon Taxes and the Dormant Commerce Clause: Can Formulary Apportionment Save the World?
Darien Shanske
Reconsidering the Tax Treatment of Pensions and Annuities
Jonathan Barry Forman
One-Size-Fits-Small: A Look at the History of the FBAR Requirement, the Offshore Voluntary Disclosure Programs, and Suggestions for Increased Participation and Future Compliance
Stephan Michael Brown
Breaking the Bank: The Tax Benefits of Legalizing Online Gambling
Dallis Nicole Warshaw