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24 Nov 2023, 3:30 am by Leigh Osofsky
Leigh Osofsky In the Inflation Reduction Act, Congress made a monumental investment in the IRS, reversing [read post]
5 Dec 2024, 3:30 am by Leigh Osofsky
Leigh Osofsky With the United States’s electoral season in high-swing, income inequality is sure [read post]
14 Dec 2015, 3:30 am by Kristin Hickman
As Leigh Osofsky recently observed in a delightful series of posts on PrawfsBlawg (see here, here, here [read post]
23 Oct 2019, 3:30 am by Leigh Osofsky
Leigh Osofsky In recent years, legal scholars have begun to focus in earnest on the realities of the [read post]
11 Oct 2018, 3:30 am by Leigh Osofsky
Leigh Osofsky In a new article, Centralized Review of Tax Regulations, Clinton Wallace addresses [read post]
23 Sep 2021, 3:30 am by Leigh Osofsky
Leigh Osofsky In Tax Administration and Racial Justice: The Illegal Denial of Tax Based Pandemic Relief [read post]
13 Jun 2014, 10:02 am by Daniel Shaviro
  March 24 – Leigh Osofsky, University of Miami School of Law.9. [read post]
12 Jun 2014, 6:32 am by Daniel Shaviro
Mills, University of Texas Business School(7)   Shu-Yi Oei, Tulane Law School(8)   Leigh [read post]
12 Apr 2016, 10:09 am
Blank, New York University School of Law, and Leigh Osofsky, University of Miami School of Law, are publishing [read post]
5 Sep 2022, 9:02 pm by Series of Essays
Donald Elliott, Antonin Scalia Law School; Joshua Galperin, Pace Law School; Kazia Nowacki, ACUS; and Leigh [read post]
3 Dec 2014, 11:27 am by Daniel Shaviro
  March 24 – Leigh Osofsky, University of Miami School of Law, “Tax Law Non-Enforcement [read post]
5 Dec 2018, 7:15 am by Guest Bloggers
By: Leigh OsofskyProfessor of Law, UNC School of Law As the holiday season approaches, tax practitioners [read post]
27 Aug 2019, 2:25 pm by Daniel Shaviro
  Tuesday, December 3– Joshua Blank, University of California at Irvine Law School, and Leigh [read post]
21 Dec 2021, 3:30 am by Kristin Hickman
” Reading The Surprising Significance of De Minimis Tax Rules by Leigh Osofsky and Kathleen DeLaney [read post]
18 Oct 2017, 3:30 am by Leigh Osofsky
Leigh Osofsky One of the many obstacles in the way of productive governance these days is people talking [read post]
28 Nov 2016, 3:30 am by Leigh Osofsky
Leigh Osofsky The concept of “screening” taxpayers is theoretically appealing. [read post]
12 Nov 2015, 3:30 am by Leigh Osofsky
Leigh Osofsky Fairness, efficiency, simplicity, and revenue-raising capability (not necessarily in [read post]
25 Mar 2015, 7:26 am by Daniel Shaviro
Yesterday we continued our theme this semester of branching from tax towards other law, rather than towards public economics, by discussing the above paper.  "Categorical non-enforcement" is a label that one might, subject to dispute, extend to the Obama Administration's currently contested immigration plan, but there are also various tax applications of the concept.  More on this momentarily.Despite the paper's title suggesting that it is "for" the… [read post]
19 Dec 2025, 9:05 pm by Reilly Loynd
Blank of UC Irvine School of Law, and Leigh Osofsky of UNC School of Law, examine federal agencies&rsquo [read post]
24 Oct 2019, 9:05 pm by Alana Bevan
Perhaps not, Leigh Osofsky of the University of North Carolina School of Law argued in a forthcoming [read post]