Michael J. Graetz
Foreword—The 2017 Tax Cuts: How Polarized Politics Produced Precarious Policy
This Essay argues that the 2017 Tax Act provides neither an effective nor stable solution to the nation’s economic and fiscal challenges.
Income Tax Discrimination: Still Stuck in the Labyrinth of Impossibility
121 Yale L.J. 1118 (2012). In previous articles, we have argued that the European Court of Justice’s reliance on nondiscrimination as the basis for its decisions did not (and could not) satisfy commonly accepted tax policy norms, such as fairness, administrability, economic efficiency, production of desired levels of revenues, avoidance of double taxation, fiscal policy goals, inter-nation equity, and so...
From the Court’s Docket: DaimlerChrysler Corp. v. Cuno and the European Experience
Income Tax Discrimination and the Political and Economic Integration of Europe
115 Yale L.J. 1186 (2006) In recent years, the European Court of Justice (ECJ) has invalidated many income tax law provisions of European Union (EU) member states as violating European constitutional treaty guarantees of freedom of movement for goods, services, persons, and capital. These decisions have not, however, been matched by significant EU income tax legislation, because no EU political...
100 Million Unnecessary Returns: A Fresh Start for the U.S. Tax System
112 Yale L.J. 261 (2002) We are now in a quiet interlude awaiting the next serious political debate over the nation's tax system. No fundamental tax policy concerns were at stake in the 2002 disputes over economic stimulus or the political huffing and puffing about postponing or accelerating the income tax rate cuts of the 2001 Act. Those arguments were...