February 21, 2012
Robert E. Litan & Alicia Robb (both of the Kauffman Foundation), A Market-Based Approach for Crossing the Valley of Death: The Benefits of a Capital Gains Exemption for Investments in Startups: Without making any bold claim of a “free lunch,” there is nonetheless a compelling case to be made that… Go to Source
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February 21, 2012
Assaf Likhovski (Tel-Aviv University, Faculty of Law), Chasing Ghosts: On Writing Cultural Histories of Tax Law, 1 UC Irvine L. Rev. ___ (2012): This article discusses the use of arguments about “culture” in two debates about the imposition, application and abolition of income tax law: A debate about the transplantation… Go to Source
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