SMU Law Review
Front Matter
Foreword
Introduction (Issue on Incremental and Fundamental Tax Reform)Christopher H. Hanna3
Articles
A Thermometer for the Tax System: The Overall Health of the Tax System as Measured by Implicit TaxCalvin H. Johnson13
Simplfying the Transition to a (Progressive) Consumption TaxMitchell L. Engler and Michael S. Knoll53
Engler-Knoll Consumption Tax Proposal: What Transition Rule Does Fairness (or Politics) Require, TheJoseph Bankman83
Incremental versus Fundamental Tax Reform and the Top One PercentDeborah A. Geier99
Some Macroeconomic Interactions with Tax Base ChoiceJeff Strnad171
Does the X-Tax Mark the SpotDavid A. Weisbach201
Simplifying and Rationalizing the Spinoff RulesMichael L. Schler239
Taxing Corporate DivisionsGeorge K. Yin289
The Case for Repealing the Corporate Alternative Minimum TaxTerrence R. Chorvat and Michael S. Knoll305
The Case for Retaining the Corporate AMTReuven S. Avi-Yonah333
The End of the Revolution in Partnership TaxMark P. Gergen343
As the World of Partnership Taxation TurnsLawrence Lokken365
Some Modest Simplification Proposals for Inbound TransactionsChristopher H. Hanna377
A Hitchhiker's Guide to Reform of the Foreign Tax Credit LimitationRobert J. Peroni391
Taxing Convertible DebtJeff Strnad399
Taxing Convertible Debt: A Layman's PerspectiveEdward D. Kleinbard453
A Wrench or a Sledgehammer - Fixing FASITsClarissa C. Potter501
Comparing a Reformed Estate Tax with an Accessions Tax and an Income-Inclusion System, and Abandoning the Generation-Skipping TaxJoseph M. Dodge551
Incomplete Transfer Tax Repeal: Should the Gift Tax SurviveHenry J. Lischer Jr.601
An Alphabet Soup Agenda for Reform of the Internal Revenue Code and ERISA Provisions Applicable to Qualified Deferred Compensation PlansNorman P. Stein627
Targeting Exemption for Charitable Efficiency: Designing a Nondiversion ConstraintFrances R. Hill675
Comment
Checking the Beast: Why the Federal Circuit Court of Appeals Is Good for the Federal System of Tax LitigationChristopher R. Egan721
