Taxation & Inequalities: USA National Report

R de la Feria (ed), Taxation and Inequalities (Amsterdam: IBFD, 2025)

28 Pages Posted: 20 May 2024

See all articles by Jeremy Bearer-Friend

Jeremy Bearer-Friend

George Washington University Law School

Emily A. Satterthwaite

Georgetown University Law Center

Date Written: May 17, 2024

Abstract

As the U.S. Report for the 2024 Congress of the European Association of Tax Law Professors, this draft manuscript provides a survey of US tax law as it pertains to the conference theme, “Taxation and Inequalities.” The report is divided into three sections: constitutional underpinnings of taxation and inequality (Section I); national tax policy and inequality (Section II); and tax enforcement and inequality (Section III).

Keywords: Tax law, tax policy, taxation, federal income tax, inequality

Suggested Citation

Bearer-Friend, Jeremy and Satterthwaite, Emily A., Taxation & Inequalities: USA National Report (May 17, 2024). R de la Feria (ed), Taxation and Inequalities (Amsterdam: IBFD, 2025), Available at SSRN: https://ssrn.com/abstract=4832266 or http://dx.doi.org/10.2139/ssrn.4832266

Jeremy Bearer-Friend (Contact Author)

George Washington University Law School ( email )

2000 H Street, N.W.
Washington, DC 20052
United States

Emily A. Satterthwaite

Georgetown University Law Center ( email )

600 New Jersey Avenue NW
Washington, 20001

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