Jotwell—or The Journal of Things We Like (Lots)—is an online legal journal on recent scholarship relevant to the law. Based at the University of Miami School of Law, it aims to help readers locate interesting developments both inside and outside of their particular areas of interest and to encourage positive reviews and discussion of legal scholarship. The journal is primarily edited by the faculty editors of each section, comprising a broad variety of topics, from constitutional law and equality to international and comparative law and tax.

Tax Law

The latest post on the topic of tax reviews the historical analysis, Give and take: the citizen-taxpayer and the rise of Canadian democracy (Tillotson 2017), on the era between the enactment of Canada’s federal income tax law in 1917 and its 1960s reform period. The era saw taxpayer-citizens actively debating the contours of democracy through the vehicle of tax reform, and the analysis goes beyond technical detail to assess ‘how tax systems promote or are informed by higher-order values’ (Brooks).

Recent pieces cover works on tax compliance, tax evasion, corporate tax, cybersecurity and tax, and international tax.

(Source: Jotwell)

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