The only certainties in life are death and taxes, but how do you handle the taxes when death doesn't go quite as planned? Law professor Adam Chodorow takes a stab at estate planning for the undead in perhaps the only legal paper to cite both the Internal Revenue Code and Weekend at Bernie's II.
The British Government is about to push through a law that requires a minimum price of 40p per unit of alcohol to try and stop binge drinking — but one expert argues that taxing sin has done little to curb it in the past.
The United States tax code is a thing of wonderment in its insane complexity. But what if we could massively simplify the code — without changing anybody's tax burden? David Brin, author of the Uplift novels, has a suggestion.