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44 Va. Tax Rev. [i] (2024-2025)

handle is hein.journals/vrgtr44 and id is 1 raw text is: 






VIRGINIA   TAX   REVIEW


TABLE  OF  CONTENTS


VOLUME 44,   NUMBER   1



ARTICLES

Why  We May Need Certainty
for Taxing Proof of Stake
Rewards

Tax Hybridity and the
Globalization of Taxation:
Convergence, Borrowing,
Culture

Four Principles of Optimal Tax
System Design

Proxy Taxes: Taxing the Wrong
Person Can Be the Right Policy

NOTE

The Future of Section 514:
Policy Failures and the Path
Forward for the Debt-Financed
Income Rules


Elizabeth Morton



Henry Ordower


Theodore P. Seto


Linda Sugin


Matt Di Sandro


Summer  2024


1



31


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