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45 Va. Tax Rev. [i] (2025-2026)

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VOLUME 45, NUMBER 1


     VIRGINIA



TAX REVIEW








               I


ARTICLES


A Perfect Storm: Executive
  Orders and Tax Law


A Tax in Form, a Tariff in
  Function: Reclassifying Digital
  Services Taxes to Restore Trade
  Law Coherence

Right Taxpayers, Wrong
  Taxpayers, Deduction-Selling,
  and Proxy Taxation


Reuven S. Avi-Yonah
      and JJ Tang

      Doron Narotzki




      Daniel Shaviro


© 2025 THE VIRGINIA TAX REVIEW ASSOCIATION


SUMMER 2025