James M. Puckett

Publications

• Facing the Sunset: An Egalitarian Approach Against Taxing Couples as a Unit
  55 LOY. L. A. L. REV. 477 (2022) · Loyola of Los Angeles Law Review · 2022
• Reasonable Tax Rules: Advancing Process Values with Remedial Restraint
  24 FLA. TAX REV. (2021) · Florida Tax Review · 2021

• Improving Tax Rules by Means-Testing: Bridging Wealth Inequality and “Ability To Pay”
  70 OKLA. L. REV. 405 (2018) · Oklahoma Law Review · 2018
• Structural Tax Exceptionalism
  49 GA. L. REV. (2015) · Georgia Law Review · 2015
• Embracing the Queen of Hearts: Deference to Retroactive Tax Rules
  40 FLA. ST. U. L. REV. 349 (2013) · Florida State University Law Review · 2013
• RETHINKING TAX PRIORITIES: MARRIAGE NEUTRALITY, CHILDREN, AND CONTEMPORARY FAMILIES
  78 U. CIN. L. REV. (2011) · University of Cincinnati Law Review · 2011