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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 71 97 153

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