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326 full-text articles. Page 1 of 7.

The Contemporary Tax Journal: Spring 2014, Volume 3, Number 2, San Jose State University 2014 San José State University

The Contemporary Tax Journal: Spring 2014, Volume 3, Number 2, San Jose State University

Contemporary Tax Journal

No abstract provided.


Set Up For Abduction And Extortion By The Irs: Does The Reporting Of Interest Paid On U.S. Bank Deposits Undermine The Government’S Obligation To Avoid Instigating Terrorism By Foreign Criminal Gangs And Drug Cartels?, Darren Prum, Chad Marzen 2014 SelectedWorks

Set Up For Abduction And Extortion By The Irs: Does The Reporting Of Interest Paid On U.S. Bank Deposits Undermine The Government’S Obligation To Avoid Instigating Terrorism By Foreign Criminal Gangs And Drug Cartels?, Darren Prum, Chad Marzen

Darren A. Prum

The Internal Revenue Service recently overturned 90 years of United States foreign and tax policy by finalizing and codifying its efforts to report interest income earned at domestic banks for accounts held by nonresident aliens. While the IRS felt its need to collect the data and revenue outweighs concerns raised against the proposal, the rule change has broad ramifications in the areas of tax, commerce, international policy and law, and the war against transnational criminal organizations and terrorism.

This article argues that the rule change has the potential to wreak havoc on a fragile economic recovery by leading to a ...


Moral Hazard And Arson: Evidence From Decreases In Local House Prices, Michael D. Eriksen, James M. Carson 2014 SelectedWorks

Moral Hazard And Arson: Evidence From Decreases In Local House Prices, Michael D. Eriksen, James M. Carson

Michael D Eriksen

We assembled data on the determined cause of 5.9 million fires in the United States between 1980 and 2010 to test whether decreases in local housing market prices coincide with increases in arson. Since moral hazard may lead some insured homeowners to disguise the actual cause as accidental, we also examine how decreases in local house prices are associated with the probability of determined causes of accidental fires. We find evidence that declines in local house prices coincided with increases in the per capita rate of fires and the probability of fires determined due to arson or accidental due ...


The Child Independence Is Born: James Otis And Writs Of Assistance, James M. Farrell 2014 University of New Hampshire

The Child Independence Is Born: James Otis And Writs Of Assistance, James M. Farrell

Communication Scholarship

This chapter is a reexamination of the Writs of Assistance speech by James Otis. In particular, it is a reconsideration of the evidence upon which rests the historical reputation of Otis’s address. Are the claims by historians who credit Otis with sparking the Revolutionary movement in colonial America warranted or not? That reassessment begins with a detailed review of the nature and function of writs of assistance within the political, legal, and economic environment of colonial Massachusetts. It then turns to an analysis of the legal dispute over writs of assistance in the 1761 trial. From there we will ...


Waiting For Perseus: A Sur-Reply To Professors Graetz And Warren, Ruth Mason, Michael S. Knoll 2013 University of Pennsylvania Law School

Waiting For Perseus: A Sur-Reply To Professors Graetz And Warren, Ruth Mason, Michael S. Knoll

Faculty Scholarship

This manuscript responds to Income Tax Discrimination: Still Stuck in a Labyrinth of Impossibility by Professors Michael Graetz and Alvin Warren (121 Yale L.J. 1118). In that article, Professors Graetz and Warren challenge many of the arguments we made in our own article entitled, “What is Tax Discrimination?” (121 Yale L.J. 1014). In our earlier article, we set out to accomplish two goals. First, we sought to identify the principle behind the doctrine of tax discrimination as that doctrine is applied by the U.S. Supreme Court and the Court of Justice of the European Union (ECJ) and ...


A Taxing Problem, Singapore Management University 2013 Singapore Management University

A Taxing Problem, Singapore Management University

Perspectives@SMU

MNCs move assets and products across borders. How does one know if they are doing so to avoid paying taxes?


A In-Depth Analysis Of The Federal Tax System, Esther O Wong 2013 University of Tennessee, Knoxville

A In-Depth Analysis Of The Federal Tax System, Esther O Wong

University of Tennessee Honors Thesis Projects

No abstract provided.


The Taxation Of Cloud Computing And Digital Content, David Shakow 2013 University of Pennsylvania Law School

The Taxation Of Cloud Computing And Digital Content, David Shakow

Faculty Scholarship

“Cloud computing” raises important and difficult questions in state tax law, and for Federal taxes, particularly in the foreign tax area. As cloud computing solutions are adopted by businesses, items we view as tangible are transformed into digital products. In this article, I will describe the problems cloud computing poses for tax systems. I will show how current law is applied to cloud computing and will identify the difficulties current approaches face as they are applied to this developing technology.

My primary interest is how Federal tax law applies to cloud computing, particularly as the new technology affects international transactions ...


Tax Increment Financing Trends In Southern Maine 2001-2011, Kevin Price 2013 University of Southern Maine

Tax Increment Financing Trends In Southern Maine 2001-2011, Kevin Price

Muskie School Capstones

Tax Increment Financing (TIF) is an economic development tool authorized for use in 49 states and the District of Columbia. TIFs are a very popular economic development tool that allow for a low-cost way to fund development projects. A TIF is designed to turn an undesirable or underdeveloped area into a developed, revenue generating area. The restrictions as to the exact types of property that quality for TIF vary from state to state, but they generally are used to target underdeveloped areas to encourage growth. Maine places several limitations on TIFs including acreage caps, a value cap, a municipal indebtedness ...


Valuation Misstatement Penalties Require Valuation Misstatements, David J. Shakow 2013 University of Pennsylvania Law School

Valuation Misstatement Penalties Require Valuation Misstatements, David J. Shakow

Faculty Scholarship

In this report, I argue that the valuation misstatement penalty has been misinterpreted by the IRS to apply to tax shelter transactions that have nothing to do with valuation. The penalty applies to taxpayers who claim deductions from inflated basis only when the basis was inflated as a result of an overvaluation. Properly understood, the penalty provision rarely raises the issue for which the government successfully sought certiorari in United States v. Woods.


Tackling Undeclared Work In Croatia And Four Eu Candidate Countries, Colin C. Williams, Marijana Baric, Piet Renooy 2013 SelectedWorks

Tackling Undeclared Work In Croatia And Four Eu Candidate Countries, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.


The Shadow Economy, Colin C. Williams, Friedrich Schneider 2013 SelectedWorks

The Shadow Economy, Colin C. Williams, Friedrich Schneider

Colin C Williams

No abstract provided.


Tackling Undeclared Work In Iceland, Colin C. Williams, Marijana Baric, Piet Renooy 2013 SelectedWorks

Tackling Undeclared Work In Iceland, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.


Tackling Undeclared Work In Montenegro, Colin C. Williams, Marijana Baric, Piet Renooy 2013 SelectedWorks

Tackling Undeclared Work In Montenegro, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.


Tax Reform : Toward A Simpler, More Pro-Growth Tax Regime, Lok Sang HO 2013 Lingnan University

Tax Reform : Toward A Simpler, More Pro-Growth Tax Regime, Lok Sang Ho

Centre for Public Policy Studies : CPPS Working Paper Series

This paper proposes that tax reform should take the direction of focusing on economic rent as the tax base. Since personal incomes that are very high typically carries a large component of economic rent, even very high marginal tax rates may not have much adverse effect on effort provided that the tax bands are wide enough so that, say, 90% of the working population will enjoy very low marginal tax rates. From this perspective, the author proposes to abolish the profits tax altogether, but to treat dividends and capital gains (net of inflationary gains) the same as labor income.


The Impact Of Percieved Ease Of Use And Perceived Usefulness On An Online Tax System, Mustapha Bojuwon Ph.D Candidate 2013 SelectedWorks

The Impact Of Percieved Ease Of Use And Perceived Usefulness On An Online Tax System, Mustapha Bojuwon Ph.D Candidate

Bojuwon Mustapha Ph.D

No abstract provided.


Has Government Tax Policy In Greece Led To A Large Shadow Economy?, Nils Thompson 2013 Bryant University

Has Government Tax Policy In Greece Led To A Large Shadow Economy?, Nils Thompson

Honors Projects in Economics

This capstone investigates the impact that tax policy has on the shadow economy in Greece. Greece has one of the largest shadow economies in the world and the largest in the European Union, with tax evasion being one of the main drivers. While previous research has provided measures of the shadow economy, none matches the shadow economy estimations with policies, laws, and agencies enacted by the government, specifically over the period in time of 1990-2012. This study contributes to the literature by connecting the policies implemented by the government with the size of the shadow economy in Greece, along with ...


Tobin In Europe: A Case For The Financial Transaction Tax, Stephanie I. Schneider 2013 Claremont Colleges

Tobin In Europe: A Case For The Financial Transaction Tax, Stephanie I. Schneider

Claremont-UC Undergraduate Research Conference on the European Union

No abstract provided.


The Relationship Between Tax Structure And The Lives Of Individuals: Who Wins And Who Loses, David Werner Parker 2013 Olivet Nazarene University

The Relationship Between Tax Structure And The Lives Of Individuals: Who Wins And Who Loses, David Werner Parker

Honors Program Projects

This study takes a look at various forms of taxation, as well as how the various options impact households. The current system is examined, and it is compared to two alternatives, which are the flat tax and the consumption tax. The positives and negatives of each option are evaluated. Each option is also applied to a family on the poverty line, a family that makes the average household income, and a wealthy family; calculations are done to determine how much income tax they would have to pay under each of them. The second part of the paper takes a look ...


Nonqualified Use Of Principal Residence, Tejal Shah 2013 San Jose State University

Nonqualified Use Of Principal Residence, Tejal Shah

Contemporary Tax Journal

No abstract provided.


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