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Articles 1 - 30 of 249
Full-Text Articles in Entire DC Network
The Vehicle Miles Tax: The Unintended Consequences Of Paying As You Drive, Gregory A. Lush
The Vehicle Miles Tax: The Unintended Consequences Of Paying As You Drive, Gregory A. Lush
Gregory A. Lush
No abstract provided.
The Vehicle Miles Tax: The Unintended Consequences Of Paying As You Drive, Gregory A. Lush
The Vehicle Miles Tax: The Unintended Consequences Of Paying As You Drive, Gregory A. Lush
Gregory A. Lush
3. A Vehicle Miles Tax Reduces Manufacturer Incentives to Build Electric Vehicles
It follows that if consumers have few incentives to buy electric vehicles, manufacturers will have less of an incentive to make them. If electric cars were not in demand, then why would anyone make them and try to sell them? In a market that is finding electric vehicles to be a tough sell, we need to encourage the sale and production of electric vehicles as much as possible. The effect of enacting a mileage-based tax will be the attrition of automakers producing electric vehicles, furthering the nation’s dependency …
The Anti-Injunction Act And The Individual Mandate, Steve R. Johnson
The Anti-Injunction Act And The Individual Mandate, Steve R. Johnson
Scholarly Publications
The Supreme Court will soon consider challenges to constitutionality of the so-called individual mandate portion of the Patient Protection and Affordable Care Act of 2010 (PPACA). It is important for the nation that the Court render a decision on the merits. This could be derailed, however, were the Court to dispose of the case by holding that the Anti-Injunction Act (AIA) and the Declaratory Judgment Act (DJA) preclude pre-enforcement review. Disposition on those grounds would subject the federal government, states, businesses, and individuals to years of additional uncertainty, inconvenience, and expense.
Fortunately, that threat to resolution on the merits can …
Historia, Maendeleo Na Mabadiliko Ya Katiba Tanzania Tangu Uhuru Hadi Miaka Hamsini Ya Uhuru 9 Desemba 2011., Daudi Mwita Nyamaka Mr.
Historia, Maendeleo Na Mabadiliko Ya Katiba Tanzania Tangu Uhuru Hadi Miaka Hamsini Ya Uhuru 9 Desemba 2011., Daudi Mwita Nyamaka Mr.
Daudi Mwita Nyamaka Mr.
Jamhuri ya Muungano wa Tanzania ni nchi iliyotokana na nchi mbili za Tanganyika na Zanzibari mwaka 1964, tangu uhuru wa Tanganyika 1961 na uhuru wa Zanzibari 1963 pamekuwapo na maendeleo ya kikatiba kwa upande wa Muungano na kwa Zanzibari ambayo hatuna budi kuyatazama kwa mapana yake hasa juu ya ushirikishwaji wa watu katika kuzipata katiba hizi.
Taxation And Non-Discrimination: A Reconsideration, Hugh J. Ault, Jacques Sasseville
Taxation And Non-Discrimination: A Reconsideration, Hugh J. Ault, Jacques Sasseville
Hugh J. Ault
No abstract provided.
The New Application Of Transferee Liability, Robert D. Probasco
The New Application Of Transferee Liability, Robert D. Probasco
Robert Probasco
No abstract provided.
Dead Hand Investing: The Enforceability Of Trust Investment Directives, Jeffrey A. Cooper
Dead Hand Investing: The Enforceability Of Trust Investment Directives, Jeffrey A. Cooper
ACTEC Law Journal
No abstract provided.
Estate Tax Deductions For Interest Paid On Loans Taken In Order To Pay Estate Taxes, Daniel Baltuch
Estate Tax Deductions For Interest Paid On Loans Taken In Order To Pay Estate Taxes, Daniel Baltuch
ACTEC Law Journal
No abstract provided.
Presumed Equal: Shares Of Cotenants, John V. Orth
Presumed Equal: Shares Of Cotenants, John V. Orth
ACTEC Law Journal
No abstract provided.
Representing The Fiduciary: To Whom Does The Attorney Owe Duties?, Kennedy Lee
Representing The Fiduciary: To Whom Does The Attorney Owe Duties?, Kennedy Lee
ACTEC Law Journal
No abstract provided.
Neither Rules Nor Standards, Steven Dean
Neither Rules Nor Standards, Steven Dean
Faculty Scholarship
Specifying the content of a requirement or a prohibition up front-e.g. replacing a "reasonable speed" requirement with a fifty-five miles per hour speed limit-can make life easier for enforcers and citizens alike. Recent efforts to substitute international tax rules for decades-old standards may do just the opposite, jeopardizing the "miracle" that is today's international tax regime. Enhanced information exchange and formulary apportionment will undermine the legitimacy that is essential to the success of any international legal regime. A better solution would overhaul the century-old benefits principle to weave enforcement deep into the fabric of the international tax regime. Only then …
Proposed 2009 Regulations Dealing With § 356 Nonrecognition Rules Should Be Given The Boot, Terri Guinn
Proposed 2009 Regulations Dealing With § 356 Nonrecognition Rules Should Be Given The Boot, Terri Guinn
San Diego Law Review
"Fire, Aim, Ready!" Could this be the approach taken by the Internal Revenue Service (the Service) in its attempt to finalize regulations, proposed more than two years ago, that would specify a new method for determining a shareholder's taxable gains and losses in certain reorganization transactions? Has the Service decided to elevate theory over practicality without thinking through all of the ramifications of these regulations? Finalizing these proposed regulations in their current form may have serious unintended consequences. As drafted, they miss their intended mark by inadvertently creating a loophole whereby some shareholders could take immediate losses on some of …
Flp Loss, But Crummey Win, Wendy G. Gerzog
Flp Loss, But Crummey Win, Wendy G. Gerzog
All Faculty Scholarship
In Turner the Tax Court determined that section 2036 applied to the decedent’s transfers of assets to his family limited partnership but that the insurance premiums he paid indirectly to his insurance trust qualified for the annual exclusion.
Electronic Contracts In Tanzania: An Appraisal Of The Legal Framework, Daudi Mwita Nyamaka Mr.
Electronic Contracts In Tanzania: An Appraisal Of The Legal Framework, Daudi Mwita Nyamaka Mr.
Daudi Mwita Nyamaka Mr.
The concern of our study was to examine the legal basis for electronic contracts in Tanzania. The major problems that were being examined are; the ascertainment of e-contract terms and the other party in the contract with the focus to consent i.e. consensus ad idem requirements and capacity to contract. With the first problem, e-commerce involves e-contracts and the business community in Tanzania enters into contractual arrangements with external world via websites or email in which case the electronic environment is not suitable in Tanzania in terms of the laws and the technology. Messages sent via internet may be garbled …
German Vat Compliance - Moving One Step Closer To Automated Third-Party Solutions, Richard Thompson Ainsworth
German Vat Compliance - Moving One Step Closer To Automated Third-Party Solutions, Richard Thompson Ainsworth
Faculty Scholarship
Recent developments in German VAT compliance, notably (a) the imposition of criminal penalties for failing to immediately amend a preliminary return that is known to be in error [Bundesgerichtshof decision of March 17, 2009, No. BGH 1 StR 342/08], when considered in tandem with (b) amendments to the voluntary disclosure rules, Gesetz zur Vebesserung der Bekämpfung von Geldwäsche und Steuerhinterziehung, it is clear that the German VAT compliance landscape has changed dramatically in the past year.
Taken as a whole, the German rules strongly encourage internal audits, self-reviews, and immediate self-disclosures of errors in previously filed returns and taxes paid. …
Wage Taxes And Compensating S Corporation Officers And Members Of Llcs And Llps, John W. Lee
Wage Taxes And Compensating S Corporation Officers And Members Of Llcs And Llps, John W. Lee
William & Mary Annual Tax Conference
No abstract provided.
Compensating Employees And Employee Owners, And Avoiding Problems With Payroll Tax And Executive Compensation Audits, Mary B. Hevener
Compensating Employees And Employee Owners, And Avoiding Problems With Payroll Tax And Executive Compensation Audits, Mary B. Hevener
William & Mary Annual Tax Conference
No abstract provided.
Accounting Methods, Keith Hennessy
Accounting Methods, Keith Hennessy
William & Mary Annual Tax Conference
No abstract provided.
Uncertain Tax Positions, Nikki Swaney
Uncertain Tax Positions, Nikki Swaney
William & Mary Annual Tax Conference
No abstract provided.
The Road Ahead: Deficit Reduction And Tax Reform, Caroline L. Harris
The Road Ahead: Deficit Reduction And Tax Reform, Caroline L. Harris
William & Mary Annual Tax Conference
No abstract provided.
Representing Clients In Audits And Controversies In Today's Tax Enforcement Environment, Craig D. Bell, Gerald A. Kafka
Representing Clients In Audits And Controversies In Today's Tax Enforcement Environment, Craig D. Bell, Gerald A. Kafka
William & Mary Annual Tax Conference
No abstract provided.
Real Estate Partnership And Llc Divorces, Cameron N. Cosby, Brian J. O'Connor
Real Estate Partnership And Llc Divorces, Cameron N. Cosby, Brian J. O'Connor
William & Mary Annual Tax Conference
No abstract provided.
A Comparison Of Partnership And S Corporation Exit Transactions, Mark J. Silverman, Aaron P. Nocjar
A Comparison Of Partnership And S Corporation Exit Transactions, Mark J. Silverman, Aaron P. Nocjar
William & Mary Annual Tax Conference
No abstract provided.
Fiscal Federalism In The United States, Walter Hellerstein
Fiscal Federalism In The United States, Walter Hellerstein
Presentations and Speeches
This presentation explores the fiscal powers of U.S. Federal and State governments with respect to taxation and spending.
Designing A More Efficient And Fairer Tax System, Singapore Management University
Designing A More Efficient And Fairer Tax System, Singapore Management University
Perspectives@SMU
“In this world, nothing can be said to be certain, except death and taxes,” Benjamin Franklin had once famously said. The founding father of the United States was convinced, some 200 years ago, of the importance of tax design on modern economies. Today, as more politicians and governments struggle to address fiscal deficits and income inequality through taxation, it has never been more important to get tax structures right.
Taxation, Craig D. Bell
Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García
Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García
Bruno L. Costantini García
Discernir la noción y elementos de existencia de los títulos de crédito, considerando la doctrina y la denominación expresada en nuestra Ley General de Títulos y Operaciones de Crédito, conceptualizando el término de los documentos que consignan un derecho crediticio propio de su naturaleza y deslindando de manera dogmatica y exegética los elementos que lo forman y le dan su funcionamiento, mediante una visión de las instituciones jurídicas que les dan su existencia y aplicación dentro del devenir de los actos de comercio.
Tefra Audits And Refund Claims, Robert D. Probasco
Tefra Audits And Refund Claims, Robert D. Probasco
Robert Probasco
No abstract provided.
The Effective Tax Rate Of The Largest Us And Eu Multinationals, Reuven S. Avi-Yonah, Yaron Lahav
The Effective Tax Rate Of The Largest Us And Eu Multinationals, Reuven S. Avi-Yonah, Yaron Lahav
Law & Economics Working Papers
This paper compares the effective tax rates of the 100 largest US multinationals to the 100 largest EU multinationals for the period 2001-2010, based on financial disclosures. The paper finds that despite the higher US statutory rate the effective tax rates are comparable and that EU multinationals tend to have a higher effective tax rate. The likely explanation is that EU corporate taxes have a broader base. The paper concludes that current US tax law does not subject US based multinationals to a competitive disadvantage against their EU based competitors.