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Articles 1 - 10 of 10
Full-Text Articles in Business
Remic Tax Enforecement As Financial-Market Regulator, Bradley T. Borden, David J. Reiss
Remic Tax Enforecement As Financial-Market Regulator, Bradley T. Borden, David J. Reiss
Bradley T. Borden
Lawmakers, prosecutors, homeowners, policymakers, investors, news media, scholars and other commentators have examined, litigated, and reported on numerous aspects of the 2008 Financial Crisis and the role that residential mortgage-backed securities (RMBS) played in that crisis. Big banks create RMBS by pooling mortgage notes into trusts and selling interests in those trusts as RMBS. Absent from prior work related to RMBS securitization is the tax treatment of RMBS mortgage-note pools and the critical role tax enforcement should play in ensuring the integrity of mortgage-note securitization.
This Article is the first to examine federal tax aspects of RMBS mortgage-note pools formed …
A Taxing Problem, 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?
Valuation Misstatement Penalties Require Valuation Misstatements, David J. Shakow
Valuation Misstatement Penalties Require Valuation Misstatements, David J. Shakow
All 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.
The Shadow Economy, Colin C. Williams, Friedrich Schneider
The Shadow Economy, Colin C. Williams, Friedrich Schneider
Colin C Williams
No abstract provided.
Tackling Undeclared Work In Montenegro, Colin C. Williams, Marijana Baric, Piet Renooy
Tackling Undeclared Work In Montenegro, Colin C. Williams, Marijana Baric, Piet Renooy
Colin C Williams
No abstract provided.
Tackling Undeclared Work In Fyr Macedonia, Colin C. Williams, Marijana Baric, Piet Renooy
Tackling Undeclared Work In Fyr Macedonia, Colin C. Williams, Marijana Baric, Piet Renooy
Colin C Williams
No abstract provided.
Tackling Undeclared Work In Iceland, Colin C. Williams, Marijana Baric, Piet Renooy
Tackling Undeclared Work In Iceland, Colin C. Williams, Marijana Baric, Piet Renooy
Colin C Williams
No abstract provided.
Has Government Tax Policy In Greece Led To A Large Shadow Economy?, Nils Thompson
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 …
The Expiration Of Tax Deductions For Teacher Expenses, Erin O'Grady
The Expiration Of Tax Deductions For Teacher Expenses, Erin O'Grady
School of Business Student Scholarship
As a part of ACC 406, Taxes and Business Decisions, I was able to conduct research regarding the expiration of a tax deduction for teachers’ expenses, and send my findings to the Committee on Ways and Means as well as an argument against its expiration.
An Overview Of Sales Tax Options For The City Of Statesboro, Georgia, William Bell, Beau Gunn
An Overview Of Sales Tax Options For The City Of Statesboro, Georgia, William Bell, Beau Gunn
Georgia Municipal Association Practicum
No abstract provided.