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Full-Text Articles in Law
Goliath Versus Goliath In High-Stakes Msb Litigation, Bradley T. Borden, David J. Reiss
Goliath Versus Goliath In High-Stakes Msb Litigation, Bradley T. Borden, David J. Reiss
Faculty Scholarship
No abstract provided.
E-Verify Can Stop Refund Fraud, Richard Thompson Ainsworth, Andrew Shact
E-Verify Can Stop Refund Fraud, Richard Thompson Ainsworth, Andrew Shact
Faculty Scholarship
Two issues in the current Washington debates need to be linked. E-Verify, the Internet-based database that allows employers to verify an employee’s work eligibility that is at the center of the immigration debate, is the ideal tool for stopping tax refund fraud. All that is needed is a digital signature of the E-Verify result, and the mandatory inscription of this signature on tax documents to make them self-authenticating.
The central features of this proposal have been made before. The technology it requires is tried and proven. The processes and procedure it advocates are in place and effectively deployed in foreign …
Dirty Remics, Revisited, David J. Reiss, Bradley T. Borden
Dirty Remics, Revisited, David J. Reiss, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Oil And Water: Mixing Taxable And Tax-Exempt Shareholders In Mutual Funds, Jeffrey M. Colon
Oil And Water: Mixing Taxable And Tax-Exempt Shareholders In Mutual Funds, Jeffrey M. Colon
Faculty Scholarship
As of 2012, roughly 23% of U.S. households’ assets and 50% of retirement assets are invested in mutual funds, thus making mutual funds one of the most important investment vehicles for U.S. households. The federal taxation of mutual funds and mutual fund shareholders has played a vital role in the development of mutual funds and their appeal to U.S. investors. Despite the significant amount of mutual fund assets held in retirement accounts, there has been very little analysis of the issues that arise when taxable and tax-exempt shareholders invest together in the same mutual fund. A substantial body of research …
The Trojan Horse Revisited, Constantine N. Katsoris
The Trojan Horse Revisited, Constantine N. Katsoris
Faculty Scholarship
No abstract provided.