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Full-Text Articles in Law

Cryptocurrency Hard Forks And Revenue Ruling 2019-24, Eric D. Chason Jan 2019

Cryptocurrency Hard Forks And Revenue Ruling 2019-24, Eric D. Chason

Faculty Publications

No abstract provided.


Taxing Systemic Risk, Eric D. Chason Nov 2017

Taxing Systemic Risk, Eric D. Chason

Faculty Publications

A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.

Despite the absence of a clear definition of systemic risk, academics and policy makers continue to …


Federal Tax Update, Stephen L. Owen Nov 2015

Federal Tax Update, Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


Net Investment Income Tax Planning, Jeanne M. Sullivan Nov 2014

Net Investment Income Tax Planning, Jeanne M. Sullivan

William & Mary Annual Tax Conference

No abstract provided.


Extending The Taxation-Of-Risk Model To Timing Options And Marked-To-Market Taxes, Eric D. Chason Jan 2013

Extending The Taxation-Of-Risk Model To Timing Options And Marked-To-Market Taxes, Eric D. Chason

Faculty Publications

No abstract provided.


Class Warfare 1988-2005 Over Top Individual Income Tax Rates: Teeter-Totter From Soak-The-Rich To Robin-Hood-In-Reverse, John W. Lee Jan 2006

Class Warfare 1988-2005 Over Top Individual Income Tax Rates: Teeter-Totter From Soak-The-Rich To Robin-Hood-In-Reverse, John W. Lee

Faculty Publications

No abstract provided.


The Capital Gains "Sieve" And The "Farce" Of Progressivity 1921-1986, John W. Lee Jan 2005

The Capital Gains "Sieve" And The "Farce" Of Progressivity 1921-1986, John W. Lee

Faculty Publications

No abstract provided.


Income, Gift And Estate Tax Smart Ways To Save For College: Section 529 Plans, Esas & More, James W.C. Canup, Diana F. Cantor Nov 2003

Income, Gift And Estate Tax Smart Ways To Save For College: Section 529 Plans, Esas & More, James W.C. Canup, Diana F. Cantor

William & Mary Annual Tax Conference

No abstract provided.


Selected Current Developments In Subchapter C, Donald V. Moorehead Dec 1984

Selected Current Developments In Subchapter C, Donald V. Moorehead

William & Mary Annual Tax Conference

No abstract provided.


Death Or Retirement Of A Partner, Stefan F. Tucker Dec 1984

Death Or Retirement Of A Partner, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.


Divorce And Separation: Income Tax Consequences, Barbara B. Lewis Dec 1978

Divorce And Separation: Income Tax Consequences, Barbara B. Lewis

William & Mary Annual Tax Conference

No abstract provided.


The Affinity Provisions Of The Internal Revenue Code: A Case Study In Nonsimplification, Glenn E. Coven Jan 1978

The Affinity Provisions Of The Internal Revenue Code: A Case Study In Nonsimplification, Glenn E. Coven

Faculty Publications

No abstract provided.