Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 12 of 12
Full-Text Articles in Law
State Workarounds To The Irc's Salt Cap: The Past, The Present, And Building For The Future, Richard Stephenson Mcewan
State Workarounds To The Irc's Salt Cap: The Past, The Present, And Building For The Future, Richard Stephenson Mcewan
Indiana Law Journal
Recently, Congress has debated measures to provide some relief to taxpayers negatively impacted by the Internal Revenue Code’s State and Local Tax (SALT) deductibility limit. Although Congress has not yet budged on whether to adjust this cap, many states have taken it upon themselves to find creative workarounds to provide relief for their constituent taxpayers. In the face of an uncertain future for the current SALT cap, crucial questions exist for these state workarounds and those still to come. This Note carefully lays out the individual income tax issue posed by the SALT cap, before analyzing the core elements of …
Afterlife Of The Death Tax, Samuel D. Brunson
Afterlife Of The Death Tax, Samuel D. Brunson
Indiana Law Journal
More than a century ago, Congress enacted the modern estate tax to help pay for World War I. Unlike previous iterations of the estate tax, though, this one outlived the war and accumulated additional goals beyond merely raising revenue. The estate tax helped ensure the progressivity of the tax system as a whole, and it limited the hereditary ability to accumulate wealth.
This modern estate tax almost instantly met with opposition, though. The opposition has never been sufficient to entirely eliminate the estate tax, but it has severely weakened its ability to raise revenue and to prevent the accumulation of …
Cybersecurity And Tax Reform, Michael Hatfield
Cybersecurity And Tax Reform, Michael Hatfield
Indiana Law Journal
INTRODUCTION
I. THE PAST AND FUTURE OF THE IRS AS A CYBERATTACK TARGET
A. IRS AS A CYBERATTACK TARGET
B. THE FUTURE OF THE IRS AS A CYBERATTACK TARGET1. INFORMATION TECHNOLOGY
2. TAX INFORMATION
3. TYPES OF FUTURE ATTACKS
II. THE IRSWILL FAIL TO IMPLEMENT ADEQUATE CYBERSECURITY
A. VERY POOR HISTORY OF IMPROVING TECHNOLOGY
B. INADEQUATE FUNDING
C. INABILITY TO RECRUIT AND RETAIN EXPERTS
D. TOOMANY USERS
E. CYBERSECURITY IS DIFFICULT
III. BETTER DIGITAL TECHNOLOGY IS NOT THE GOAL
A. SLOWING THE USE OF DIGITAL TECHNOLOGY
B. CYBERSECURITY AND TAX REFORM
1. PAY-AS-YOU-EARN (PAYE)
2. SIMPLIFIED INCOME TAX
3. PURIFIED …
Finding The "Income" In "Income Tax": A Look At Murphy V. Lr.S. And An Attempt To Pick Up Pieces Of Glenshaw Glass, Matthew J. O'Connor
Finding The "Income" In "Income Tax": A Look At Murphy V. Lr.S. And An Attempt To Pick Up Pieces Of Glenshaw Glass, Matthew J. O'Connor
Indiana Law Journal
No abstract provided.
Debunking The Basis Myth Under The Income Tax, Joseph M. Dodge, Jay A. Soled
Debunking The Basis Myth Under The Income Tax, Joseph M. Dodge, Jay A. Soled
Indiana Law Journal
Tax basis is one of the most important, yet least studied, aspects of the income tax. This analysis calls attention to its importance and argues that taxpayers have the motivation, opportunity, and means to inflate the tax basis they have in their assets and, in some cases, to avoid the reporting of gains. We discuss the likely causes of these phenomena, estimate the probable revenue loss, and propose appropriate reforms.
The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery
The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery
Indiana Law Journal
The killing of the income tax has not been open and notorious: such is not the style of contemporary politics. As with other markers of progressive social policy—the promises of universal health care, Obamacare, come to mind6—the income tax is dying a death by stealth, albeit stealth played out in plain view. The plot lines of the tragedy are apparent. The individual “income” tax has been split in two. One tax, for the masses, is a simple, increasingly formless wage tax. This wage/income tax adds higher brackets onto the payroll tax, the model toward which the wage/income tax aims, to …
The Morality Of Money: American Attitudes Toward Wealth And The Income Tax, Marjorie E. Kornhauser
The Morality Of Money: American Attitudes Toward Wealth And The Income Tax, Marjorie E. Kornhauser
Indiana Law Journal
No abstract provided.
Household Services And Child Care In The Income Tax And Social Security Laws, William D. Popkin
Household Services And Child Care In The Income Tax And Social Security Laws, William D. Popkin
Indiana Law Journal
No abstract provided.
Anticipation Of Income, Paul A. Teschner
The Current Tax Payment Act, Merle H. Miller
The Current Tax Payment Act, Merle H. Miller
Indiana Law Journal
No abstract provided.
Collection And Compromise Of Penalties Under The Income Tax Law, Norman F. Arterburn
Collection And Compromise Of Penalties Under The Income Tax Law, Norman F. Arterburn
Indiana Law Journal
No abstract provided.