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Full-Text Articles in Law
Square Wheels: U.S. Pass-Through Taxation Of Privately Held Enterprises In A Comparative Law Context, Ann F. Thomas
Square Wheels: U.S. Pass-Through Taxation Of Privately Held Enterprises In A Comparative Law Context, Ann F. Thomas
Articles & Chapters
No abstract provided.
State And Local Taxation: When Will Congress Intervene?, Kathryn L. Moore
State And Local Taxation: When Will Congress Intervene?, Kathryn L. Moore
Law Faculty Scholarly Articles
This article examines congressional activity in the state and local tax area to determine when, if ever, Congress will enact legislation mandating uniformity in state and local taxation. The article begins by briefly describing our current system of state and local taxation and explaining why we need more uniformity therein.
The article then provides an empirical study of congressional activity in the state and local tax area between January, 1971 and May, 1996. Specifically, it focuses first on four discrete but representative areas in which Congress has enacted legislation regulating state and local taxation, and, second, on four discrete but …
The "Original Intent" Of U.S. International Taxation, Michael J. Graetz, Michael M. O'Hear
The "Original Intent" Of U.S. International Taxation, Michael J. Graetz, Michael M. O'Hear
Faculty Scholarship
The Sixteenth Amendment took effect on February 25, 1913, permitting Congress to tax income "from whatever source derived," and on October 3rd of that year, Congress approved a tax on the net income of individuals and corporations. The United States regime for taxing international income took shape soon thereafter, during the decade 1919-1928. In the Revenue Act of 1918, the United States enacted, for the first time anywhere in the world, a credit against U.S. income for taxes paid by a U.S. citizen or resident to any foreign government on income earned outside the United States. The Revenue Act of …