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Full-Text Articles in Law
The Non-Sense Tax: A Reply To New Corporate Income Tax Advocacy, Yariv Brauner
The Non-Sense Tax: A Reply To New Corporate Income Tax Advocacy, Yariv Brauner
Yariv Brauner
This Article challenges recent attempts by influential scholars to rationalize the existence of the corporate income tax. The corporate income tax has long been considered unjustifiable on traditional tax policy grounds. The new justifications recognize this, yet argue that the tax is still desirable because it promotes other goals, such as improvement of corporate governance and restraint of undesirable corporate management power accumulation. This Article demonstrates that the existence and magnitude of these alleged benefits of the corporate income tax are doubtful. Yet, the Article argues, even if taken as correct, the recent rationalization of the corporate income tax cannot …
An International Tax Regime In Crystallization, Yariv Brauner
An International Tax Regime In Crystallization, Yariv Brauner
Yariv Brauner
The grand illusion of a single, worldwide, tax system that will eliminate all international inefficiencies, and assist all the nations of the world to maximize their relative advantages, is, as commonly accepted, utopian. The tax, academic and professional, writing in the field of international taxation, and cross-border interaction, between tax systems and jurisdictions has grown, exponentially, in the last decade, but no significant work has been done to prove, or disprove, the naivety of this hypothesis. Some scholars and tax executives, in certain international organizations, have discussed ideas along this line, but no single organization has, seriously, attempted to promote …
Lloyd Mayer Was Quoted In The Propublica Article In Wisconsin, Dark Money Got A Mining Company What It Wanted On October 14., Lloyd Mayer
Lloyd Hitoshi Mayer
Lloyd Mayer was quoted in the ProPublica article In Wisconsin, Dark Money Got a Mining Company What It Wanted on October 14.
Lloyd Mayer Was Quoted In The Propublica Article Pro-Troop Charity Misleads Donors While Lining Political Consultants’ Pockets On August 5., Lloyd Mayer
Lloyd Hitoshi Mayer
Lloyd Mayer was quoted in the ProPublica article Pro-Troop Charity Misleads Donors While Lining Political Consultants’ Pockets on August 5. "If the charity says, 'Go visit our PAC and give it money'—that's a problem," said Lloyd Hitoshi Mayer, a law professor and associate dean at the University of Notre Dame who specializes in nonprofits and campaign finance. "Any type of support from the charity to the PAC is problematic. … If you want to be a charity, if you want to be tax-exempt, you cannot be involved in political campaigns, you cannot support or oppose candidates for office. And Congress …
Teacher's Manual To Problems In Tax Ethics, Donald Tobin, Richard Lavoie, Richard Trogolo
Teacher's Manual To Problems In Tax Ethics, Donald Tobin, Richard Lavoie, Richard Trogolo
Donald B. Tobin
Teacher's Manual to accompany Problems in Tax Ethics.
A Response To Professor Leff’S Tax Planning “Olive Branch” For Marijuana Dealers, Philip Hackney
A Response To Professor Leff’S Tax Planning “Olive Branch” For Marijuana Dealers, Philip Hackney
Philip T. Hackney
No abstract provided.