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Full-Text Articles in Law
Governmental Immunity And Taxation In Florida, David Hudson
Governmental Immunity And Taxation In Florida, David Hudson
David Hudson
In Florida, the ad valorem property tax is the single most important source of revenue for local governments. Considerable revenue is lost to local governments when property that should be taxed is not taxed because of mistaken application of the governmental immunity doctrine. Most governmentally owned property is used by the governmental entity for governmental purposes and remains nontaxable. However, when governmentally owned property is used by a nongovernmental person for a nonexempt use, the property no longer enjoys governmental immunity and is taxable. After all, such property is being used for private, profit-seeking purposes in competition with nongovernmentally owned …
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 …
Brain Drain Taxation As Development Policy, Yariv Brauner
Brain Drain Taxation As Development Policy, Yariv Brauner
Yariv Brauner
This article examines the potential use of taxation to generate development funds in connection with the immigration of skilled immigrants from developing into developed countries, known as the "brain drain," if designed according to the principles of the new development agenda. It explains that a tax on the brain drain that has been discussed for several decades, yet considered impossible to administer, may be administratively and legally implementable within the framework of the current international tax regime. It argues that designing such a tax according to the principles of the new development agenda, tying together the collection and use of …
A Response To Professor Camp: The Importance Of Oversight, Leslie Book
A Response To Professor Camp: The Importance Of Oversight, Leslie Book
Leslie Book
In past writings and in an upcoming article by Professor Bryan Camp, The Problem of Adversarial Process in the Administrative State, 83 IND. L. J. ### (2008), Professor Camp criticizes the procedural protections Congress added in the tax collection process, noting the limitations of adversary proceedings in the IRS’s tax collection process. In particular, Professor Camp strongly criticizes the collection due process (CDP) rights that were part of the landmark IRS Restructuring and Reform Act of 1998. Given the size of the tax gap, and likely increasing calls for the IRS to do a better job in reducing that tax …
Refund Anticipation Loans And The Tax Gap, Leslie Book
Refund Anticipation Loans And The Tax Gap, Leslie Book
Leslie Book
There has been a significant expansion of refundable credits over the past twenty years. This trend is likely to continue as part of federal policy to stimulate the economy and promote non-tax related social benefits. With the growing use of the tax system to deliver refundable benefits to individuals, the tax preparation industry as a whole has become, in some significant respects, a vehicle for cross-marketing of non-tax goods and services. Refund anticipation loans, or RALs, are one example of these non-tax products that paid preparers facilitate for their customers. RALS are short-term loans secured by a taxpayer's anticipated tax …
Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin
Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin
Donald B. Tobin
Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. PLEASE NOTE: If you …
Teacher's Manual To Federal Income Tax, A Contemporary Approach, Samuel Donaldson, Donald Tobin
Teacher's Manual To Federal Income Tax, A Contemporary Approach, Samuel Donaldson, Donald Tobin
Donald B. Tobin
Teacher's Manual to accompany Federal Income Tax, a Contemporary Approach.
Principles Of Federal Income Taxation, 6th Edition, Daniel Posin, Donald Tobin
Principles Of Federal Income Taxation, 6th Edition, Daniel Posin, Donald Tobin
Donald B. Tobin
Includes analysis of cases and concepts of the leading casebooks, explanations with amplified diagrams and flow charts, and extensive treatment of the time value of money issues. Explores exotic Wall Street techniques employed to avoid capital gains. In clear language, this book explains equity swaps, shorting against the box, swap funds, and DECS. Presents, among other high-profile situations, a case study of how former Treasury Secretary William Simon and his partners made $700 million in profits on the sale of the Avis car rental agency less than two years after they bought it and paid no taxes.
Is Congress Politicizing The Irs And Its Enforcement Process?, Donald Tobin
Is Congress Politicizing The Irs And Its Enforcement Process?, Donald Tobin
Donald B. Tobin
No abstract provided.
Principles Of Federal Income Taxation, 7th Edition, Daniel Posin, Donald Tobin
Principles Of Federal Income Taxation, 7th Edition, Daniel Posin, Donald Tobin
Donald B. Tobin
Includes analysis of cases and concepts of the leading casebooks, explanations with amplified diagrams and flow charts, and extensive treatment of the time value of money issues. Explores exotic Wall Street techniques employed to avoid capital gains. In clear language, this book explains equity swaps, shorting against the box, swap funds, and DECS. Presents, among other high-profile situations, a case study of how former Treasury Secretary William Simon and his partners made $700 million in profits on the sale of the Avis car rental agency less than two years after they bought it and paid no taxes.
Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin
Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin
Donald B. Tobin
Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. The book also includes …