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Full-Text Articles in Law
Does The Tax Law Discriminate Against The Majority Of American Children? The Downside Of Our Progressive Rate Structure And Unbalanced Incentives For Higher Education, Lester B. Snyder
San Diego Law Review
Our graduate income tax structure provides an incentive to shift income to lower-bracket family members. However, some parents have much more latitude to shift income to their children than do others. Income derived from services and private business - by far the majority of American income - is less favored than income derived from publicly traded securities. The rationale given for this discrimination is that parents in services or private business, as opposed to those in securities, do not actually part with control of their property. This Article explores these tax broader (yet subtle) tax benefits and their impact on …
Designing A Work-Friendly Tax System, Jonathan Barry Forman
Designing A Work-Friendly Tax System, Jonathan Barry Forman
The University of New Hampshire Law Review
[Excerpt] "Taxes tend to influence individual choices between labor and leisure, and high effective marginal tax rates on earned income tend to discourage work. In particular, the empirical evidence shows that high effective marginal tax rates tend to discourage work by low- and moderate-income individuals, especially those that are trying to work their way out of the welfare system. Unfortunately, the current federal tax system often imposes its highest effective marginal tax rates on just those individuals. The purpose of this paper is to suggest some simple ways to reduce those high effective marginal tax rates. One approach would be …
Fishing For Rainbows, The Fsc Repeal And Extraterritorial Income Exclusion Act, Stuart Smith
Fishing For Rainbows, The Fsc Repeal And Extraterritorial Income Exclusion Act, Stuart Smith
San Diego International Law Journal
On August 30, 2002, the final decision was released in the case of United States-Tax Treatment for "Foreign Sales Corporations". The World Trade Organization arbitration panel report authorizes the European Communities to levy $4.043 billion in annual trade sanctions against imports from the United States because of a provision in the U.S. tax code. "The FSC Repeal and Extraterritorial Income Exclusion Act of 2000", the most recent of 40 years worth of half-hearted attempts by the United States to comply with world trading body regulations, is the current offender. According to the arbitration panel, the act subsidizes foreign sales by …
The New Dividend Tax Cut; Bush's Prescription For Rescuing The Economy, Beckett G. Cantley
The New Dividend Tax Cut; Bush's Prescription For Rescuing The Economy, Beckett G. Cantley
Akron Tax Journal
The purpose of this paper is to cover the Act as passed by Congress and signed by President Bush, discussing each of the major provisions contained within the Jobs and Growth Tax Relief Reconciliation Act and examining the differing views as to whether it will succeed.
Maryland's Corporate Income Taxation Approach For Multi-Jurisdictional Companies: Moving Toward Uniformity, Yet Still Lacking Ultimate Effectiveness
Maryland Law Review
No abstract provided.
Tax Competition: Harmful To Whom?, Michael Littlewood
Tax Competition: Harmful To Whom?, Michael Littlewood
Michigan Journal of International Law
The aim of this paper is to examine the theory that it is both desirable and feasible to prevent less-developed countries from operating preferential tax regimes (that is, offering tax incentives) as a means of attracting foreign investment.