Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 7 of 7

Full-Text Articles in Law

Recent Developments In The Income Taxation Of Individuals, Trusts, Estates And Partnerships, Meade Emory Dec 1993

Recent Developments In The Income Taxation Of Individuals, Trusts, Estates And Partnerships, Meade Emory

William & Mary Annual Tax Conference

No abstract provided.


Sfas 109 Implications Of Selected Financial Accounting And Income Tax Developments, Carl W. Duyck, David W. Larue Dec 1993

Sfas 109 Implications Of Selected Financial Accounting And Income Tax Developments, Carl W. Duyck, David W. Larue

William & Mary Annual Tax Conference

No abstract provided.


Tax Issues Affecting Individuals, Arnold H. Koonin Dec 1993

Tax Issues Affecting Individuals, Arnold H. Koonin

William & Mary Annual Tax Conference

No abstract provided.


'Death And Taxes' And Hypocrisy, John W. Lee Sep 1993

'Death And Taxes' And Hypocrisy, John W. Lee

Faculty Publications

Professor Lee finds the "death and taxes" poem by Rep. Ewing hypocritical for several reasons. He notes that the poem is derived from a 1920s populist attack on Treasury Secretary Mellon for cutting taxes on the rich in the name of trickle-down economics while relying on regressive excise taxes on the masses -- an attack similar to that waged by then-Governor Clinton during the 1992 presidential campaign. Further, says Lee, the Bush administration displayed more of a preference for regressive excise taxes than the Clinton plan, whose reliance in part on consumption taxes appears a consequence of 25 years of Republican ...


President Clinton's Capital Gains Proposals, John W. Lee Jun 1993

President Clinton's Capital Gains Proposals, John W. Lee

Faculty Publications

Professor Lee believes that the generic capital gains rate should not be increased over 28 percent for revenue and political reasons. But to reflect that, on the average, capital gains realized by middle-income families consists entirely of inflation gain, while half of the capital gain realized at the 31- percent bracket and above consists of economic gain, increasing to 80-percent economic at the very top, he argues that a greater exclusion should be provided at the 28- and 15-percent brackets, either by a "progressive schedule" or by a $3,500 annual exclusion. To strengthen the political base for increasing the ...


The Future Of Transfer Taxation: Repeal, Restructuring And Refinement, Or Replacement, John E. Donaldson Apr 1993

The Future Of Transfer Taxation: Repeal, Restructuring And Refinement, Or Replacement, John E. Donaldson

Faculty Publications

No abstract provided.


A Historical Essay And Economic Assay Of The Capital Asset Definition: The Taxpayer And Courts Are Still Mindfully Guessing While Congress Doesn't Seem To (Have A) Mind, Joseph Byron Cartee Mar 1993

A Historical Essay And Economic Assay Of The Capital Asset Definition: The Taxpayer And Courts Are Still Mindfully Guessing While Congress Doesn't Seem To (Have A) Mind, Joseph Byron Cartee

William & Mary Law Review

No abstract provided.