Law Commons^™

How Hard Can This Be? The Dearth Of U.S. Tax Treaties With Latin America, Patricia A. Brown

University of Miami Law Review

The United States has fewer tax treaties with countries in Latin America and the Caribbean than the United Kingdom, France, Germany, Spain and even China have with such countries. After first describing ways in which tax treaties reduce barriers to cross-border trade and investment, this Article considers in turn various possible explanations for this situation. It examines, and rejects, the hypothesis that Latin American countries are reluctant to enter into tax treaties in general. It then considers, and rejects, the possibility that Latin American countries are opposed to in-creased trade and investment from the United States in particular. It then …

Why The Charitable Deduction For Gifts To Educational Endowments Should Be Repealed, Herwig Schlunk

University of Miami Law Review

No abstract provided.

The Mapmaker’S Dilemma In Evaluating High-End Inequality, Daniel Shaviro

University of Miami Law Review

The last thirty years have witnessed rising income and wealth concentration among the top 0.1% of the population, leading to intense political debate regarding how, if at all, policymakers should respond. Often, this debate emphasizes the tools of public economics, and in particular optimal income taxation. However, while these tools can help us in evaluating the issues raised by high-end inequality, their extreme reductionism—which, in other settings, often offers significant analytic payoffs—here proves to have serious drawbacks. This Article addresses what we do and don’t learn from the optimal income tax literature regarding high-end inequality, and what other inputs might …

Dodging The Taxman: Why The Treasury’S Anti-Abuse Regulation Is Unconstitutional, Linda D. Jellum

University of Miami Law Review

To combat abusive tax shelters, the Department of the Treasury promulgated a general anti-abuse regulation applicable to all of subchapter K of the Internal Revenue Code of 1986. The Treasury targeted subchapter K because unique aspects of the partnership tax laws—including its aggregate-entity dichotomy—foster creative tax manipulation. In the anti-abuse regulation, the Treasury attempted to “codify” existing judicially-created anti-abuse doctrines, such as the business-purpose and economic-substance doctrines. Also, and more surprisingly, the Treasury directed those applying subchapter K to use a purposivist approach to interpretation and to reject textualism.

In this article, I demonstrate that the Treasury exceeded both its …

International Aspects Of Fundamental Tax Restructuring: Practice Or Principle?, Michael J. Graetz

University of Miami Law Review

No abstract provided.

The Future Of Capital Export Neutrality: A Comment On Robert Peroni's Path To Progressive Reform Of The U.S. International Tax Rules, Stanley I. Langbein

University of Miami Law Review

No abstract provided.

Comments On Professor Peroni's Paper On Reform Of The U.S. International Income Tax Rules, David R. Tillinghast

University of Miami Law Review

No abstract provided.

Comment: What's On Second?, George Mundstock

University of Miami Law Review

No abstract provided.

Back To The Future: A Path To Progressive Reform Of The U.S. International Income Tax Rules, Robert J. Peroni

University of Miami Law Review

No abstract provided.

Selected International Aspects Of Fundamental Tax Reform Proposals, Stephen E. Shay, Victoria P. Summers

University of Miami Law Review

No abstract provided.

Comment On Shay And Summers: Selected International Aspects Of Fundamental Tax Reform Proposals, Reuven S. Avi-Yonah

University of Miami Law Review

No abstract provided.

Section 356(A)(2): A Study Of Uncertainty In Corporate Taxation, William J. Rands

University of Miami Law Review

Section 356(a)(2) of the Internal Revenue. Code requires the recipient of boot in a corporate reorganization to treat any gain recognized as a dividend, if the reorganization "has the effect of the distribution of a dividend." This article examines the conflicting interpretations of this section and offers suggested changes in the law. The article also reviews the performance of all three branches of government in developing tax law.

The United States Tax Court-Should Discovery Be Expanded?, William H. Newton Iii

University of Miami Law Review

This article examines the methods and scope of discovery available to the taxpayer involved in tax litigation in the Tax Court, the Court of Claims and the federal district courts. After finding that discovery in the Tax Court is significantly more restricted than in the other two available forums, the author reviews the results of a recent survey of tax practitioners' views of discovery in that court and concludes that expansion is necessary.