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Full-Text Articles in Law
The Mapmaker’S Dilemma In Evaluating High-End Inequality, Daniel Shaviro
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 …
The Deemed Transfer Of Recourse Liabilities Leads To Owen Taxes: What Is Wrong With Form Over Substance?, Christine L. Agnew
The Deemed Transfer Of Recourse Liabilities Leads To Owen Taxes: What Is Wrong With Form Over Substance?, Christine L. Agnew
University of Miami Law Review
No abstract provided.
Selected International Aspects Of Fundamental Tax Reform Proposals, Stephen E. Shay, Victoria P. Summers
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
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.
Comment: What's On Second?, George Mundstock
Comment: What's On Second?, George Mundstock
University of Miami Law Review
No abstract provided.
Source-Basis Taxation Of Derivative Financial Instruments: Some Unanswered Questions, H. David Rosenbloom
Source-Basis Taxation Of Derivative Financial Instruments: Some Unanswered Questions, H. David Rosenbloom
University of Miami Law Review
No abstract provided.
Internal Revenue Code Section 197: A Cure For The Controversy Over The Amortization Of Acquired Intangible Assets, Gregory M. Beil
Internal Revenue Code Section 197: A Cure For The Controversy Over The Amortization Of Acquired Intangible Assets, Gregory M. Beil
University of Miami Law Review
No abstract provided.
The Entity Tax And Corporate Integration: An Agency Cost Analysis And A Call For A Deferred Distributions Tax, Jospeh A. Snoe
The Entity Tax And Corporate Integration: An Agency Cost Analysis And A Call For A Deferred Distributions Tax, Jospeh A. Snoe
University of Miami Law Review
No abstract provided.
The Tax Benefit Rule: Recovery Reevaluated, Paul T. Kestenbaum
The Tax Benefit Rule: Recovery Reevaluated, Paul T. Kestenbaum
University of Miami Law Review
The United States Supreme Court has granted certiorari in two cases, Bliss Dairy, Inc. v. United States and Hillsboro National Bank v. Commissioner, to resolve a conflict in the circuits as to whether recovery is necessary for the application of the tax benefit rule. The author argues that the application of the tax benefit rule should not depend on the existence of a recovery, but instead should depend on whether an event occurs that is inconsistent with the assumptions underlying the prior deduction; recovery merely is a manifestation of an inconsistent event.