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William & Mary Law School

Property Law and Real Estate

Taxation

Articles 1 - 15 of 15

Full-Text Articles in Law

The Natural Property Rights Straitjacket: The Takings Clause, Taxation, And Excessive Rigidity, Eric Kades Apr 2018

The Natural Property Rights Straitjacket: The Takings Clause, Taxation, And Excessive Rigidity, Eric Kades

Faculty Publications

Natural property rights theories have become the primary lens through which conservative jurists and scholars view the Constitution’s main property rights provision, the Takings Clause. One of their most striking arguments is that progressive income taxation — applying higher tax rates to higher incomes — is an unconstitutional taking of wealthy taxpayers’ property. This has become part and parcel of well-established battle lines between conservative property rights advocates and their liberal counterparts. What has gone unnoticed is that the very same argument deployed against progressive taxation also deems regressive taxation — applying lower tax rates to higher incomes — an …


Creative Structures For The Disposition Of Real Estate (Slides) Nov 2007

Creative Structures For The Disposition Of Real Estate (Slides)

William & Mary Annual Tax Conference

No abstract provided.


Creative Structures For The Disposition Of Real Estate: Extracting Equity On A Tax-Free Basis, Blake D. Rubin, Andrea M. Whiteway, Jon G. Finkelstein Nov 2007

Creative Structures For The Disposition Of Real Estate: Extracting Equity On A Tax-Free Basis, Blake D. Rubin, Andrea M. Whiteway, Jon G. Finkelstein

William & Mary Annual Tax Conference

No abstract provided.


Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin Nov 2005

Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin

William & Mary Annual Tax Conference

No abstract provided.


Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin, Andrea Macintosh Whiteway Nov 2005

Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin, Andrea Macintosh Whiteway

William & Mary Annual Tax Conference

No abstract provided.


Preserving Capital Gains In Real Estate Transactions, Stanley L. Blend, Richard M. Lipton Nov 2005

Preserving Capital Gains In Real Estate Transactions, Stanley L. Blend, Richard M. Lipton

William & Mary Annual Tax Conference

No abstract provided.


Tax Planning For Troubled Real Estate - Focus On The Solvent Taxpayer, Susan T. Edlavitch Nov 2005

Tax Planning For Troubled Real Estate - Focus On The Solvent Taxpayer, Susan T. Edlavitch

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments Affecting Real Estate And Pass Through Entities, Stefan F. Tucker, Richard M. Lipton Nov 2005

Recent Developments Affecting Real Estate And Pass Through Entities, Stefan F. Tucker, Richard M. Lipton

William & Mary Annual Tax Conference

No abstract provided.


Real Estate- Preserving Capital Gains, Dealer Issues, Stefan F. Tucker, Brian S. Masterson Nov 2005

Real Estate- Preserving Capital Gains, Dealer Issues, Stefan F. Tucker, Brian S. Masterson

William & Mary Annual Tax Conference

No abstract provided.


Tax Planning For The Real Estate Owner (Including Choice Of Entity Considerations And Income Tax Issues In Acquiring Developing And Owning Real Estate), Stefan F. Tucker, Brian S. Masterson Nov 2005

Tax Planning For The Real Estate Owner (Including Choice Of Entity Considerations And Income Tax Issues In Acquiring Developing And Owning Real Estate), Stefan F. Tucker, Brian S. Masterson

William & Mary Annual Tax Conference

No abstract provided.


Tax Planning For Real Estate Developers, Charles H. Egerton Nov 2001

Tax Planning For Real Estate Developers, Charles H. Egerton

William & Mary Annual Tax Conference

No abstract provided.


Tax Planning For Real Estate Ownership, Stefan F. Tucker Nov 2001

Tax Planning For Real Estate Ownership, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.


Structuring Real Estate Investments And Transactions After Tra 1986, Charles H. Egerton Dec 1988

Structuring Real Estate Investments And Transactions After Tra 1986, Charles H. Egerton

William & Mary Annual Tax Conference

No abstract provided.


A Decision Model For Lease Parties In Sale-Leasebacks Of Real Estate, Nancy E. Shurtz Mar 1982

A Decision Model For Lease Parties In Sale-Leasebacks Of Real Estate, Nancy E. Shurtz

William & Mary Law Review

No abstract provided.


"Active Conduct" Distinguished From "Conduct" Of A Rental Real Estate Business, John W. Lee Jan 1972

"Active Conduct" Distinguished From "Conduct" Of A Rental Real Estate Business, John W. Lee

Faculty Publications

No abstract provided.