Law Commons^™

Abusive Tax Practices: The 100-Year Onslaught On The Tax Code, 17 Barry L. Rev. 179 (2012), Arthur Acevedo

Arthur Acevedo

This article explores the actions taken by tax protesters and aggressive tax planners, and the response by Congress. It also examines whether Congress has taken sufficient action to curb abusive taxpayer practices. The thesis of the article is that Congress's faint-hearted responses to abusive taxpayer conduct are untimely, inefficient, and ineffective. Congress's weak responses since the inception of the Code have contributed to a culture of income tax avoidance and a growing sense of taxpayer frustration with income tax laws. Part II examines the culture of tax avoidance in the U.S. and how this attitude has manifested itself in our …

Responsible Profitability - Not On My Balance Sheet, 61 Cath. U. L. Rev. 651 (2012), Arthur Acevedo

Arthur Acevedo

Many free-market capitalists believe in the syllogism that if a free market results in progress, and if progress is good, then by definition a free market must be good. Two hundred years of economic development support this proposition. The capitalist model, which is premised on free-market ideology, is credited with producing many of the riches enjoyed by society as a whole. Indeed, the pursuit of economic freedom ranks among the primary motivations for the founding of the United States. The corporation has enabled that pursuit and can be credited with greatly contributing to the advancement of free-market capitalism.

Proponents of …