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Full-Text Articles in Law
Cryptocurrency Hard Forks And Revenue Ruling 2019-24, Eric D. Chason
Cryptocurrency Hard Forks And Revenue Ruling 2019-24, Eric D. Chason
Faculty Publications
No abstract provided.
Taxing Systemic Risk, Eric D. Chason
Taxing Systemic Risk, Eric D. Chason
Faculty Publications
A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.
Despite the absence of a clear definition of systemic risk, academics and policy makers continue to …
Federal Tax Update, Stephen L. Owen
Federal Tax Update, Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Net Investment Income Tax Planning, Jeanne M. Sullivan
Net Investment Income Tax Planning, Jeanne M. Sullivan
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments & Tax Planning For High Income Taxpayers, Cameron N. Cosby, Brian J. O'Connor
Recent Developments & Tax Planning For High Income Taxpayers, Cameron N. Cosby, Brian J. O'Connor
William & Mary Annual Tax Conference
No abstract provided.
A Tax Hike Liberals And Conservatives Should Both Like, Nathan B. Oman
A Tax Hike Liberals And Conservatives Should Both Like, Nathan B. Oman
Popular Media
No abstract provided.
Extending The Taxation-Of-Risk Model To Timing Options And Marked-To-Market Taxes, Eric D. Chason
Extending The Taxation-Of-Risk Model To Timing Options And Marked-To-Market Taxes, Eric D. Chason
Faculty Publications
No abstract provided.
A Primer On Us. Taxation Of International Transactions (Outline), William B. Sherman
A Primer On Us. Taxation Of International Transactions (Outline), William B. Sherman
William & Mary Annual Tax Conference
No abstract provided.
A Primer On Us. Taxation Of International Transactions (Slides), William B. Sherman
A Primer On Us. Taxation Of International Transactions (Slides), William B. Sherman
William & Mary Annual Tax Conference
No abstract provided.
Federal Tax Update: Structuring Deals In 2012 And Beyond (Slides), Stephen L. Owen
Federal Tax Update: Structuring Deals In 2012 And Beyond (Slides), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Recent Tax Developments In Virginia: 2011-2012, William L.S Rowe, Craig D. Bell
Recent Tax Developments In Virginia: 2011-2012, William L.S Rowe, Craig D. Bell
William & Mary Annual Tax Conference
No abstract provided.
Federal Tax Update: The Current Situation And The Prospects For Reform (Slides), Harry L. Gutman
Federal Tax Update: The Current Situation And The Prospects For Reform (Slides), Harry L. Gutman
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months - and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and Jundamental principles are highlighted - unless one of us decides to go …
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
The Virginia Historic Tax Credit Funds Case And The Uncertain Federal Income Tax Treatment Of State Tax Credits, William F. Machen
The Virginia Historic Tax Credit Funds Case And The Uncertain Federal Income Tax Treatment Of State Tax Credits, William F. Machen
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Federal Income Tax Examinations Of Pass-Through Entities, Gerald A. Kafka, Kari M. Larson
Federal Income Tax Examinations Of Pass-Through Entities, Gerald A. Kafka, Kari M. Larson
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Class Warfare 1988-2005 Over Top Individual Income Tax Rates: Teeter-Totter From Soak-The-Rich To Robin-Hood-In-Reverse, John W. Lee
Faculty Publications
No abstract provided.
Income Tax Issues For Lessors And Lessees (Slides), Susan T. Edlavitch, Robert D. Schachat
Income Tax Issues For Lessors And Lessees (Slides), Susan T. Edlavitch, Robert D. Schachat
William & Mary Annual Tax Conference
No abstract provided.
Income Tax Issues For Lessors And Lessees, Susan T. Edlavitch, Robert D. Schachat
Income Tax Issues For Lessors And Lessees, Susan T. Edlavitch, Robert D. Schachat
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
The Capital Gains "Sieve" And The "Farce" Of Progressivity 1921-1986, John W. Lee
The Capital Gains "Sieve" And The "Farce" Of Progressivity 1921-1986, John W. Lee
Faculty Publications
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Income, Gift And Estate Tax Smart Ways To Save For College: Section 529 Plans, Esas & More, James W.C. Canup, Diana F. Cantor
Income, Gift And Estate Tax Smart Ways To Save For College: Section 529 Plans, Esas & More, James W.C. Canup, Diana F. Cantor
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard, Mary Ann Cohen
Recent Developments In Federal Income Taxation, Ira B. Shepard, Mary Ann Cohen
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.