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Articles 1 - 7 of 7
Full-Text Articles in Law
The Ingenious Kerry Tax Plan, Reuven S. Avi-Yonah
The Ingenious Kerry Tax Plan, Reuven S. Avi-Yonah
Articles
The tax plan proposed by Democratic presidential candidate John Kerry at Wayne State University on March 26 is an ingenious set of ideas to encourage domestic job creation. Its greatest strength, however, may be its contribution to long-term economic growth, fairness, and tax law simplification. In this article I will first describe the Kerry proposal, then analyze its advantages, and finally address some counterarguments.
Taxing The New Intellectual Property Right, Xuan-Thao Nguyen, Jeffrey A. Maine
Taxing The New Intellectual Property Right, Xuan-Thao Nguyen, Jeffrey A. Maine
Articles
Current, albeit arbitrary, rules exist governing the tax treatment of traditional forms of intellectual property, such as patents, trade secrets, copyrights, trademarks, and trade names. While tax principles exist for these traditional intellectual property and intangible rights, specific tax rules do not exist for new intellectual property rights, such as domain names, that are emerging with the arrival of global electronic commerce transactions on the Internet. This article explores the proper tax treatment of domain name registration and acquisition costs, addressing these parallel questions? Are domain names merely variations of traditional forms of intellectual property and other intangible rights to …
Tax Protest, A Homosexual, And Frivolity: A Deconstructionist Meditation, Anthony C. Infanti
Tax Protest, A Homosexual, And Frivolity: A Deconstructionist Meditation, Anthony C. Infanti
Articles
In this contribution to a symposium entitled Out of the Closet and Into the Light: The Legal Issues of Sexual Orientation, I recount and then ponder the story of Robert Mueller. Mueller, a gay man, spent more than a decade protesting the discriminatory treatment of gays and lesbians under the Internal Revenue Code. As a result of his tax protest, Mueller was jailed for more than a year, and then was twice pursued by the IRS for taxes and penalties. In pondering Mueller's story, I consider it both as a telling example of the forcible closeting of gay and lesbian …
Revisiting The Roles Of Legal Rules And Tax Rules In Income Redistribution: A Response To Kaplow & Shavell, Ronen Avraham, David Fortus, Kyle D. Logue
Revisiting The Roles Of Legal Rules And Tax Rules In Income Redistribution: A Response To Kaplow & Shavell, Ronen Avraham, David Fortus, Kyle D. Logue
Articles
The debate over whether legal rules should be used to redistribute resources in society or whether redistribution should be left exclusively to the tax-and-transfer system has long occupied philosophers, political theorists, economists, and legal academicians. For many years, the conventional wisdom on this question among legal scholars seemed to be that blanket generalizations were inappropriate. All systems of redistribution distort individuals' choices and entail administrative costs. Therefore, the argument went, a universal preference for using the tax-and-transfer system to redistribute is not justified. Rather, the choice among institutions to accomplish society's redistributive goals was considered to be "an empirical one …
Reparations As Redistribution, Kyle D. Logue
Reparations As Redistribution, Kyle D. Logue
Articles
The most controversial, and most intriguing, remedy sought by proponents of slavery reparations involves massive redistribution of wealth from whites to blacks within the United States. This is not to say that reparations proponents have focused only on racial redistribution. Some have called for an official apology from the U.S. government. Others seek the creation of a foundation or institute, funded by U.S. tax dollars, to be devoted to furthering the interests of African Americans, including the funding of K- 12 educational programs for black children and the funding of general civil rights advocacy to counteract the lingering effects of …
Corporations, Society, And The State: A Defense Of The Corporate Tax, Reuven S. Avi-Yonah
Corporations, Society, And The State: A Defense Of The Corporate Tax, Reuven S. Avi-Yonah
Articles
Corporations are both everywhere and nowhere. They are everywhere, first and foremost, on the economic scene: a large percentage of economic activity in the United States is effectuated through the corporate form. But the reach of corporations is far broader than that. Many of our other institutions, including universities, churches, hospitals, and other non-profit organizations, are in corporate form. Other salient features of our society, such as representative democracy, originated from the use of the corporate form in medieval England. Even the idea of the state itself originated in Roman and Medieval legal notions about corporate bodies.
Bridging The North/South Divide: International Redistribution And Tax Competition, Reuven S. Avi-Yonah
Bridging The North/South Divide: International Redistribution And Tax Competition, Reuven S. Avi-Yonah
Articles
The most important social problem facing humanity at the beginning of the 21st century is the yawning divide in standards of living between the rich nations of the global North and the poor nations of the global South. The following table gives some indicia of the current gap in living standards. It shows that the majority of the population in most developing countries lives on less than two dollars a day; that in some developing countries, over a quarter of children aged 10-14 are employed in the work force; that mortality for children under five in developing countries can be …