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Full-Text Articles in Law

Book Review. The Price Of Progress: Public Services, Taxation And The American Corporate State, 1877-1929 By R. Rudy Higgens-Evenson, Ajay K. Mehrotra Jan 2004

Book Review. The Price Of Progress: Public Services, Taxation And The American Corporate State, 1877-1929 By R. Rudy Higgens-Evenson, Ajay K. Mehrotra

Articles by Maurer Faculty

No abstract provided.


The Entrepreneurship Effect: An Accidental Externality In The Federal Income Tax, Leandra Lederman Jan 2004

The Entrepreneurship Effect: An Accidental Externality In The Federal Income Tax, Leandra Lederman

Articles by Maurer Faculty

Case law and commentators sometimes speak as if all income-producing activities are taxed similarly. However, that simply is not true for individuals. Although the expenses and losses of business activities generally are deductible from income of any source and net losses can be carried to other tax years, individuals' investment expenses and losses generally are deductible only from investment income. Although many of the provisions restricting investment-related deductions were enacted at different times, and each one has its own rationale, the combined effect of these provisions on individual investors is a systematic preference for business losses over investment losses.

Economists …


Searching For Federal Tax Liens: The Typical Search For Ucc Financing Statements May Not Be Good Enough, Dennis H. Long Jan 2004

Searching For Federal Tax Liens: The Typical Search For Ucc Financing Statements May Not Be Good Enough, Dennis H. Long

Articles by Maurer Faculty

No abstract provided.