Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Institution
Articles 1 - 6 of 6
Full-Text Articles in Law
The Internal Revenue Service’S Proposed Phased Retirement Regulations: Summary Of Comments, Workplace Flexibility 2010, Georgetown University Law Center
The Internal Revenue Service’S Proposed Phased Retirement Regulations: Summary Of Comments, Workplace Flexibility 2010, Georgetown University Law Center
Charts and Summaries of State, U.S., and Foreign Laws and Regulations
No abstract provided.
Integration In An Integrating World, Yariv Brauner
Integration In An Integrating World, Yariv Brauner
UF Law Faculty Publications
During the second half of the last century, many countries gradually replaced their so-called classical corporate tax regimes, under which corporate earnings were taxed twice -- once in the hands of the corporation, and again when distributed to corporate shareholders as dividends -- with an integrated regime (imputation), which taxed such earnings only once. The driving force behind this trend was the expectation of significant efficiency gains. This clear and gradual trend has been abruptly reversed with the turn of the century. The phenomenon we call globalization, and in particular the proliferation of cross-border business and investment, has materially contributed …
International Trade And Tax Agreements May Be Coordinated, But Not Reconciled, Yariv Brauner
International Trade And Tax Agreements May Be Coordinated, But Not Reconciled, Yariv Brauner
UF Law Faculty Publications
A recent WTO case held the U.S.' export tax subsidies illegal. Despite strong political resistance, which fed a long and costly legislative process, the U.S. recently repealed these subsidies. This case and the U.S. reaction revealed that although the U.S. is the single super economic power, it is not as dominant a player as some portray it. The case also shed light on the tension between the present international trade and tax regimes and the difficulty of applying WTO law to income tax measures. This tension did not escalate earlier mainly because countries tended not to use their income tax …
Teaching Tax Stories, Ajay K. Mehrotra
Teaching Tax Stories, Ajay K. Mehrotra
Articles by Maurer Faculty
No abstract provided.
Attractive Complexity: Tax Deregulation, The Check-The-Box Election, And The Future Of Tax Simplification, Steven Dean
Attractive Complexity: Tax Deregulation, The Check-The-Box Election, And The Future Of Tax Simplification, Steven Dean
Faculty Scholarship
Political failure has long been the scapegoat for the increasing complexity of the income tax. Over the last few decades, confusion over the meaning of the term simplification appears to have become a second important obstacle to creating simpler tax laws. Because some tax complexity is attractive to taxpayers, relying on taxpayer preferences to identify complexity and to guide simplification efforts has produced reforms and proposals that promise simplification but instead deliver pro-taxpayer deregulation that may cause more of society's resources to be devoted to paying, minimizing and collecting taxes rather than less. The check-the-box election, which provided taxpayers with …
Progressive Consumption Taxes, Mitchell L. Engler
Progressive Consumption Taxes, Mitchell L. Engler
Faculty Articles
Recent intellectual and political forces have moved the consumption tax to the forefront of tax policy debate. Since traditional flat-rate consumption taxes like the VAT raise serious distributional concerns, tax scholars have responded with innovative progressive consumption taxes. Two such taxes - the Hybrid Approach and the X-tax - were independently analyzed in a recent symposium on fundamental tax reform. These two proposals contain striking similarities. Both would tax individuals at progressive rates on their wages, with a separate tax on consumption less wages. Important differences exist, though, regarding the latter tax. The Hybrid Approach would impose such tax on …