Tax Law Commons^™

Does The Tax Law Discriminate Against The Majority Of American Children: The Downside Of Our Progressive Rate Structure And Unbalanced Incentives For Higher Education?, Lester B. Snyder

University of San Diego Law and Economics Research Paper Series

Our graduate income tax structure provides an incentive to shift income to lower-bracket family members. However, some parents have much more latitude to shift income to their children than do others. Income derived from services and private business-by far the majority of American income-is less favored than income derived from publicly traded securities. The rationale given for this discrimination is that parents in services or private business, as opposed to those in securities, do not actually part with control of their property. This article explores these tax broader (yet subtle) tax benefits and their impact on the majority of children …

The Matthew Effect And Federal Taxation, Martin J. Mcmahon Jr.

UF Law Faculty Publications

The “Matthew Effect” is a synonym for the well-known colloquialism, “the rich get richer and the poor get poorer.” This Article is about the Matthew Effect in the distribution of incomes in the United States and the failure of the federal tax system to address the problem. There has been a strong Matthew Effect in incomes in the United States over the past few decades, with an increasing concentration of income and wealth in the top one percent. Nevertheless, there has been a continuing trend of enacting disproportionately large tax cuts for those at the top of the income pyramid. …

What Is Fiscal Responsibility? Long-Term Deficits, Generational Accounting, And Capital Budgeting, Neil H. Buchanan

Rutgers Law School (Newark) Faculty Papers

This article assesses three basic approaches to assessing the future effects of the government’s fiscal policies: traditional measures of the deficit, measures associated with Generational Accounting, and measures derived from applying Capital Budgeting to the federal accounts. I conclude that Capital Budgeting is the best of the three approaches and that Generational Accounting is the least helpful. Acknowledging that there might be some value in learning what we can from a variety of approaches to analyzing fiscal policy, I nevertheless conclude that Generational Accounting is actually a misleading or--at best--empty measure of future fiscal developments. The best approach to providing …

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 …

Retirement Security Through Asset Protection: The Evolution Of Wealth, Privilege, And Policy, John K. Eason

Washington and Lee Law Review

No abstract provided.

Reconsidering The Mythical Advantages Of Cohabitation: Why Marriage Is More Efficient Than Cohabitation, Eric P. Voigt

Indiana Law Journal

No abstract provided.

Manual De Derecho Procesal Civil, Edward Ivan Cueva

Edward Ivan Cueva

No abstract provided.

Israelische Rechtsgeschichte: Vergangenheit Und Gegenwart, Assaf Likhovski, Ron Harris, Alexandre Kedar, Pnina Lahav

Assaf Likhovski

No abstract provided.

Teoría General De La Prueba Judicial, Edward Ivan Cueva

Edward Ivan Cueva

No abstract provided.

The Proposed Domestic Reverse Hybrid Entity Regulations: Can The Treasury Department Override Treaties?, Anthony C. Infanti

Articles

This article first describes the proposed regulations issued under section 894 addressing the ability of domestic reverse hybrid entities to claim treaty benefits with respect to payments made to their interest holders (the proposed DRH regulations). After describing the proposed DRH regulations, the article next explores the potential that these regulations have to override existing U.S. treaty obligations. After concluding that the proposed DRH regulations are inconsistent with at least one existing treaty, the article concludes by questioning the power of the Treasury Department to promulgate regulations (such as the proposed DRH regulations) that override treaties.

Note: This is a …

Curtailing Tax Treaty Overrides: A Call To Action, Anthony C. Infanti

Articles

During the past 25 years, Congress has with increasing frequency enacted legislation that is intended to override inconsistent provisions in U.S. tax treaties. These legislative overrides are harmful, and have been decried by our treaty partners, members of the executive branch, and commentators.

Until now, commentators have generally devoted themselves to describing and deploring legislative overrides of tax treaties, and have done no more than repeatedly call on Congress to cease enacting such legislation. Congress has ignored these pleas, and has continued to enact legislative overrides with impunity.

Given this background, the essay calls on commentators to cease pleading with …

The Tyranny Of Money, Edward J. Mccaffery

Michigan Law Review

The more things change, the more they stay the same. A human activity almost as venerable as the accumulation and opulent display of vast riches is the condemnation of the accumulation and opulent display of vast riches. People have been busily engaged at each for several millennia now. Both continue in full flower as America races into the twenty-first century with its liberal capitalist democracy ascendant around the world, its rich richer than ever, its less-rich curiously lagging behind. Yet figuring out what, exactly, is wrong with the excessive accumulation and opulent display of wealth, on the one hand, and …

The Power Of The Treasury: Racial Discrimination, Public Policy And "Charity" In Contemporary Society, David A. Brennen

Scholarly Works

The Treasury Department is empowered to enforce “established public policy” with respect to tax-exempt charities. Under this public policy power, the Treasury has revoked the tax-exempt charitable status of organizations that discriminated against blacks, organizations whose members engaged in civil disobedience against war, and organizations involved in illegal activity. The Treasury interprets its public policy power as applying to any activity that violates clear public policy. Thus, presumably, the Treasury could use this power to deny tax-exempt charitable status to an organization that engages in conduct that violates assisted suicide laws, anti-abortion laws, or other sufficiently “established” public policies.

The …

Targets Missed And Targets Hit: Critical Tax Studies And Effective Tax Reform, Steve R. Johnson

Scholarly Publications

Medieval alchemy is popularly associated with attempts to become rich by transmuting base elements into gold. Such attempts were less than universally successful. Yet, alchemy yielded great benefits in other areas. For instance, alchemy was one of the sources of modern sciences such as pharmacology and metallurgy.' Also, the rich and profound symbology of alchemy has influenced modern psychology.

Something similar may be said of critical tax studies. Such studies have argued that the Internal Revenue Code as a whole, or significant features of it, disadvantage-intentionally or unintentionally-groups historically oppressed or ignored by American society. Some of these arguments have …

Taxation In The Bible During The Period Of The First And Second Temples, 7 J. Int'l L. & Prac. 225 (1998), Ronald Z. Domsky

UIC Law Open Access Faculty Scholarship

No abstract provided.

U.S. Income Taxation Of Foreign Parties: A Primer, Ernest R. Larkins

Syracuse Journal of International Law and Commerce

Over the last five years for which data are available, the number of foreign corporations showing net income on Form 1120F, U.S. Income Tax Return of a Foreign Corporation, has increased 36.5 percent. [1] In addition, the number of individuals granted temporary stays in the United States as non-immigrants has steadily increased from 9.5 million in 1985 to 24.8 million in 1996, an average annual increase of 9.1 percent. [2] These increases evidence growing opportunities to serve international clients and suggest that tax professionals must have a fundamental working knowledge of the way the U.S. tax system treats foreign parties. …

Front Matter

Syracuse Journal of International Law and Commerce

No abstract provided.

Economic Espionage: The Front Line Of A New World Economic War

Syracuse Journal of International Law and Commerce

No abstract provided.

The Sps Agreement Of The World Trade Organization And International Organizations: The Roles Of The Codex Alimentarius Commission, The International Plant Protection Convention, And The International Office Of Epizootics, Terence P. Stewart, David S. Johanson

Syracuse Journal of International Law and Commerce

The proper fanctioning of the Agreement on the Application of Sanitary and Phytosanitary Measures (SPS Agreement) of the World Trade Organization (WTO) depends in part upon three international organizations, the Codex Alimentarius Commission (Codex), the International Plant Protection Convention (IPPC), and the International Office of Epizootics (OIE). The SPS Agreement states that the sanitary and phytosanitary (SPS) standards of these organizations are the benchmark international standards for WTO members, and recent WTO decisions demonstrate the importance of international standards in the settlement of WTO disputes involving SPS measures. The Codex, IPPC, and OIE also provide valuable services that benefit the …

1997-1998 Survey Of International Law In The Second Circuit

Syracuse Journal of International Law and Commerce

This survey reviews significant case law from the United States Court of Appeals for the Second Circuit, the Federal District Courts in New York, and the New York Court of Appeals decided from Aug. 1, 1997 through Aug. 1, 1998. Only those cases which overturned old law and/or broke new ground were included in this survey. Consequently, cases that simply reaffirmed previous decisions were not reported.

Table of Contents I. Foreign Sovereign Immunity Act II. Forum Non-Conveniens III. Immigration and Nationality Act IV. Quasi-In-Rem Jurisdiction and the Question of Due Process for Foreign Entities V. Warsaw Convention

Syracuse Journal Of International Law And Commerce - Vol. 26, No. 1 (Complete)

Syracuse Journal of International Law and Commerce

No abstract provided.

A Dynasty Weaned From Biotechnology: The Emerging Face Of China

Syracuse Journal of International Law and Commerce

No abstract provided.

Saddam Hussein As Hostes Humani Generis? Should The U.S. Intervene?, Edieth Y. Wu

Syracuse Journal of International Law and Commerce

This article discusses several jurisdictional principles which may assist the United States in its efforts to acquire jurisdiction in certain situations that are declared, by the United States, egregious enough to warrant intervention. The United States has long used the "effects doctrine" 1 to assert extraterritorial jurisdiction. This article concentrates on developing and employing the Hostes Humani Generis Theory 2 and its past and possible future use. The central focus is to determine whether the possibility exists that the United States may use the theory in an effort to acquire physical jurisdiction over Saddam Hussein.

A survey, though not comprehensive, …

Book Review, Henry H. Perritt Jr.

Syracuse Journal of International Law and Commerce

Book Review: Richard Haas, The Reluctant Sheriff: The United States After the Cold War, New York, Council on Foreign Relations (1997)

Women And Children In The Economy: Reflections From The Income Tax System, Faye Woodman

Articles, Book Chapters, & Popular Press

I have been asked to speak on “women and economics” with specific reference to the Canadian tax system. It is my thesis that the economic vulnerabilities of women and children in this nation are reflected and reinforced in the tax system. Further, it is my view that societal attitudes about who should support, and how we should support, children contribute to a complex synergy within the economic/tax system. This has the potential to produce a new underclass of government dependents who are dependent because, paradoxically, they receive so little support. Finally, I end with a plea for a broader commitment …

Reflections On Executive Compensation And A Modest Proposal For (Further) Reform, Mark J. Loewenstein

Publications

No abstract provided.

Bringing Small Business Development To Urban Neighborhoods, Robert E. Suggs

Faculty Scholarship

This article describes a race-neutral policy proposal designed to increase business formation and success rates for young urban African Americans. The proposal suggests using local governments' taxing authority, in a manner analogous to tax increment financing, to create financial incentives for successful small business owners to employ, and then mentor and train as business owners, young urban entrepreneurs from deteriorating neighborhoods. The amount of financial incentive varies directly with financial success of protégés and requires the transfer of some of the mentor’s social (reputational) capital to the protégé. Business activity has created wealth and economic mobility for other ethnic groups, …

The Paradox Of Corporate Giving: Tax Expenditures, The Nature Of The Corporation, And The Social Construction Of Charity, Nancy J. Knauer

Nancy J. Knauer

Corporate charitable giving is big business. Fundraisers estimate that in 1992, U.S. corporations contributed $6 billion to qualified charitable organizations. Hard-pressed for funds, qualified charities actively seek and compete for corporate contributions. Fundraising literature identifies corporate giving as the last great frontier of philanthropy. Marketing literature touts corporate giving as the latest advertising and public relations technique. Both camps proclaim that corporate giving is good for business and extol the business advantages which flow from transfers to charity. In short, corporate giving means doing best by doing good. Legal scholarship ignores the way corporate giving is described, justified, and expressed …

The Rhetoric Of The Anti-Progressive Income Tax Movement: A Typical Male Reaction, Marjorie E. Kornhauser

Michigan Law Review

This article examines the arguments against progressivity and the supporting philosophic premises behind the mask of rhetoric. It neither treats exhaustively nor demolishes the legitimacy of the arguments or the underlying philosophy. Part I briefly summarizes the major arguments against progressivity. Part II examines the economic argument, its underlying assumptions, and its limitations. Part III examines the neoconservative philosophy which underlies the justification for a flat tax and contrasts it with an alternative feminist vision of people and society, which provides strong justification for progressive taxation.

Part IV concludes that there is a strong case for progressive taxation based not …

Book Review Of Passion: An Essay On Personality , Richard F. Devlin Frsc

Articles, Book Chapters, & Popular Press

Passion is a cogently structured, compel Jingly argued and seductively enthralling masterpiece which, in years to come, will undoubtedly stand out as an inspirational source for many who seek social transformation. Unger's style, in this essay at least, is lucid and inviting. Substantively, Passion demonstrates not only the depth of his penetrating intellect but also his command of an array of' disciplines. Unger's polymathy is all the more impressive when we remember that ours is an era in which idiosyncratic specialization is the norm.