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Tax Law Commons

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Articles 1 - 8 of 8

Full-Text Articles in Tax Law

Kaestner Fails: The Way Forward, Mitchell M. Gans Jul 2020

Kaestner Fails: The Way Forward, Mitchell M. Gans

William & Mary Business Law Review

This past term, the Supreme Court applied the Due Process Clause to prevent the states from closing down a tax strategy that employs out-of-state trusts. Many had hoped that the case would serve as a vehicle for the Court to overrule taxpayer-friendly precedents that make the strategy possible. But it failed. The question that emerges is whether the decision leaves the states with a path to address the strategy and thereby prevent it from being used to exacerbate issues of inequality. After examining the decision, this Article considers the options available to the states and then suggests a way forward.


A Progressive Federal Tax Credit For State Tax Payments, Eric Kades Jun 2017

A Progressive Federal Tax Credit For State Tax Payments, Eric Kades

Popular Media

No abstract provided.


Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades Dec 2016

Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades

Faculty Publications

No abstract provided.


Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno Nov 2016

Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno

William & Mary Annual Tax Conference

No abstract provided.


Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno Nov 2016

Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe Nov 2015

Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe

William & Mary Annual Tax Conference

No abstract provided.


Advising Venture & Early-Stage Clients: Current Ear-To-The-Ground Assessment, Gary D. Leclair Nov 2014

Advising Venture & Early-Stage Clients: Current Ear-To-The-Ground Assessment, Gary D. Leclair

William & Mary Annual Tax Conference

No abstract provided.


Recent Tax Developments In Virginia: 2013-2014, Craig D. Bell, William L.S Rowe Nov 2014

Recent Tax Developments In Virginia: 2013-2014, Craig D. Bell, William L.S Rowe

William & Mary Annual Tax Conference

No abstract provided.