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Full-Text Articles in Tax Law
Through The Lens Of Innovation, Mirit Eyal-Cohen
Through The Lens Of Innovation, Mirit Eyal-Cohen
Mirit Eyal-Cohen
The legal system constantly follows the footsteps of innovation and attempts to discourage its migration overseas. Yet, present legal rules that inform and explain entrepreneurial circumstances lack a core understanding of the concept of innovation. By its nature, law imposes order. It provides rules, remedies, and classifications that direct behavior in a consistent manner. Innovation turns on the contrary. It entails making creative judgments about the unknown. It involves adapting to disarray. It thrives on deviations as opposed to traditional causation. This Article argues that these differences matter. It demonstrates that current laws lock entrepreneurs into inefficient legal routes. Using …
Lessons In Fiscal Activism, Mirit Eyal-Cohen
Lessons In Fiscal Activism, Mirit Eyal-Cohen
Mirit Eyal-Cohen
This article highlights an anomaly. It shows that two tax rules aimed to achieve a similar goal were introduced at the same time. Both meant to be temporary and bring economic stimuli but received a dramatically different treatment. The economically inferior rule survived while its superior counterpart did not. The article reviews the reasons for this paradox. It shows that the causes are both political and an agency problem. The article not only enriches an important and ongoing debate that has received much attention in recent years, but also provides important lessons to policymakers.
The Family Llc: A New Approach To Insuring Dynastic Wealth, Evan M. Purcell
The Family Llc: A New Approach To Insuring Dynastic Wealth, Evan M. Purcell
Evan M Purcell
No abstract provided.
Internal Revenue Service Acknowledges Involvement In Jenkins Related Judicial Martial Law Activities, David Randall Jenkins
Internal Revenue Service Acknowledges Involvement In Jenkins Related Judicial Martial Law Activities, David Randall Jenkins
David Randall Jenkins
Jenkins applied to the Internal Revenue Service as the responsible party for his firm, Algorithm LLC, to become an IRS authorized e-‐‑file provider. Prior to its e-‐‑file provider application response, the agency had approved Algorithm LLC (RDAWB) as a continuing education provider based on Jenkins’ academic credentials. On May 22, 2015, however, the Internal Revenue Service responded to the Algorithm LLC e-‐‑file provider application by rejecting it. The basis for the rejection was the Federal Bureau of Investigation report on Jenkins’ criminal background.On June 3, 2015, Jenkins filed a timely appeal of the IRS May 22, 2015 rejection of the …