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Full-Text Articles in Tax Law
The Cashless Corporate Tax, Herwig J. Schlunk
The Cashless Corporate Tax, Herwig J. Schlunk
Vanderbilt Law School Faculty Publications
Proposals for reforming the federal corporate income tax are neverending and ever-multiplying. They range from those that merely tinker around the edges, such as most recent proposals attacking the various perceived abuses that masquerade under the moniker "corporate tax shelter," to various integration approaches that arguably would gut the enterprise of a corporate income tax altogether. Since everything and the kitchen sink is at least theoretically in play, it seems appropriate to add this modest proposal, which I call the "cashless corporate tax" (CCT). As described below, the CCT is a "tax" that would replace the current corporate income tax-defined …
Bibliography Of Tax Articles In High Prestige Non-Specialized Law Journals: A Comparison Of Australia, Britain, Canada And The United States 1954-2001, Beverly I. Moran
Bibliography Of Tax Articles In High Prestige Non-Specialized Law Journals: A Comparison Of Australia, Britain, Canada And The United States 1954-2001, Beverly I. Moran
Vanderbilt Law School Faculty Publications
The bibliography surveys all tax articles (but not Notes) from 1954 to 2001 in high prestige law journals in the United States, United Kingdom, Australia and Canada. The bibliography compares number of articles produced in each country and also shows what areas of interest dominate in each market. For example, Canadian journal produce more scholarship on Comparative Taxation while Australian journals are more likely to publish in the area of Evasion and Avoidance.