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Articles 1 - 30 of 289
Full-Text Articles in Tax Law
The Normative Underpinnings Of Taxation, Sagit Leviner Dr.
The Normative Underpinnings Of Taxation, Sagit Leviner Dr.
Sagit Leviner Dr.
Questions about the appropriate rules and mechanisms of taxation are, first and foremost, questions concerning the nature of society. What can be taxed, what cannot, for what purpose, when, and how, are all matters that go to the heart of society and, in particular, concern society’s underlying beliefs and values vis-à-vis the meaning and attainment of justice. This Article explores the role of normative values and theory in tax policymaking. It suggests that a candid elaboration of normative perspectives, and how they shed light on taxation, could lead to a better understanding of society as well as a better tax …
Nullifying The Debt Ceiling Threat Once And For All: Why The President Should Embrace The Least Unconstitutional Option, Neil H. Buchanan, Michael C. Dorf
Nullifying The Debt Ceiling Threat Once And For All: Why The President Should Embrace The Least Unconstitutional Option, Neil H. Buchanan, Michael C. Dorf
Cornell Law Faculty Publications
In August 2011, Congress and the President narrowly averted economic and political catastrophe, agreeing at the last possible moment to authorize a series of increases in the national debt ceiling. This respite, unfortunately, was merely temporary. The amounts of the increases in the debt ceiling that Congress authorized in 2011 were only sufficient to accommodate the additional borrowing that would be necessary through the end of 2012. In an economy that continued to show chronic weakness -- weakness that continues to this day -- the federal government would predictably continue to collect lower-than-normal tax revenues and to make higher-than-normal expenditures, …
Vat Triangulation With A Us Middleman Vstr, C-587/10, Richard Thompson Ainsworth
Vat Triangulation With A Us Middleman Vstr, C-587/10, Richard Thompson Ainsworth
Faculty Scholarship
It is not every day that an American firm finds itself in the middle of an EU VAT controversy that significantly develops the law. However, the September 27, 2012 decision of the European Court of Justice (ECJ) does just that. The case is Vogtländische Straβen-,Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v. Finanzamt Plauen.
In November 1998 Atlantic International Trading Company (AIT), an American company established in New York, NY, purchased two stone-crushers from VSTR, a firm established in Germany. AIT quickly re-sold the stone-crushers to an end user established in Finland. The VSTR/AIT contract was “ex works,” that is AIT …
State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown
State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown
Dr Robert Brown
No abstract provided.
Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown
Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown
Dr Robert Brown
No abstract provided.
Federal Tax Procedure, Robert C. Brown
Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown
Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown
Dr Robert Brown
No abstract provided.
Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown
Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown
Dr Robert Brown
No abstract provided.
The Theory And Practice Of Modern Taxation, By William R. Green, Robert Brown
The Theory And Practice Of Modern Taxation, By William R. Green, Robert Brown
Dr Robert Brown
No abstract provided.
The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown
The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown
Dr Robert Brown
No abstract provided.
Domicile Versus Situs As The Basis Of Tax Jurisdiction, Robert Brown
Domicile Versus Situs As The Basis Of Tax Jurisdiction, Robert Brown
Dr Robert Brown
Address by Robert C. Brown, Professor of Law at Indiana University School of Law, delivered at the National Tax Conference, Indianapolis, Indiana, October, 1936.
State Property Taxes And The Federal Supreme Court, Robert C. Brown
State Property Taxes And The Federal Supreme Court, Robert C. Brown
Dr Robert Brown
No abstract provided.
When Is A Tax Not A Tax?, Robert C. Brown
New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown
New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown
Dr Robert Brown
No abstract provided.
Court Procedure In Federal Tax Cases, Robert Brown
Court Procedure In Federal Tax Cases, Robert Brown
Dr Robert Brown
No abstract provided.
Vat Fraud & Triangulation, Richard Thompson Ainsworth
Vat Fraud & Triangulation, Richard Thompson Ainsworth
Faculty Scholarship
Missing trader intra-community (MTIC) fraud has received a lot of domestic enforcement attention. True cross border enforcement (joint or coordinated multi-Member State audit) has been limited. There are signs that this is changing as the Member States become more aggressive in their search for revenue.
Along with this shift in enforcement focus, triangulation analysis has moved from being an interesting aspect of the MTIC fraud structure to the central element in a larger understanding of how a fraudster thinks and how he carries out his fraud. We are coming to understand that triangulations are not only the mechanism of how …
Panelist, A Policy Framework For Knowledge-Based Capital, Hugh Ault
Panelist, A Policy Framework For Knowledge-Based Capital, Hugh Ault
Hugh J. Ault
No abstract provided.
Neither Rules Nor Standards, Steven A. Dean
Taxing And Tuition: A Legislative Solution To Growing Endowments And The Rising Costs Of A College Degree, Matt Willie
Taxing And Tuition: A Legislative Solution To Growing Endowments And The Rising Costs Of A College Degree, Matt Willie
BYU Law Review
No abstract provided.
Är Det Möjligt Att Utforma Eu-Förenliga Skatteflyktsregler? En Analys Med Särskilt Fokus På Eu-Domstolens Proportionalitetsbedömning, Maria Hilling
Är Det Möjligt Att Utforma Eu-Förenliga Skatteflyktsregler? En Analys Med Särskilt Fokus På Eu-Domstolens Proportionalitetsbedömning, Maria Hilling
Maria Hilling
No abstract provided.
The Like-Kind Exchange Equity Conundrum, Bradley T. Borden
The Like-Kind Exchange Equity Conundrum, Bradley T. Borden
Florida Law Review
The tax-free treatment oflike-kind exchanges presents one of tax law’s most compelling equity conundrums. Tax law generally does not tax property holders on the property’s appreciation but does tax gain or loss recognized by property sellers and exchangers of non-like-kind property. In the basic Aristotelian system, equity requires that likes be treated alike, but the system does not provide criteria to determine what is alike. Depending upon the criteria, exchangers of like-kind property can be similar either to holders or to sellers and exchangers of non-like-kind property. The equity conundrum asks whether tax law should treat exchangers of like-kind property …
School Of Risk Control Excellence: Responsibilities In Tax Practice And Malpractice Risks, Diane S. Wainwright
School Of Risk Control Excellence: Responsibilities In Tax Practice And Malpractice Risks, Diane S. Wainwright
William & Mary Annual Tax Conference
No abstract provided.
Tax Glasnost' For Millionaires: Peeking Behind The Veil Of Ignorance Along The Publicity-Privacy Continuum, Marc Linder
Tax Glasnost' For Millionaires: Peeking Behind The Veil Of Ignorance Along The Publicity-Privacy Continuum, Marc Linder
Marc Linder
No abstract provided.
Eisenhower-Era Marxist-Confiscatory Taxation: Requiem For The Rhetoric Of Rate Reduction For The Rich, Marc Linder
Eisenhower-Era Marxist-Confiscatory Taxation: Requiem For The Rhetoric Of Rate Reduction For The Rich, Marc Linder
Marc Linder
No abstract provided.
Partnership Tax Planning Without Falling Into The Canal (Slides), Andrea M. Whiteway
Partnership Tax Planning Without Falling Into The Canal (Slides), Andrea M. Whiteway
William & Mary Annual Tax Conference
No abstract provided.
Introduction To M&A Tax: Due Diligence Traps In S Corp Acquisitions (Slides), Robert G. Mcelroy, William M. Richardson
Introduction To M&A Tax: Due Diligence Traps In S Corp Acquisitions (Slides), Robert G. Mcelroy, William M. Richardson
William & Mary Annual Tax Conference
No abstract provided.
Partnership Tax Planning Without Falling Into The Canal (Outline), Andrea M. Whiteway
Partnership Tax Planning Without Falling Into The Canal (Outline), Andrea M. Whiteway
William & Mary Annual Tax Conference
No abstract provided.
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
Pepperdine Law Review
No abstract provided.
How Long Can This Go On? The Controversy Over The Application Of The Statute Of Limitations To S Corporations And Their Shareholders, J. Marcus Sommers
How Long Can This Go On? The Controversy Over The Application Of The Statute Of Limitations To S Corporations And Their Shareholders, J. Marcus Sommers
Pepperdine Law Review
No abstract provided.
Beneficial Ownership And The Remic Classification Rules, Bradley T. Borden, David J. Reiss
Beneficial Ownership And The Remic Classification Rules, Bradley T. Borden, David J. Reiss
Bradley T. Borden
REMICs are securitized pools of mortgages that qualify for special flow-through taxation. To qualify for flow-through tax treatment, the pool must satisfy several requirements. An intended REMIC that fails to satisfy those requirements will likely be taxed as a corporation and payments made to holders of interests in a failed REMIC will likely be nondeductible dividend payments, subjecting the REMIC to significant tax and penalties. Such tax and penalties will cause beneficial interests in the pool to lose value and frustrate investors who relied upon REMIC classification as an incentive to purchase interests. Thus, tax classification is critical to REMICs …