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Full-Text Articles in Taxation-Federal
The Case For Taxing (All Of) Labor Income, Consumption, Capital Income, And Wealth, David Gamage
The Case For Taxing (All Of) Labor Income, Consumption, Capital Income, And Wealth, David Gamage
Articles by Maurer Faculty
Perhaps the most fundamental questions in tax legal scholarship concern debates about what should be the ideal tax base or tax bases. In particular, scholars have vigorously disagreed about (1) whether the United States should follow other developed countries in supplementing its income tax with a value-added consumption tax, and (2) whether governments should seek to tax capital income and wealth or should instead seek to redesign or replace income taxes with progressive consumption taxes.
The prior economics-oriented theoretical literature on these questions has largely focused on analyzing labor supply and savings behaviors. Yet the existing empirical literature does not …
Reducing Information Gaps To Reduce The Tax Gap: When Is Information Reporting Warranted?, Leandra Lederman
Reducing Information Gaps To Reduce The Tax Gap: When Is Information Reporting Warranted?, Leandra Lederman
Articles by Maurer Faculty
A core problem for enforcement of tax laws is asymmetric information. The taxpayer knows the facts regarding the relevant transactions it engages in during the year-or at least has ready access to that information. The government is forced to play catch-up, obtaining that information either from the taxpayer or from third parties. Information reporting is routinely used to address this information gap. The government obtains information about the taxpayer's tax situation from a third party and-equally important-the taxpayer knows that the government has received that information. This fosters taxpayer honesty. Information reporting is not a panacea, however. It imposes costs …
The Taxpayer's Duty Of Consistency, Steve R. Johnson
The Taxpayer's Duty Of Consistency, Steve R. Johnson
Articles by Maurer Faculty
No abstract provided.
The Deep Structure Of Capital Gains, William D. Popkin
The Deep Structure Of Capital Gains, William D. Popkin
Articles by Maurer Faculty
The capital gains preference has been viewed as a means by which taxpayers are spared being taxed fully in a single year for income earned over a number of previous years. This Article argues that the tax preference for capital gains was intended to provide economic incentives by encouraging transferability, risk, and investment, not to achieve equity by a crude form of income averaging. This Article critically evaluates judicial doctrine in light of these economic policies and concludes that courts have not effectively bridged the gap between policy and the statutory language and structure. The author explains how the tax …
Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown
Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
The Treatment For Federal Income Tax Purposes Of Errors In The Deduction Of Other Taxes, Robert C. Brown
The Treatment For Federal Income Tax Purposes Of Errors In The Deduction Of Other Taxes, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Constitutional Limitations On Progressive Taxation Of Gross Income, Robert C. Brown
Constitutional Limitations On Progressive Taxation Of Gross Income, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
The Time For Taking Deductions For Losses And Bad Debts For Income Tax Purposes, Robert C. Brown
The Time For Taking Deductions For Losses And Bad Debts For Income Tax Purposes, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
The Nature Of Income Tax, Robert C. Brown
The Nature Of Income Tax, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Reduction Of Tax Exemptions By Reason Of Receipt Of Tax-Exempt Income, Robert C. Brown
Reduction Of Tax Exemptions By Reason Of Receipt Of Tax-Exempt Income, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.