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Full-Text Articles in Taxation-Federal

Tax Expenditure Budgets: A Critical View, Jeffrey S. Lehman, Douglas A. Kahn Mar 1992

Tax Expenditure Budgets: A Critical View, Jeffrey S. Lehman, Douglas A. Kahn

Cornell Law Faculty Publications

No abstract provided.


Does Treasury Have Authority To Index Basis For Inflation?, Lawrence A. Zelenak Jan 1992

Does Treasury Have Authority To Index Basis For Inflation?, Lawrence A. Zelenak

Faculty Scholarship

In this article he examines the claim, which has been publicized in recent months, that the Treasury Department could unilaterally index the capital gains tax for inflation by a new regulation interpreting code section 1012. He concludes, in light of more than seven decades of administrative, judicial and legislative history, that such unilateral action would be invalid.


Is An Employment-Discrimination Award Taxable?, L. Scott Stafford Jan 1992

Is An Employment-Discrimination Award Taxable?, L. Scott Stafford

Faculty Scholarship

No abstract provided.


Income Tax Rhetoric (Or Why Do We Want Tax Reform?), Beverly I. Moran Jan 1992

Income Tax Rhetoric (Or Why Do We Want Tax Reform?), Beverly I. Moran

Vanderbilt Law School Faculty Publications

The 1992 presidential election is over but the United States economy still faces hard times. Each man who hoped to lead us promised to revive our sick economy, and each cure promised included a strong dose of tax reform. At no time during the campaign or the transition did anyone seem to ask: Can tax reform actually increase employment, lower the deficit, nwerse our trade imbalance, or provide any other boost out of the recession? Why do Americans accept the notion that economic recovery requires tax reform? We did not always think this way. Why does it seem so natural …


Commentary: The Tax Legislative Process -- A Critical Need, William D. Popkin Jan 1992

Commentary: The Tax Legislative Process -- A Critical Need, William D. Popkin

Articles by Maurer Faculty

No abstract provided.


Taxation, Negative Amortization And Affordable Mortgages, Michael S. Knoll Jan 1992

Taxation, Negative Amortization And Affordable Mortgages, Michael S. Knoll

All Faculty Scholarship

No abstract provided.


A General Approach To The Taxation Of Financial Instruments, Reed Shuldiner Jan 1992

A General Approach To The Taxation Of Financial Instruments, Reed Shuldiner

All Faculty Scholarship

No abstract provided.