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Full-Text Articles in Taxation-Federal
Phased Mark-To-Market For Billionaire Income Tax Reforms, David Gamage, Darien Shanske
Phased Mark-To-Market For Billionaire Income Tax Reforms, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this installment of Academic Perspectives on SALT, Gamage and Shanske advocate for phased mark-to-market as a mechanism for reforming the taxation of investment gains of billionaires and megamillionaires.
The Games They Will Play: Tax Games, Roadblocks, And Glitches Under The 2017 Tax Legislation, David Gamage, David Kamin
The Games They Will Play: Tax Games, Roadblocks, And Glitches Under The 2017 Tax Legislation, David Gamage, David Kamin
Articles by Maurer Faculty
The 2017 tax legislation brought sweeping changes to the rules for taxing individuals and business, the deductibility of state and local taxes, and the international tax regime. The complex legislation was drafted and passed through a rushed and secretive process intended to limit public comment on one of the most consequential pieces of domestic policy enacted in recent history. This Article is an effort to supply the analysis and deliberation that should have accompanied the bill’s consideration and passage and describes key problem areas in the new legislation. Many of the new changes fundamentally undermine the integrity of the tax …
Why (And How) States Should Tax The Repatriation, David Gamage, Darien Shanske
Why (And How) States Should Tax The Repatriation, David Gamage, Darien Shanske
Articles by Maurer Faculty
This essay analyzed how U.S. state tax laws should treat the repatriation income generated by the 2017 federal tax legislation.
State Responses To Federal Tax Reform: Charitable Tax Credits, David Gamage, Joseph Bankman, Jacob Goldin, Daniel Hemel, Darien Shanske, Kirk J. Stark, Dennis J. Ventry Jr., Manoj Viswanathan
State Responses To Federal Tax Reform: Charitable Tax Credits, David Gamage, Joseph Bankman, Jacob Goldin, Daniel Hemel, Darien Shanske, Kirk J. Stark, Dennis J. Ventry Jr., Manoj Viswanathan
Articles by Maurer Faculty
This paper summarizes the current federal income tax treatment of charitable contributions where the gift entitles the donor to a state tax credit. Such credits are very common and are used by the states to encourage private donations to a wide range of activities, including natural resource preservation through conservation easements, private school tuition scholarship programs, financial aid for college-bound children from low-income households, shelters for victims of domestic violence, and numerous other state-supported programs. Under these programs, taxpayers receive tax credits for donations to governments, government-created funds, and nonprofits.
A central federal income tax question raised by these donations …
Comments On Daniel Shaviro's Tax Reform Implications Of The Risk Of A U.S. Budget Catastrophe, David Gamage
Comments On Daniel Shaviro's Tax Reform Implications Of The Risk Of A U.S. Budget Catastrophe, David Gamage
Articles by Maurer Faculty
This symposium essay reviews and comments on Daniel Shaviro's article "Tax Reform Implications of the Risk of a U.S. Budget Catastrophe."
The Intellectual Foundations Of The Modern American Fiscal State, Ajay K. Mehrotra
The Intellectual Foundations Of The Modern American Fiscal State, Ajay K. Mehrotra
Articles by Maurer Faculty
No abstract provided.
Targets Missed And Targets Hit: Critical Tax Studies And Effective Tax Reform, Steve R. Johnson
Targets Missed And Targets Hit: Critical Tax Studies And Effective Tax Reform, Steve R. Johnson
Articles by Maurer Faculty
No abstract provided.
Reducing Legal Noise: A Comment On Clark, The Morphogenesis Of Subchapter C: An Essay In Statutory Evolution And Reform, William D. Popkin
Reducing Legal Noise: A Comment On Clark, The Morphogenesis Of Subchapter C: An Essay In Statutory Evolution And Reform, William D. Popkin
Articles by Maurer Faculty
No abstract provided.