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Taxing Wealth Seriously, Edward J. McCaffery 2017 University of Southern California;California Institute of Tecnology

Taxing Wealth Seriously, Edward J. Mccaffery

Edward J McCaffery

The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them.  The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to heirs, are simple. The applicable legal doctrines have been in place for nearly a century under the income tax, the primary social tool for addressing matters of economic inequality. The analytic pathways to reform are easy to see ...


Taxing Wealth Seriously, Edward McCaffery 2016 University of Southern California;California Institute of Tecnology

Taxing Wealth Seriously, Edward Mccaffery

Edward J McCaffery

The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them.  The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to heirs, are simple. The applicable legal doctrines have been in place for nearly a century under the income tax, the primary social tool for addressing matters of economic inequality. The analytic pathways to reform are easy to see ...


Employer Shared Responsibility Provisions Under The Affordable Care Act, Xuan Hong 2016 San Jose State University

Employer Shared Responsibility Provisions Under The Affordable Care Act, Xuan Hong

The Contemporary Tax Journal

No abstract provided.


Front Matter (Letter From The Editor, Masthead, Etc.), 2016 San Jose State University

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.


The Foreign Earned Income Exclusion, Shilpa Balnadu 2016 San Jose State University

The Foreign Earned Income Exclusion, Shilpa Balnadu

The Contemporary Tax Journal

No abstract provided.


When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding 2016 San Jose State University

When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016, 2016 San Jose State University

The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016

The Contemporary Tax Journal

No abstract provided.


Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei 2016 San Jose State University

Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei

The Contemporary Tax Journal

No abstract provided.


Summaries For The Fourth Annual Irs/Sjsu Small Business Tax Institute, Padmini Yalamarthi, Fan Wang, Jie Shen, Xuan Hong, Marla Hampton CPA, MBA, Aaron Grey 2016 San Jose State University

Summaries For The Fourth Annual Irs/Sjsu Small Business Tax Institute, Padmini Yalamarthi, Fan Wang, Jie Shen, Xuan Hong, Marla Hampton Cpa, Mba, Aaron Grey

The Contemporary Tax Journal

No abstract provided.


Capital Taxation In An Age Of Inequality, Edward D. Kleinbard 2016 University of Southern California

Capital Taxation In An Age Of Inequality, Edward D. Kleinbard

University of Southern California Legal Studies Working Paper Series

The standard view in the U.S. tax law academy remains that capital income taxation is both a poor idea in theory and completely infeasible in practice. But this ignores the first-order importance of political economy issues in the design of tax instruments. The pervasive presence of gifts and bequests renders moot the claim that the results obtained by Atkinson and Stiglitz (1976) counsel against taxing capital income in practice.

Taxing capital income is responsive to important political economy exigencies confronting the United States, including substantial tax revenue shortfalls relative to realistic government spending targets, increasing income and wealth inequality ...


The Trojan Horse Of Corporate Integration, Edward D. Kleinbard 2016 University of Southern California

The Trojan Horse Of Corporate Integration, Edward D. Kleinbard

University of Southern California Legal Studies Working Paper Series

The U.S. Senate Finance Committee has invested significant resources, including hearings and staff reports, to make the case for an unusual form of corporate dividend integration – a corporate dividends-paid deduction, combined with a universal shareholder dividend withholding tax collected from the firm. This proposal would not reduce the cash tax outlays of U.S. corporations in respect of distributed or retained earnings. It would not reduce the aggregate tax burdens imposed on most shareholders, and in many plausible circumstances would raise those tax costs. It is a poorly targeted response to design weaknesses in the U.S. international corporate ...


Determining An Individual's Federal Income Tax Liability When The Tax Benefit Rule Applies: A Fifty-Year Checkup Brings A New Prescription For Calculating Gross, Adjusted Gross, And Taxable Incomes, Matthew J. Barrett 2016 Notre Dame Law School

Determining An Individual's Federal Income Tax Liability When The Tax Benefit Rule Applies: A Fifty-Year Checkup Brings A New Prescription For Calculating Gross, Adjusted Gross, And Taxable Incomes, Matthew J. Barrett

Matthew J. Barrett

The tax benefit rule should be described to indicate that it applies to credits and exclusions besides deductions, and deduction recoveries should be reported in the same location as was affected initially. The recovery should not affect gross income, for the purpose of tax equity. The recovery should rather affect either taxable income or adjusted gross income. The IRS and the courts should adopt this new description and principles.


The Psychological Autopsy In Judicial Opinions Under Section 2035, Thomas L. Shaffer 2016 Notre Dame Law School

The Psychological Autopsy In Judicial Opinions Under Section 2035, Thomas L. Shaffer

Thomas L. Shaffer

No abstract provided.


Welfare State Crime In Canada: The Politics Of Tax Evasion In The 1980s, Lorne Sossin 2016 Osgoode Hall Law School of York University

Welfare State Crime In Canada: The Politics Of Tax Evasion In The 1980s, Lorne Sossin

Lorne Sossin

This paper considers the phenomenon of tax evasion in the 1980s in Canada as an outgrowth of a crisis in the welfare state. The lack of social protest over the high incidence of tax evasion among the wealthiest stratum of Canadian individuals and corporations is, on this view, linked to the transformation of politicized citizens into depoliticized clients. Tax evasion, along with legal tax avoidance both proliferated in the 1980s which reflects the convergence of a number of events including the increase in use of tax expenditures, the decreasing emphasis on enforcement in tax administration, the rise of neoconservatism and ...


Northwestern, O'Bannon And The Future: Cultivating A New Era For Taxing Qualified Scholarships, Kathryn Kisska-Schulze, Adam Epstein 2016 Central Michigan University

Northwestern, O'Bannon And The Future: Cultivating A New Era For Taxing Qualified Scholarships, Kathryn Kisska-Schulze, Adam Epstein

Adam Epstein

On March 26, 2014, the National Labor Relations Board (NLRB) ruled that Northwestern University’s scholarship football players were employees of the institution and could unionize and bargain collectively. From a federal income tax perspective, the significance of the NLRB decision - at that time - was that it could redefine the principle that select student-athletes are no longer unpaid amateurs receiving qualified scholarships, but instead are employees of their institutions earning scholarship funds in exchange for services rendered as college athletes. Accordingly, a crucial question arising from the NLRB holding was whether the Internal Revenue Service (IRS) could logically continue to ...


All Is Whale That Ends Whale? The Deficiencies In National Protection For Orca Whales In Captivity, Hillary T. Wise 2016 University of Akron

All Is Whale That Ends Whale? The Deficiencies In National Protection For Orca Whales In Captivity, Hillary T. Wise

Akron Law Review

With the severity of our Earth’s climate change crisis, this article endeavors to underline the critical need for environmental reformation. It is no secret that orca whales epitomize miraculous intelligence, gentility, and strength. As overwhelming as this crisis might be, there are very concrete steps that our legal system can take to begin protecting and making a difference for our whales and our Earth. It is my hope that this article can shed some light on what is at stake for these animals, and how we might move forward toward a sustainable, safe future for them.


Getting Back To The "Grassroots" Of Tax Administration: Because "We The People" Long For A Gathering Of American Eagles To Restore Trust In The Internal Revenue Service With A Rebuild Irs Initiative, Frank Wolpe 2016 University of Akron

Getting Back To The "Grassroots" Of Tax Administration: Because "We The People" Long For A Gathering Of American Eagles To Restore Trust In The Internal Revenue Service With A Rebuild Irs Initiative, Frank Wolpe

Akron Law Review

Like America, our Internal Revenue Service is a work in progress. Yet, for best results, it’s better to avoid thinking too much about what it is or is not! Instead, let’s think more about what the IRS ought to be! This Article thusly offers a realistic path forward with new choices for a local presence, which once again makes it taxpayer/customer-centric. For more effective tax administration, it also offers a return to something that inexcusably went missing in 1998: senior-executive “on-site oversight” of field operations.

If today’s Internal Revenue Service can be fairly described as an ...


The Quagmire Of Mortgage Short Sale Transactions Under Current Homeownership Tax Policy In A Time Of Crisis, Tracie R. Porter 2016 University of Akron

The Quagmire Of Mortgage Short Sale Transactions Under Current Homeownership Tax Policy In A Time Of Crisis, Tracie R. Porter

Akron Law Review

The 2007 financial crisis continues to loom over homeowners who own underwater properties. What owning underwater property means for homeowners is that the home’s current market value is less than the mortgage balance, making it impossible to sell or refinance the home without the lender’s approval. The quagmire of financial indebtedness created by current tax laws and policy related to Mortgage Short Sale Transactions, or MSSTs, for homeowners creates an onerous tax liability on taxpayers selling underwater properties. The government and lenders, through various programs implemented to help distressed homeowners with underwater properties, created a belief among homeowners ...


Northwestern, O'Bannon And The Future: Cultivating A New Era For Taxing Qualified Scholarships, Kathryn Kisska-Schulze, Adam Epstein 2016 University of Akron

Northwestern, O'Bannon And The Future: Cultivating A New Era For Taxing Qualified Scholarships, Kathryn Kisska-Schulze, Adam Epstein

Akron Law Review

On March 26, 2014, the National Labor Relations Board (NLRB) ruled that Northwestern University’s scholarship football players were employees of the institution and could unionize and bargain collectively. From a federal income tax perspective, the significance of the NLRB decision—at that time—was that it could redefine the principle that select student-athletes are no longer unpaid amateurs receiving qualified scholarships, but instead are employees of their institutions, earning scholarship funds in exchange for services rendered as college athletes. Accordingly, a crucial question arising from the NLRB holding was whether the Internal Revenue Service could logically continue to treat ...


Treasury Should Exclude Income From Discharge Of Student Loans, John R. Brooks 2016 Georgetown University Law Center

Treasury Should Exclude Income From Discharge Of Student Loans, John R. Brooks

Georgetown Law Faculty Publications and Other Works

There are several ways that a student loan borrower can have a federal student loan discharged. In some cases, that cancellation of student debt creates taxable income, but in others it does not. This Article argues that taxing cancellation of student debt undermines the purposes of loan discharge and income-driven repayment programs like IBR and PAYE. This Article further argues that, if Congress does not act to provide a clear exclusion, Treasury has sufficient statutory and common law authority to exclude that income, and that it should do so.


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