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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 ...


A Critique Of Saudi M&A Laws, Mulhim Hamad Almulhim 2016 Penn State Law

A Critique Of Saudi M&A Laws, Mulhim Hamad Almulhim

SJD Dissertations

This dissertation aims to elucidate Saudi Arabia’s mergers and acquisitions (M&A) laws. The dissertation studies and analyzes current Saudi M&A laws with reference to comparative models from different countries and provides recommendations to improve the transparency and efficiency of Saudi Arabia’s M&A laws. Such improvements may help companies attempting to conduct M&A activity in Saudi Arabia address certain barriers and difficulties, which may in turn help to stimulate the Saudi Arabian economy.

Saudi Arabia is considered one of the world’s foremost emerging markets. Since Saudi Arabia joined the World Trade Organization, its stock ...


For Tax Day, A Simpler And Better Way, David J. Herzig 2016 Valparaiso University

For Tax Day, A Simpler And Better Way, David J. Herzig

David J. Herzig

No abstract provided.


The Internet Tax Freedom Act: Necessary Protection Or Deferral Of The Problem?, Timothy Fallaw 2016 University of Georgia School of Law

The Internet Tax Freedom Act: Necessary Protection Or Deferral Of The Problem?, Timothy Fallaw

Journal of Intellectual Property Law

No abstract provided.


Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke 2016 University of Florida Levin College of Law

Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke

Karen Burke

Reform of the U.S. corporate tax system is again on the agenda. Despite important differences, many current proposals share two common goals: (1) reducing the statutory corporate tax rate to improve U.S. “international competitiveness” and (2) broadening the corporate tax base by reducing or eliminating business expenditures to offset revenue losses. Given the significance of the passthrough sector and the relationship between individual and corporate taxes, however, such reforms need to be considered within a broader context. Part I of this article discusses the growing significance of the passthrough sector, which now accounts for roughly half of net ...


Tax Treaties-Reciprocal Exchange Of Information-Summons Power Contained In Irc Section 7602 May Be Used To Obtain Information From Domestic Sources For Use By Canadian Authorities In Investigating The Canadian Tax Liability Of A Canadian Company, Tim J. Floyd 2016 University of Georgia School of Law

Tax Treaties-Reciprocal Exchange Of Information-Summons Power Contained In Irc Section 7602 May Be Used To Obtain Information From Domestic Sources For Use By Canadian Authorities In Investigating The Canadian Tax Liability Of A Canadian Company, Tim J. Floyd

Georgia Journal of International & Comparative Law

No abstract provided.


The Timing Of Tax Transparency, Joshua D. Blank 2016 NYU School of Law

The Timing Of Tax Transparency, Joshua D. Blank

New York University Law and Economics Working Papers

Fairness in the administration of the tax law is the subject of intense debate in the United States. As recent headlines reveal, the Internal Revenue Service has been accused of failing to enforce the tax law equitably in its review of tax-exempt status applications by political organizations, the international tax structures of multinational corporations, and the estate tax returns of millionaires, among other areas. Many have argued that greater “tax transparency” would better empower the public to hold the IRS accountable and the IRS to defend itself against accusations of malfeasance. Mandatory public disclosure of taxpayers’ tax return information is ...


Simplexity, Joshua D. Blank, Leigh Osofsky 2016 NYU School of Law

Simplexity, Joshua D. Blank, Leigh Osofsky

New York University Law and Economics Working Papers

In recent years, federal government agencies have increasingly attempted to use plain language in written communications with the public. The Plain Writing Act of 2010, for instance, requires agencies to incorporate “clear and simple” explanations of rules and regulations into their official publications. In the tax context, as part of its “customer service” mission, the Internal Revenue Service bears a “duty to explain” the tax law to hundreds of millions of taxpayers who file tax returns each year. Proponents of the plain language movement have heralded this form of communication as leading to simplicity in tax compliance, more equitable access ...


Transfer Pricing Challenges In The Cloud, Orly Mazur 2016 Southern Methodist University Dedman School of Law

Transfer Pricing Challenges In The Cloud, Orly Mazur

Boston College Law Review

Cloud computing has fundamentally changed how companies operate. Companies have quickly adapted by moving their businesses to the cloud, but international tax standards have failed to follow suit. As a result, taxpayers and tax administrations confront significant tax challenges in applying outdated tax principles to this new environment. One particular area that raises perplexing tax issues is the transfer pricing rules. The transfer pricing rules set forth the intercompany price a cloud service provider must charge an affiliate using its cloud services, which ultimately affects the determination of the jurisdiction in which the company’s profits are taxed. This Article ...


Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Afield 2016 Selected Works

Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Afield

W. Edward "Ted" Afield

No abstract provided.


Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Afield 2016 Selected Works

Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Afield

W. Edward "Ted" Afield

No abstract provided.


A Market For Tax Compliance, W. Afield 2016 Ave Maria School of Law

A Market For Tax Compliance, W. Afield

W. Edward "Ted" Afield

This piece seeks to lay the framework for how such a voluntary compliance certification program would work and to discuss the benefits of such a system that are currently not being realized through the IRS’s current regulation of paid preparers. Part II summarizes in brief the current regulatory landscape for paid preparers and illustrates that the current environment falls short in providing a mechanism to allow the government to better direct its enforcement resources and to incentivize a culture of compliance among tax preparers and their clients. Part III describes in general terms how a voluntary compliance certification system ...


Don't Burst The Bubble: An Analysis Of The First-Time Homebuyer Credit And Its Use As An Economic Policy Tool, 45 J. Marshall L. Rev. 23 (2011), Sarah Webber 2016 Selected Works

Don't Burst The Bubble: An Analysis Of The First-Time Homebuyer Credit And Its Use As An Economic Policy Tool, 45 J. Marshall L. Rev. 23 (2011), Sarah Webber

Sarah J Webber

No abstract provided.


Designing A Work-Friendly Tax System, Jonathan Barry Forman 2016 University of Oklahoma

Designing A Work-Friendly Tax System, Jonathan Barry Forman

University of New Hampshire Law Review

[Excerpt] "Taxes tend to influence individual choices between labor and leisure, and high effective marginal tax rates on earned income tend to discourage work. In particular, the empirical evidence shows that high effective marginal tax rates tend to discourage work by low- and moderate-income individuals, especially those that are trying to work their way out of the welfare system. Unfortunately, the current federal tax system often imposes its highest effective marginal tax rates on just those individuals. The purpose of this paper is to suggest some simple ways to reduce those high effective marginal tax rates. One approach would be ...


Tax Simplification: So Necessary And So Elusive, Kenneth H. Ryesky 2016 Solo Practitioner

Tax Simplification: So Necessary And So Elusive, Kenneth H. Ryesky

University of New Hampshire Law Review

[Excerpt] "Cries for tax simplification have long been heard from presidents, legislators, current and former government officials and the public. The judiciary has often expressed its frustrations in comprehending the tax statutes. The Internal Revenue Service (“IRS”) itself has had occasion to hesitate and waver in its interpretation and application of the tax statutes, and indeed, several IRS officials have admitted to retaining professional assistance to prepare their personal income tax returns. Though nearly everyone seems to advocate tax simplification, the goal remains elusive. Tax litigation continues to abound, and sometimes, where words alone do not suffice, judges augment textual ...


Introduction To The Tax Simplification Symposium, Stephen Black 2016 Franklin Pierce Law Center, Concord, NH

Introduction To The Tax Simplification Symposium, Stephen Black

University of New Hampshire Law Review

[Excerpt] "Ours is a voluntary tax system. That is, we rely, in large measure, upon the honesty of the citizens to report and pay the correct amount of tax. However, as another April 15 has come and gone, we realize that this reliance casts an increasingly larger and larger burden upon the citizens, even amidst some of the largest tax cuts in history. Why? In 2000, 71 million Americans paid an estimated $14.7 billion to paid tax preparers.1 The most prevalent reason is that most Americans are afraid to have errors on their return. Despite the fact that ...


Bringing Continuity To Cryptocurrency: Commercial Law As A Guide To The Asset Categorization Of Bitcoin, Evan Hewitt 2016 Seattle University School of Law

Bringing Continuity To Cryptocurrency: Commercial Law As A Guide To The Asset Categorization Of Bitcoin, Evan Hewitt

Seattle University Law Review

This Note will undertake to analyze bitcoin under the Uniform Commercial Code (UCC) and the Internal Revenue Code (IRC)—two important sources of commercial law—to see whether any existing asset categories adequately protect bitcoin’s commercial viability. This Note will demonstrate that although commercial law dictates that bitcoin should—nay must—be regulated as a currency in order to sustain its existence, the very definition of currency seems to preclude that from happening. Therefore, this Note will recommend that we experiment with a new type of asset that receives currency-like treatment, specifically designed for cryptocurrencies, under which bitcoin can ...


Reducing The Rate Of Prison Recidivism In Florida By Providing State Corporate Income Tax Credits To Businesses As An Incentive For Employment Of Ex-Felons, Heidi A. Hillyer 2016 Barry University School of Law

Reducing The Rate Of Prison Recidivism In Florida By Providing State Corporate Income Tax Credits To Businesses As An Incentive For Employment Of Ex-Felons, Heidi A. Hillyer

Barry Law Review

No abstract provided.


The Meaning Of Capital In The Twenty-First Century, Edward J. McCaffery 2016 University of Southern California;California Institute of Tecnology

The Meaning Of Capital In The Twenty-First Century, Edward J. Mccaffery

University of Southern California Legal Studies Working Paper Series

America is on a path towards a level of both wealth and income inequality unparalleled in recorded history. Thomas Piketty’s Capital in the Twenty-First Century summarizes and conveys the work of Piketty and many co-authors, over many decades, looking at the structure of income and wealth inequality across many nations and centuries. This review essay builds on Piketty’s ambitions as well as his data, in order to put forth a better solution: one that accepts and even embraces the facts of unequal ownership of capital, but changes the social meaning of those facts to avoid the social harms ...


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