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5,258 full-text articles. Page 113 of 121.

Taxing Structured Settlements, Gregg D. Polsky, Brant J. Hellwig 2010 University of Georgia School of Law

Taxing Structured Settlements, Gregg D. Polsky, Brant J. Hellwig

Scholarly Works

Congress has granted a tax subsidy to physically injured tort plaintiffs who enter into structured settlements. The subsidy allows these plaintiffs to exempt from the tax the investment yield imbedded within the structured settlement. The apparent purpose of the subsidy is to encourage physically injured plaintiffs to invest, rather than presently consume, their litigation recoveries. While the statutory subsidy by its terms is available only to physically injured tort plaintiffs, a growing structured settlement industry now contends that the same tax benefit of yield exemption is available to plaintiffs’ lawyers and non-physically injured tort plaintiffs under general, common-law tax principles ...


Protección De Datos Personales, Bruno L. Costantini García, Norma E. Pimentel Méndez 2010 ITESM Campus Puebla

Protección De Datos Personales, Bruno L. Costantini García, Norma E. Pimentel Méndez

Bruno L. Costantini García

Introducción a la regulación de la protección de datos personales en México.


Is Lost Tax Revenue Property Under Rico?, Steve R. Johnson 2010 Florida State University College of Law

Is Lost Tax Revenue Property Under Rico?, Steve R. Johnson

Scholarly Publications

The last installment of this column began an examination of the use of the federal civil RICO Act in state and local tax administration controversies. This installment closes the loop by answering questions posed, but not resolved, last time. This column explores whether uncollected tax revenue - or loss of the opportunity to collect tax revenue - constitutes “business or property” under the civil RICO statute. This exploration also takes up the related question whether tax authorities will be able to overcome judicial reluctance to turning RICO into a tax collection statute.

Part I of this column reprises how RICO can come ...


Flp In The Black, Wendy G. Gerzog 2010 University of Baltimore School of Law

Flp In The Black, Wendy G. Gerzog

All Faculty Scholarship

In Estate of Black, because the Tax Court held the Blacks' transfers fell within the bona fide sales exception of section 2036, they were successful at avoiding the application of the provision. Thus, they were able to obtain valuation discounts for their transfers of property (mostly marketable securities) to their son and grandchildren. The court also decided the marital trust funding valuation date issue in the executor's favor and allowed almost half of the claimed administrative expense deductions.


Comparing The Treatment Of Charities Under Vat And Rst, Walter Hellerstein 2010 University of Georgia School of Law

Comparing The Treatment Of Charities Under Vat And Rst, Walter Hellerstein

Presentations and Speeches

Good VAT = Good RST

Desire to assist charities should be addressed outside the RST to avoid revenue losses and administrative complexity and to maintain fiscal neutrality

Assistance should be provided by other means such as direct subsidies


Legislative Process, JONATHAN B. FORMAN 2010 University of Oklahoma

Legislative Process, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


An Irs Duty Of Consistency: The Failure Of Common Law Making And A Proposed Statutory Solution, Steve R. Johnson 2010 Florida State University College of Law

An Irs Duty Of Consistency: The Failure Of Common Law Making And A Proposed Statutory Solution, Steve R. Johnson

Scholarly Publications

The IRS should endeavor to treat similarly-situated taxpayers similarly, but does this aspiration rise to the level of a judicially enforceable duty? If the IRS takes a position on Taxpayer B that is correct under the law but is inconsistent with a position the IRS took on similarly-situated Taxpayer A, should the IRS’s position on Taxpayer B fail simply because of the inconsistency? These questions implicate important themes, such as fairness, the rule of law, separation of powers, administrative exigencies, the role of common law making in a highly positivistic system, and the sustainability of legal regimes.

A constitutional ...


The Price Of Conflict: War, Taxes, And The Politics Of Fiscal Citizenship, Ajay K. Mehrotra 2010 Indiana University Maurer School of Law - Bloomington

The Price Of Conflict: War, Taxes, And The Politics Of Fiscal Citizenship, Ajay K. Mehrotra

Michigan Law Review

This Review proceeds in four parts, paralleling the chronological organization of War and Taxes. It focuses mainly on the book's analysis of the leading modern American wars, from the Civil War through the global conflicts of the twentieth century, up to the recent war on terror. Part I contrasts the tax policies of the Union and Confederacy during the Civil War to show how the Lincoln Administration was able to overcome Yankee resistance to wartime tax hikes to wage a war against a Southern Confederacy that resolutely resisted any type of centralized taxation until, of course, it was too ...


Through The Doughnut Hole: Reimagining The Social Security Contribution And Benefit Base Limit, Patricia E. Dilley 2010 University of Florida Levin College of Law

Through The Doughnut Hole: Reimagining The Social Security Contribution And Benefit Base Limit, Patricia E. Dilley

UF Law Faculty Publications

The Obama campaign proposal to address Social Security's future financing shortfalls by increasing the Social Security tax base limit only for those making more than $250,000 per year raises the broader question of the function of the base limit from a Social Security program perspective. The public supports increasing the wage base above all other possible avenues for solving long term financing issues, but the problems with the Obama "doughnut hole" proposal are substantial from several perspectives. In this article, the author suggests that the function of the base limit be reconsidered, and the benefit accrual function of ...


What Are We - Laborers, Factories, Or Spare Parts? The Tax Treatment Of Transfers Of Human Body Materials, Lisa Milot 2010 University of Georgia School of Law

What Are We - Laborers, Factories, Or Spare Parts? The Tax Treatment Of Transfers Of Human Body Materials, Lisa Milot

Scholarly Works

Transfers of human body materials are ubiquitous. From surrogacy arrangements, to sales of eggs, sperm and plasma to clinics, to black markets for kidneys, to pleas for donations of body materials, these transfers are covered and debated daily in popular and academic discourse. The associated philosophical and legal issues have been explored by a wide range of commentators. The appropriate tax treatment of these transactions, however, is mostly unexamined.

Current law is unclear about what the tax consequences of these transfers are. There are no statutory provisions directly on point, Internal Revenue Service guidance is outdated and conflicting, and the ...


When Is Tax Enforcement Publicized?, Joshua D. Blank, Daniel Z. Levin 2010 NYU School of Law

When Is Tax Enforcement Publicized?, Joshua D. Blank, Daniel Z. Levin

New York University Law and Economics Working Papers

Every spring, the federal government appears to deliver an abundance of announcements that describe criminal convictions and civil injunctions involving taxpayers who have been accused of committing tax fraud. Commentators have occasionally suggested that the government announces a large number of tax enforcement actions in close proximity to a critical date in the tax compliance landscape: April 15, “Tax Day.” Despite their provocative implications, these claims are speculative at best, as they lack any empirical support. This Article fills the empirical void by seeking to answer a straightforward question: when does the government publicize tax enforcement? To conduct our study ...


Government Spending Undercover: Spending Programs Administered By The Irs, Lily L. Batchelder, Eric J. Toder 2010 New York University

Government Spending Undercover: Spending Programs Administered By The Irs, Lily L. Batchelder, Eric J. Toder

New York University Law and Economics Working Papers

When policymakers look to trim fat from the federal government they too often ignore half the problem: the vast and complicated set of spending programs administered by the IRS. These programs are often referred to as tax expenditures, but this paper argues that they should be viewed just like any other type of government spending. In fiscal year 2011 we will spend over $1 trillion on tax expenditures. Despite their big price tag, these programs fly under the radar of media and popular opinion. As a result, they are more likely than direct outlays to be ineffective initiatives or giveaways ...


The Key To Closing The Tax Gap: Understanding, Susan Striz 2010 West Virginia University College of Law

The Key To Closing The Tax Gap: Understanding, Susan Striz

West Virginia Law Review

No abstract provided.


The Case Against Taxing Citizens, Reuven S. Avi-Yonah 2010 University of Michigan Law School

The Case Against Taxing Citizens, Reuven S. Avi-Yonah

Law & Economics Working Papers

The US is the only developed country to tax citizens living permanently overseas on their worldwide income. This rule was created at a time when the income tax applied only to the rich and when some of the rich moved overseas to avoid the draft. We do not have a draft any more, the income tax applies to the middle class, and many more US citizens live permanently overseas for non-tax reasons. In a globalized world, citizenship-based taxation is an anachronism which should be abandoned.


After Kelo, Curbing Opportunistic Tif-Driven Economic Development: Forgoing Ineffectual Blight Tests; Empowering Property Owners And School Districts, George Lefcoe 2010 University of Southern California

After Kelo, Curbing Opportunistic Tif-Driven Economic Development: Forgoing Ineffectual Blight Tests; Empowering Property Owners And School Districts, George Lefcoe

University of Southern California Legal Studies Working Paper Series

When economic development or urban redevelopment is funded by tax increment financing (TIF), local government officials, in their haste to pump up local tax receipts, may become overzealous in displacing some private land users to make way for private developers They are also tempted to hog property tax revenues collected from the project area and use it to repay redevelopment agency debt. These tax proceeds would previously have been divided among cities, counties, school districts and other taxing entities. This paper is about the legal solutions afoot to deal with these controversial aspects of TIF funded economic development—displacement of ...


Narrowing The Tax Gap Through Presumptive Taxation, Kyle D. Logue, Gustavo G. Vettori 2010 University of Michigan Law School

Narrowing The Tax Gap Through Presumptive Taxation, Kyle D. Logue, Gustavo G. Vettori

Law & Economics Working Papers

This Article highlights the primary tax enforcement problem in the United States, that of noncompliant small and medium-sized businesses (“SMBs”), and it explores the possibility of a radical solution: shifting away from the current system, which attempts to tax the actual income of each business, and toward a system that taxes only a rough approximation (or probabilistic estimate) of business income. This sort of presumptive tax approach has been used for years in developing economies, where the problem of SMB noncompliance is even worse than in the U.S. This Article argues that the time has come to at least ...


The Congress Within The Congress: How Tax Expenditures Distort Our Budget And Our Political Processes, Edward D. Kleinbard 2010 USC Law School

The Congress Within The Congress: How Tax Expenditures Distort Our Budget And Our Political Processes, Edward D. Kleinbard

University of Southern California Legal Studies Working Paper Series

Tax expenditures have grown in importance to the point where they are now the dominant instruments for implementing new discretionary spending policies, and operate at a cost in forgone revenues unmatched since the Tax Reform Act of 1986. While it is true that some forms of government intervention are best delivered through the tax system, it cannot be the case that neutral design principles would lead to a situation where the federal government spends twice as much through tax expenditures as it does through explicit discretionary spending programs.

This paper, the Fourteenth Annual Woodworth Memorial Lecture, is a meditation on ...


Civil Rico And State And Local Taxes, Steve R. Johnson 2010 Florida State University College of Law

Civil Rico And State And Local Taxes, Steve R. Johnson

Scholarly Publications

Vast is the garden of state and local taxation, and exotic are some of the blossoms to be found there. This installment of Interpretation Matters will consider one of those curious blooms: use of the civil RICO statute directly or collaterally in state-local tax administration. The U.S. Supreme Court has addressed the state-local tax implications of civil RICO three times in recent years: in the Anza case in 2006, Bridge in 2008, and Hemi, decided on January 25, 2010.

The first section below sketches civil actions under the Racketeer Influenced and Corrupt Organizations Act. The next three sections describe ...


Mitigating The Distributional Impacts Of Climate Change Policy, Tracey M. Roberts 2010 Vanderbilt University

Mitigating The Distributional Impacts Of Climate Change Policy, Tracey M. Roberts

Tracey M Roberts

Under both a cap-and-trade system and a greenhouse gas tax, the government will regulate energy suppliers and distributors, utility companies, and large manufacturers. These parties will bear the statutory incidence of the regulation. However, the financial impacts of regulating greenhouse gas emissions will be borne primarily by consumers. Consumers will bear the economic incidence of the regulation in the form of increased costs of gasoline, electricity, and home heating fuels and in increased consumer prices for all goods manufactured or distributed using fossil fuels. Greenhouse gas regulation will also generate significant revenue. This Article addresses the question of what should ...


Australia’S Homeless Act, James Farrell, Caris Cadd 2010 SelectedWorks

Australia’S Homeless Act, James Farrell, Caris Cadd

James Farrell

The Federal Government’s White Paper on Homelessness, The Road Home: A National Approach to Reducing Homelessness (White Paper) proposed the introduction of new legislation that would ‘underpin the national response to homelessness, setting standards to deliver the best quality services possible’.This article outlines the significance of this recommendation to Australians experiencing homelessness and focuses on why the problem of homelessness should be situated within a human rights framework.


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