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The Promise Of International Tax Scholarship And Its Implications For Research Design, Theory And Methodology, Diane M. Ring 2010 Boston College Law School

The Promise Of International Tax Scholarship And Its Implications For Research Design, Theory And Methodology, Diane M. Ring

Boston College Law School Faculty Papers

What should international tax scholars be doing? Over the past two decades, international tax has grown both as a practice area and as a field of study. Scholars have begun devoting significant attention to the development, design, and implementation of international tax law. This activity is accompanied by a reflection on the scholarship and its goals, method and content. A review of modern international tax scholarship reveals that as the field has matured, international tax scholars have increasingly turned to other disciplines, especially social sciences, to draw upon their insights, ideas, and research to improve understanding of international tax policy ...


The David R. Tillinghast Lecture: The Rising Tax-Electivity Of U.S. Corporate Residence, Daniel N. Shaviro 2010 NYU School of Law

The David R. Tillinghast Lecture: The Rising Tax-Electivity Of U.S. Corporate Residence, Daniel N. Shaviro

New York University Public Law and Legal Theory Working Papers

In an increasingly integrated global economy, with rising cross-border stock listings and share ownership, U.S. corporate residence for income tax purposes, which relies on one’s place of incorporation, may become increasingly elective for new equity. Existing equity in U.S. companies, however, is effectively trapped here, given the difficulty of expatriating for tax purposes absent a bona fide acquisition by new owners. Both the prospect of rising tax electivity for new equity and the very different situation facing old U.S. equity have important implications for U.S. international tax policy. This paper therefore explores three main questions ...


Encouraging Savings Under The Earned Income Tax Credit: A Nudge In The Right Direction, Vada Waters Lindsey 2010 Marquette University Law School

Encouraging Savings Under The Earned Income Tax Credit: A Nudge In The Right Direction, Vada Waters Lindsey

University of Michigan Journal of Law Reform

During 2007, 3.6 million or 9.7% of people in the United States age 65 or older were below the poverty level. In light of the number of elderly people living below the poverty level, it is important that everyone, including low-income workers, have the opportunity to save for retirement. Low-income workers face many challenges to saving for retirement. The barriers to saving include the lack of access to retirement plans and lack of investment savvy. For example, only 42 % of workers employed in service occupations in the private industry have access to employer retirement plans. The percentage drops ...


Pro & Con: Should Congress Adopt A New Tax Credit For Buying A Home? Yes: No Recovery Is Possible If Homeowners Lose Their Homes, Jessica D. Gabel 2010 Georgia State University College of Law

Pro & Con: Should Congress Adopt A New Tax Credit For Buying A Home? Yes: No Recovery Is Possible If Homeowners Lose Their Homes, Jessica D. Gabel

Faculty Publications By Year

No abstract provided.


The Case For Dividend Deduction, Reuven S. Avi-Yonah, Amir C. Chenchinski 2010 University of Michigan Law School

The Case For Dividend Deduction, Reuven S. Avi-Yonah, Amir C. Chenchinski

Law & Economics Working Papers

There have been various proposals made in the past two decades to integrate the corporate and shareholder tax, including dividend exemption, imputation, and the Comprehensive Business Income Tax (CBIT). In our view, the problem with all of these proposals is that they omit to ask the crucial question of why we should tax business entities in the first place. Taxes, the economists tell us, are always borne by human beings, not by legal entities. Why should legal entities, be they corporations or other forms of business entity, be subject to tax at all? Would it not be easier to just ...


Imposition Of Impact Fees After Volusia County V. Aberdeen: Has Florida Finally Reached Its State And Federal Constitutional Limit?, Shari Cruse 2010 Golden Gate University School of Law

Imposition Of Impact Fees After Volusia County V. Aberdeen: Has Florida Finally Reached Its State And Federal Constitutional Limit?, Shari Cruse

Golden Gate University Law Review

This Note first discusses the difference between the assessment of fees and the imposition of taxes, and provides a brief history of the development, limitations and expansion of impact fees in Florida. Parts III and IV of this Note provide an outline of the facts and procedural history of Volusia County v. Aberdeen, including the initial lawsuit filed by Aberdeen, L.P., and other leading Florida case law on assessment and impact fees. Part V of this Note discusses the Florida Supreme Court's rationale for upholding the lower court's ruling in favor of Aberdeen, L.P., which will ...


Tax Relief In The American Recovery And Reinvestment Act Of 2009, Steven Gassert 2010 American University Washington College of Law

Tax Relief In The American Recovery And Reinvestment Act Of 2009, Steven Gassert

Legislation and Policy Brief

On February 17, 2009, less than thirty days after his inauguration, President Obama signed into law the American Recovery and Reinvestment Act of 2009 (ARRA). This new law was one of many measures from the new administration designed to quickly stimulate the ailing American economy. The $789 billion package was divided between direct government spending, tax reductions and financial relief to states and individuals. The bill contains $285.6 billion in tax reductions, which is about 36.3% of the legislation. In this article, I will analyze some of the tax provisions that were written into ARRA, and attempt to ...


Understand How The Obama Tax Reforms Will Impact Your Organization, Terri Helge 2010 Texas A&M University School of Law

Understand How The Obama Tax Reforms Will Impact Your Organization, Terri Helge

Terri L. Helge

No abstract provided.


Taxing Punitive Damages, Gregg D. Polsky, Dan Markel 2010 University of Georgia School of Law

Taxing Punitive Damages, Gregg D. Polsky, Dan Markel

Scholarly Works

There is a curious anomaly in the law of punitive damages. Jurors assess punitive damages in the amount that they believe will best “punish” the defendant. But, in fact, defendants are not always punished to the degree that the jury intends. Under the Internal Revenue Code, punitive damages paid by business defendants are tax deductible and, as a result, these defendants often pay (in real dollars) far less than the jury believes they deserve to pay.

To solve this problem of under-punishment, many scholars and policymakers, including President Obama, have proposed making punitive damages nondeductible in all cases. In our ...


The Amalgamating Reorganization Provisions: The Asymmetry In Treatment Of Forward And Reverse Triangular Mergers And Other Problems, Tad Ravazzini 2010 Golden Gate University School of Law

The Amalgamating Reorganization Provisions: The Asymmetry In Treatment Of Forward And Reverse Triangular Mergers And Other Problems, Tad Ravazzini

Golden Gate University Law Review

This comment will discuss the amalgamating reorganizations generally (types A through C as well as some D's) and, specifically, triangular reorganizations. This comment will first provide an overview of the general requirements of the amalgamating reorganization provisions. It will then continue to the following topics: (1) a discussion of the Code's triangular reorganization provisions, giving attention to both forward and reverse triangular mergers; (2) an analysis of the asymmetry in treatment of triangular mergers based on whether they take the form of a forward or reverse triangular merger; (3) an exploration of the Congressional desire for tax-parity among ...


Department Of Revenue V. Kurth Ranch: The Expansion Of Double Jeopardy Jurisprudence Into Civil Tax Proceedings, Tad Ravazzini 2010 Golden Gate University School of Law

Department Of Revenue V. Kurth Ranch: The Expansion Of Double Jeopardy Jurisprudence Into Civil Tax Proceedings, Tad Ravazzini

Golden Gate University Law Review

This summary first provides a brief overview of the Fifth Amendment's Double Jeopardy Clause. The overview will be followed by an analysis of the Supreme Court's expansion of double jeopardy application in United States v. Halper. The summary will then briefly analyze Montana's Dangerous Drug Tax Act. Finally, the summary will discuss the majority's reasoning in Kurth Ranch, and examine the three separate dissenting opinions.


Tax Law - In Re Kroy (Europe) Limited: Whether A Corporation May Amortize And Deduct Loan Fees Incurred In Financing A Stock Redemption, Robert G. Lorndale Jr. 2010 Golden Gate University School of Law

Tax Law - In Re Kroy (Europe) Limited: Whether A Corporation May Amortize And Deduct Loan Fees Incurred In Financing A Stock Redemption, Robert G. Lorndale Jr.

Golden Gate University Law Review

In In re Kroy (Europe) Limited,l the Ninth Circuit held that a corporation could amortize and deduct fees which it incurred in borrowing funds used to redeem stock under §162(a) of the Internal Revenue Code. Section 162(a) allows a corporation to deduct ordinary and necessary business expenses. Kroy required the court to decide whether §162(k) of the Internal Revenue Code, an exception to §162(a), applied to these fees and would preclude their deduction. Section 162(k) disallows deduction of any expenses incurred "in connection with" a stock redemption. The Ninth Circuit determined that §162(k ...


Tax Law, James Thurston 2010 Golden Gate University School of Law

Tax Law, James Thurston

Golden Gate University Law Review

No abstract provided.


Recent Developments In The Taxation Of Computer Software, Robert W. McGee 2010 Golden Gate University School of Law

Recent Developments In The Taxation Of Computer Software, Robert W. Mcgee

Golden Gate University Law Review

Computer software has tax consequences both at the state and federal levels. At the state level, software might be subject to sales, use or property taxation if it is considered to be tangible personal property. On the federal level, software may qualify for the investment tax credit or research credit, also depending on tangibility. In the last few years, both state and federal courts and legislatures have rendered decisions and passed laws that have altered the taxability of computer software. This article summarizes those changes and attempts to spot a trend.


Tax Law, Matthew B. Krasner 2010 Golden Gate University School of Law

Tax Law, Matthew B. Krasner

Golden Gate University Law Review

No abstract provided.


Can The Internal Revenue Service Be Held Accountable For Its Administrative Conduct? The I.R.C. Section 7430 Fee Recovery Controversy, Dani Michele Miller 2010 Golden Gate University School of Law

Can The Internal Revenue Service Be Held Accountable For Its Administrative Conduct? The I.R.C. Section 7430 Fee Recovery Controversy, Dani Michele Miller

Golden Gate University Law Review

No abstract provided.


Tax Law, William K. Peterson 2010 Golden Gate University School of Law

Tax Law, William K. Peterson

Golden Gate University Law Review

No abstract provided.


When A Liquidating Corporation Distributes A Partnership Interest: The Problem Of Depreciation/Acrs Recapture, Twila Castellucci 2010 Golden Gate University School of Law

When A Liquidating Corporation Distributes A Partnership Interest: The Problem Of Depreciation/Acrs Recapture, Twila Castellucci

Golden Gate University Law Review

This Note will discuss the tax consequences when a corporation liquidates and distributes its partnership interest to a shareholder. Included in this discussion will be an analysis of whether a corporation can avoid paying taxes on recapture income if it has not received any tax benefit from deductions subject to recapture.


Summaries: Tax Law, Blaise Curet 2010 Golden Gate University School of Law

Summaries: Tax Law, Blaise Curet

Golden Gate University Law Review

No abstract provided.


Tax Law, Stacy Snowman 2010 Golden Gate University School of Law

Tax Law, Stacy Snowman

Golden Gate University Law Review

No abstract provided.


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