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5,455 full-text articles. Page 116 of 126.

Tax Law, Laurie Ann Hedrich 2010 Golden Gate University School of Law

Tax Law, Laurie Ann Hedrich

Golden Gate University Law Review

No abstract provided.


Thoroughbred Horse Racing And Breeding As A Tax Sheltered Investment: Recent Tax Law Developments, Joel B. Turner 2010 Golden Gate University School of Law

Thoroughbred Horse Racing And Breeding As A Tax Sheltered Investment: Recent Tax Law Developments, Joel B. Turner

Golden Gate University Law Review

This comment will first discuss principal tax shelter methods in general terms and then address the effects of recent tax legislation on tax-sheltered investments. Finally, the application of the current rules to hypothetical thoroughbred tax-sheltered investments will be undertaken to illustrate some of the options available to investors.


Taxation, Jeff Kirk 2010 Golden Gate University School of Law

Taxation, Jeff Kirk

Golden Gate University Law Review

No abstract provided.


Inequity & Economics: Federal Income, Gift And Estate Tax Treatment Of De Facto Families, Michael Zaidel 2010 Golden Gate University School of Law

Inequity & Economics: Federal Income, Gift And Estate Tax Treatment Of De Facto Families, Michael Zaidel

Golden Gate University Law Review

Disparate tax treatment of married couples in common law vis-a-vis community property states led to remedial congressional action a generation ago. The current inequity lies between married and unmarried couples. Correcting that imbalance will again require congressional action. Nevertheless, this Comment argues that precedent exists for judicial remedy of some of the inequitable tax burdens of the unmarried couple. Tax planning is beyond the scope of this Comment, but suggestions will be offered. Property rights and contract formation are treated only to the extent of their tax ramifications.


Nonrecourse Financing And Tax Shelter Abuse: The Crane Doctrine Before And After The At Risk Provisions, Michael Gurwitz 2010 Golden Gate University School of Law

Nonrecourse Financing And Tax Shelter Abuse: The Crane Doctrine Before And After The At Risk Provisions, Michael Gurwitz

Golden Gate University Law Review

This Comment will examine the history of nonrecourse financing and tax shelters from the fabled Crane holding to the new reality of the ARP. This will be done by dividing the Comment into four parts. Part I will discuss the period preceding the passage of the Tax Reform Act of 1976, focusing on the Crane doctrine and subsequent attempts by the Internal Revenue Service (IRS) to define and limit the use of nonrecourse debt. Part II will highlight the factors that contributed to the growing abuse of tax shelters. Part III, in general terms, will examine the statutory scheme of ...


Taxation, Robert C. Gabrielski, Robert Michael Fanucci 2010 Golden Gate University School of Law

Taxation, Robert C. Gabrielski, Robert Michael Fanucci

Golden Gate University Law Review

No abstract provided.


Exploiting The Salience Bias In Designing Taxes, Deborah Schenk 2010 NYU School of Law

Exploiting The Salience Bias In Designing Taxes, Deborah Schenk

New York University Public Law and Legal Theory Working Papers

In making decisions, individuals rely on certain heuristics or cognitive biases. One of these is salience, which generally refers to visibility or prominence. Individuals are likely to focus on items or information that are prominent or salient and ignore those that are less visible. This paper develops an argument for exploiting this cognitive bias in designing or changing taxes. Most commentary assumes that the intentional use of low-salience taxes by the government is undesirable and that increased salience is always required; to do otherwise is to take advantage of the cognitive bias that causes individuals to ignore taxes that are ...


The Power Of Warm Glow, Usha Rodrigues 2010 University of Georgia School of Law

The Power Of Warm Glow, Usha Rodrigues

Scholarly Works

Professor Brian Galle’s Keep Charity Charitable is a thoughtful contribution to the ongoing conversation about the proper tax treatment of charitable organizations. I largely agree with Galle’s arguments, but I would like to offer two criticisms of his positions: first, Galle overstates the problem posed by for-profit firms offering charitable services; and second, he understates the power of “warm glow” in the nonprofit organization.


Obesity And Unhealthy Consumption: The Public-Policy Case For Placing A Federal Sin Tax On Sugary Beverages, Jonathan Cummings 2010 Seattle University School of Law

Obesity And Unhealthy Consumption: The Public-Policy Case For Placing A Federal Sin Tax On Sugary Beverages, Jonathan Cummings

Seattle University Law Review

A growing body of research has established an empirical link between consumption of sugary beverages and numerous health problems. Yet, while few people disagree that reduced consumption of sugary beverages is a desirable goal for American society, many people disagree about how to reduce it. This Comment argues that a proposed sin tax on sugary beverages is sound policy, and Congress should implement the tax in order to combat and address the obesity epidemic because (1) consumers are subject to cognitive and informational defects that affect consumers’ abilities to make the best welfare-generating decisions, and (2) sugary-beverage consumption causes healthcare-related ...


The Judicial Instinct To Harmonize Statutes, Steve R. Johnson 2010 Florida State University College of Law

The Judicial Instinct To Harmonize Statutes, Steve R. Johnson

Scholarly Publications

Judges like to reach results that harmonize statutory meanings, both meanings within given statutes and meanings among statutes. That inclination applies as fully in tax cases as in nontax cases, and in state and local tax cases as well as in federal tax cases. Effective advocates in state-local tax controversies recognize that judicial tropism and use it, whenever possible, in their clients’ interests.

Part I discusses the harmonization instinct generally. Part II illustrates application of the harmonization approach in state and local cases. Part III notes some limitations on and unsettled questions regarding the harmonization.


Using Refundable Tax Credits To Help Low-Income Taxpayers, JONATHAN B. FORMAN 2010 University of Oklahoma

Using Refundable Tax Credits To Help Low-Income Taxpayers, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Taxation, Carol M. Kingsley, Helen Rowland Martin 2010 Golden Gate University School of Law

Taxation, Carol M. Kingsley, Helen Rowland Martin

Golden Gate University Law Review

No abstract provided.


Subsidizing The Press, David M. Schizer 2010 Columbia University School of Law

Subsidizing The Press, David M. Schizer

Columbia Public Law & Legal Theory Working Papers

Information is the lifeblood of a free society, and the professional press is a crucial source of information. For many years, the positive externalities from investigative and beat reporting were cross-subsidized by robust advertising and subscription revenue. Yet the professional press is experiencing a severe economic crisis, and news organizations across the nation are on the brink of insolvency. When an activity that generates positive externalities is undersupplied, the textbook policy response is a government subsidy. Yet if the press becomes financially dependent on the government, would they be deterred from monitoring and criticizing the government? If so, the subsidy ...


Taxation As Regulation: Carbon Tax, Health Care Tax, Bank Tax And Other Regulatory Taxes, Reuven S. Avi-Yonah 2010 University of Michigan Law School

Taxation As Regulation: Carbon Tax, Health Care Tax, Bank Tax And Other Regulatory Taxes, Reuven S. Avi-Yonah

Law & Economics Working Papers

This paper addresses three questions: 1. Is regulation a legitimate goal for taxation? 2. Which tax is best suited for regulation? 3. Would it be better to allocate just one goal per tax among the major taxes (individual and corporate income tax and VAT)? It then analyzes the proposed bank tax and the enacted health care tax as regulatory taxes, and concludes that the first is desirable (as is a carbon tax) but the second is not.


Intermountain And The Growing Importance Of Administrative Law In Tax Law, Steve R. Johnson 2010 Florida State University College of Law

Intermountain And The Growing Importance Of Administrative Law In Tax Law, Steve R. Johnson

Scholarly Publications

On September 29, 2009, Treasury issued regulations retroactively extending the six-year limitations period for income tax deficiencies resulting from basis overstatements. In its May 6 Intermountain decision, the Tax Court unanimously invalidated those regulations, but on divided rationales. The government has appealed.

lntermountain is a must-read for tax academics and practitioners. It is among the richest decisions on the procedural and substantive validity of tax regulations. Moreover, the opinions in the case, subsequent cases on the issue, .and commentary on these opinions and cases present genuine opportunity for improvement of the law.

This report has five sections. Section I sketches ...


Taxation, Marianne K. Tomecek 2010 Golden Gate University School of Law

Taxation, Marianne K. Tomecek

Golden Gate University Law Review

No abstract provided.


Taxation, Martin T. Murray 2010 Golden Gate University School of Law

Taxation, Martin T. Murray

Golden Gate University Law Review

No abstract provided.


Medical Expense Deductions Under Section 213 Of The Internal Revenue Code Of 1954: The Definition Of "Medical Care", Dale A. Affonso 2010 Golden Gate University School of Law

Medical Expense Deductions Under Section 213 Of The Internal Revenue Code Of 1954: The Definition Of "Medical Care", Dale A. Affonso

Golden Gate University Law Review

No abstract provided.


Taxation, George Mac Vogelei 2010 Golden Gate University School of Law

Taxation, George Mac Vogelei

Golden Gate University Law Review

No abstract provided.


A Burden-Neutral Shift From Foreign Tax Creditability To Deductibility?, Kimberly A. Clausing, Daniel N. Shaviro 2010 Reed College - Department of Economics

A Burden-Neutral Shift From Foreign Tax Creditability To Deductibility?, Kimberly A. Clausing, Daniel N. Shaviro

New York University Law and Economics Working Papers

Observers of international tax rules have long conflated two distinct effects of the foreign tax credit on multinational firms: the effect on the incentive to invest abroad and the effect on foreign tax sensitivity. With national welfare as the policy objective, we discuss how a burden neutral shift from foreign tax credits to deductibility could be designed to improve distortions associated with insensitivity to foreign taxation without raising aggregate burdens on outward foreign investment. We also provide new evidence suggesting that the tax sensitivity of outward foreign direct investment is indeed reduced for OECD countries using foreign tax credits, in ...


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