Open Access. Powered by Scholars. Published by Universities.®

Tax Law Commons

Open Access. Powered by Scholars. Published by Universities.®

5,380 Full-Text Articles 2,890 Authors 2,507,078 Downloads 140 Institutions

All Articles in Tax Law

Faceted Search

5,380 full-text articles. Page 117 of 124.

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.


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 ...


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.


The Case Against Foreign Tax Credits, Daniel Shaviro 2010 NYU School of Law

The Case Against Foreign Tax Credits, Daniel Shaviro

New York University Public Law and Legal Theory Working Papers

In international tax policy debate, it is usually assumed that, if one chooses not to exempt residents’ foreign source income, the preferred system would offer foreign tax credits. This assumption is mistaken, given the bad incentives created by the credits’ marginal reimbursement rate (MRR) of 100 percent and the unpersuasiveness of common rationales for granting them, such as those based on aversion to “double taxation” or support for capital export neutrality. While taxing foreign source income at the full domestic rate with only deductions for foreign taxes would over-tax outbound investment, at least in principle creditability is dominated by a ...


The Case Against Foreign Tax Credits, Daniel Shaviro 2010 NYU School of Law

The Case Against Foreign Tax Credits, Daniel Shaviro

New York University Law and Economics Working Papers

In international tax policy debate, it is usually assumed that, if one chooses not to exempt residents’ foreign source income, the preferred system would offer foreign tax credits. This assumption is mistaken, given the bad incentives created by the credits’ marginal reimbursement rate (MRR) of 100 percent and the unpersuasiveness of common rationales for granting them, such as those based on aversion to “double taxation” or support for capital export neutrality. While taxing foreign source income at the full domestic rate with only deductions for foreign taxes would over-tax outbound investment, at least in principle creditability is dominated by a ...


Check-The-Box Regs And Gift Tax Discounts, Wendy G. Gerzog 2010 University of Baltimore School of Law

Check-The-Box Regs And Gift Tax Discounts, Wendy G. Gerzog

All Faculty Scholarship

This article discusses the recent Tax Court decision in Pierre and the effect for gift tax purposes of an entity’s classification made under the check-the-box regulations. The court was split on what those regulations mean when they state that an entity is to be disregarded ‘‘for federal tax purposes.’’


Derecho De La Seguridad Social En México, Bruno L. Costantini García 2010 ITESM Campus Puebla

Derecho De La Seguridad Social En México, Bruno L. Costantini García

Bruno L. Costantini García

Breve presentación del Derecho de la Segurida Social en México.

¿Qué es?

¿Cómo funciona?

¿Su aplicación?


Pip Factors: Examine With Low Expectations, Brad Borden 2010 Brooklyn Law School

Pip Factors: Examine With Low Expectations, Brad Borden

Bradley T. Borden

This article takes a critical look at the factors the income tax regulations use to define partners' intererests in a partnership. The article concludes that the factors do little to help determine partners' interests in the partnership.


Court Of Federal Claims Upholds Additional Sui Credit, Danny A. Pannese 2010 Sacred Heart University

Court Of Federal Claims Upholds Additional Sui Credit, Danny A. Pannese

WCOB Faculty Publications

The article discusses the decision in a tax court case that plaintiffs in consolidated tax refund cases were entitled to an additional state unemployment insurance (SUI) credit against their Federal Unemployment Tax Act (FUTA) tax liabilities for years 1991-1996. The dispute in the tax court case of E.P. Talent Services LP was addressed in a year 2004 Court of Federal Claims decision. It was ruled that the SUI credit is capped at over five percent of the taxpayer's total FUTA wage base.


Who Is Making International Tax Policy? International Organizations As Power Players In A High Stakes World, Diane M. Ring 2010 Boston College Law School

Who Is Making International Tax Policy? International Organizations As Power Players In A High Stakes World, Diane M. Ring

Boston College Law School Faculty Papers

Who makes international tax policy in today’s world? Certainly no single body possesses that power - there is no global tax authority, and states are not capable of achieving all of their international tax policy goals on a unilateral basis. The development of international tax policy is an interactive and dynamic process that involves a wide range of players, most of whom can be characterized as international organizations. Their roles, goals, tools and influence vary by organization and by issue, but their net impact on tax policy is undeniable. If we are to better understand how tax policy is formed ...


In Whom We Trust, Temple K. Fogg 2010 Villanova Law School

In Whom We Trust, Temple K. Fogg

T. Keith Fogg

The Internal Revenue Service ("IRS") collects the majority of taxes through business entities that are required to withhold taxes from wages or collect excise taxes at the time of providing services. These business entities hold the taxes they collect in trust for the IRS. The wast majority of business entities pay over the taxes held in trust in a timely and appropriate manner; however, a sizeable amount, in dollar terms, does not get paid. Aside from passing criminal laws at or near the passage of the 1954 code, Congress has done little to create a structure that provides incentives for ...


Collaborative Experience: Cataloging Projects With Cassidy Cataloging, Gordon R. Russell, Paula Tejeda, Joni L. Cassidy 2010 Charleston School of Law

Collaborative Experience: Cataloging Projects With Cassidy Cataloging, Gordon R. Russell, Paula Tejeda, Joni L. Cassidy

Gordon R. Russell

No abstract provided.


Legislation And Other Hot Topics, JONATHAN B. FORMAN 2010 University of Oklahoma

Legislation And Other Hot Topics, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Digital Commons powered by bepress