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How Special Is The Special Timing Rule? Analyzing The Timing Of Fica Taxation In Nonqualified Deferred Compensation Plans, Alan J. Ponce 2018 Georgia State University College of Law

How Special Is The Special Timing Rule? Analyzing The Timing Of Fica Taxation In Nonqualified Deferred Compensation Plans, Alan J. Ponce

Georgia State University Law Review

Many employers offer nonqualified deferred compensation plans as a benefit to select employees, and those plans allow the employees to prepare for retirement in a tax-efficient manner. For employers,designing and administering such plans in compliance with federal law represents a paramount concern in order to achieve the tax advantages such plans entail. However, for these employers, there remains an inherent ambiguity in the tax code regarding how and when employers should withhold Federal Insurance Contribution Act (FICA) taxes—that is, Social Security and Medicare taxes—on deferred compensation in nonqualified retirement plans.

Tax regulations provide two distinct methods for ...


Tax Compliance In A Decentralizing Economy, Manoj Viswanathan 2018 University of California Hastings College of Law

Tax Compliance In A Decentralizing Economy, Manoj Viswanathan

Georgia State University Law Review

Tax compliance in the United States has long relied on information from centralized intermediaries—the financial institutions,employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities,consumers and businesses are not. New technologies, such as sharing economy platforms (companies such as Airbnb, Uber, and Instacart)and the blockchain (the platform on which various cryptocurrencies are based) are providing new, decentralized options for exchanging goods and services.

Without legislative and agency intervention, these technologies pose a critical threat to the reporting system underlying domestic and international tax ...


A Timely Proposal To Eliminate The Student Loan Interest Deduction, Victoria J. Haneman 2018 Selected Works

A Timely Proposal To Eliminate The Student Loan Interest Deduction, Victoria J. Haneman

Victoria J. Haneman

No abstract provided.


Potential Penalties And Ethical Problems In Filing An Amended Return: The Case Of The Repentant Sports/Entertainment Figure's Legal Expenses Deduction, John R. Dorocak 2018 University of Maine School of Law

Potential Penalties And Ethical Problems In Filing An Amended Return: The Case Of The Repentant Sports/Entertainment Figure's Legal Expenses Deduction, John R. Dorocak

Maine Law Review

A prominent sports/entertainment figure walks into your office (all preparers should be so lucky). He is in a repentant mood--not because he escaped conviction for the murder of his former wife and her friend, but because he deducted his legal expenses in defending against the criminal prosecution and the civil wrongful death suit. This Article discusses the obligation of the taxpayer, even one as nefarious as the athlete posited, and the practitioner to file an amended return. As one pair of commentators has stated, “How should the amendment be made, and what are the possible consequences of amending a ...


Source Of Income And Canadian International Taxation, Jinyan Li, J. Scott Wilkie 2018 Osgoode Hall Law School of York University

Source Of Income And Canadian International Taxation, Jinyan Li, J. Scott Wilkie

Jinyan Li

No abstract provided.


Celebrating The Centennial Of The Income War Tax Act, 1917: The Future By The Light Of 100 Candles, Jinyan Li, J. Scott Wilkie 2018 Osgoode Hall Law School of York University

Celebrating The Centennial Of The Income War Tax Act, 1917: The Future By The Light Of 100 Candles, Jinyan Li, J. Scott Wilkie

Jinyan Li

No abstract provided.


Consultation Paper On Tax Planning Using Private Corporations, Jinyan Li 2018 Osgoode Hall Law School of York University

Consultation Paper On Tax Planning Using Private Corporations, Jinyan Li

Jinyan Li

I am a tenured professor at Osgoode Hall Law School of York University, teaching and researching in the area of tax law. I am the lead author of Principles of Canadian Income Tax Law (9th ed.) (Li, Magee and Wilkie, 2017) and International Taxation in Canada (3rd ed.) (Li, Cockfield and Wilkie, 2014). I am also the lead editor of Income Tax at 100 Years (Li, Wilkie and Chapman, 2017). I am a member of Panel of Experts Reviewing Federal Tax Expenditures (the Expert Panel) (http://www.fin.gc.ca/access/tt-it/rfte-edff-eng.asp), but was not involved in drafting ...


The Affordable Care Act And The Chronic Challenge Of Cost Control, Isaac D. Buck 2018 University of St. Thomas, Minnesota

The Affordable Care Act And The Chronic Challenge Of Cost Control, Isaac D. Buck

University of St. Thomas Journal of Law and Public Policy

No abstract provided.


Tax Constitutional Questions In Obamacare Continued: Nfib V. Sebelius In Light Of Citizens United V. Fec, Speiser V. Randall, Windsor V. United States, Lawrence V. Texas, Et Al., John R. Dorocak 2018 University of St. Thomas, Minnesota

Tax Constitutional Questions In Obamacare Continued: Nfib V. Sebelius In Light Of Citizens United V. Fec, Speiser V. Randall, Windsor V. United States, Lawrence V. Texas, Et Al., John R. Dorocak

University of St. Thomas Journal of Law and Public Policy

No abstract provided.


The Saving Construction At 5 Years, Josh Blackman 2018 University of St. Thomas, Minnesota

The Saving Construction At 5 Years, Josh Blackman

University of St. Thomas Journal of Law and Public Policy

No abstract provided.


What's A Government Good For? Fiscal Policy In An Age Of Inequalituy, Edward D. Kleinbard 2018 University of Southern California

What's A Government Good For? Fiscal Policy In An Age Of Inequalituy, Edward D. Kleinbard

University of Southern California Legal Studies Working Paper Series

The debate surrounding the Tax Cuts and Jobs Act demonstrated the intellectual bankruptcy of U.S. fiscal policy debate. The TCJA has serious flaws as a matter of narrow tax policy, but it is more fundamentally flawed when viewed through the proper policy lens, which is overall fiscal policy – the net of government taxing and spending. The TCJA greatly exacerbates already untenable budget deficits. Its tax prescriptions are even more regressive when the spending cuts contemplated by the legislation itself are reflected. And the law’s regressivity is compounded further when plausible financing paths for these large deficits are included ...


Cybersecurity And Tax Information: A Vicious Cycle?, Diane Ring 2018 Boston College Law School

Cybersecurity And Tax Information: A Vicious Cycle?, Diane Ring

Diane M. Ring

A review of Michael Hatfield, Cybersecurity and Tax Reform, 93 Ind. L.J., scheduled to be published in Spring 2018.


Transparency And Disclosure, Diane Ring 2018 Boston College Law School

Transparency And Disclosure, Diane Ring

Diane M. Ring

Without a stable and adequate tax base, countries lose the financial capacity to provide the infrastructure, social services and development opportunities important to their citizens. In response, the G20 and the Organisation for Economic Co-operation and Development (OECD) organized the project on Base Erosion and Profit Shifting (BEPS). Much of the project has been focused on substantive law — the rules and practices that can allow the tax base of a country to be eroded and profits to be shifted out of the country. But the project recognizes that improved substantive tax rules alone are not sufficient to guarantee the tax ...


Why Section 179(B)(3)(A)'S Business Income Limitation Does Not Apply To Partnerships And S Corporations, David Randall Jenkins Ph.D. 2018 San Jose State University

Why Section 179(B)(3)(A)'S Business Income Limitation Does Not Apply To Partnerships And S Corporations, David Randall Jenkins Ph.D.

The Contemporary Tax Journal

No abstract provided.


Analysis Of S.1352 - 115th Congress (2017-2018) Apprenticeship And Jobs Training Act Of 2017, Veena Hemachandran, Katrina Jodrey, George (Peixuan) Liu, Leigh Ann Moore 2018 San Jose State University

Analysis Of S.1352 - 115th Congress (2017-2018) Apprenticeship And Jobs Training Act Of 2017, Veena Hemachandran, Katrina Jodrey, George (Peixuan) Liu, Leigh Ann Moore

The Contemporary Tax Journal

No abstract provided.


Analysis Of H.R.2802 - 115th Congress (2017-2018) First-Time Homebuyer Savings Account Act Of 2017, Shimiao Gong, Xiaotong Stella Li, Ling Wei, Pingrong Xue 2018 San Jose State University

Analysis Of H.R.2802 - 115th Congress (2017-2018) First-Time Homebuyer Savings Account Act Of 2017, Shimiao Gong, Xiaotong Stella Li, Ling Wei, Pingrong Xue

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal's Interview With Mr. Jim Fuller, Ophelia Ding 2018 San Jose State University

The Contemporary Tax Journal's Interview With Mr. Jim Fuller, Ophelia Ding

The Contemporary Tax Journal

No abstract provided.


Who Truly Benefits From The Mortgage Interest Deduction?, Stephen Wildt MBA 2018 San Jose State University

Who Truly Benefits From The Mortgage Interest Deduction?, Stephen Wildt Mba

The Contemporary Tax Journal

No abstract provided.


Analysis Of H.R.2551 - 115th Congress (2017-2018) - Student Loan Debt Relief Act, Soon-Young Apple, Debanjana Banerjee, Nilesh Lad, Anna Li 2018 San Jose State University

Analysis Of H.R.2551 - 115th Congress (2017-2018) - Student Loan Debt Relief Act, Soon-Young Apple, Debanjana Banerjee, Nilesh Lad, Anna Li

The Contemporary Tax Journal

No abstract provided.


Is American Multinational Enterprises’ Honeymoon With The European Union Over?An Analysis Of The European Commission’S Investigations Into American Multinational Enterprises’ Tax Deals With Ireland, Luxembourg And The Netherlands, LUYANG LIU 2018 Loyola Law School, Los Angeles

Is American Multinational Enterprises’ Honeymoon With The European Union Over?An Analysis Of The European Commission’S Investigations Into American Multinational Enterprises’ Tax Deals With Ireland, Luxembourg And The Netherlands, Luyang Liu

Loyola of Los Angeles International and Comparative Law Review

No abstract provided.


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