Human Capital And Transfer Taxation, 2010 Saint Louis University School of Law
Human Capital And Transfer Taxation, Kerry A. Ryan
All Faculty Scholarship
This article addresses the question of whether education and healthcare transfers should be included in the federal gift tax base. It initially frames the issue in two ways: (1) through the lens of a proposal by the American Law Institute to exempt all “transfers for consumption” from gift taxation, and (2) within the context of a debate among economists about whether such expenditures should be included in the definition of “intergenerational transfers” for purposes of determining the total share of such transfers in U.S. accumulated wealth. Finding the first lens unsatisfactory on its own doctrinal terms and the second lens …
Sovereignty, Integration And Tax Avoidance In The European Union: Striking The Proper Balance, 2010 Georgetown University Law Center
Sovereignty, Integration And Tax Avoidance In The European Union: Striking The Proper Balance, Lilian V. Faulhaber
Georgetown Law Faculty Publications and Other Works
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases, the European Court of Justice has made it more difficult for the twenty-seven Member States of the European Union to prevent tax avoidance and shape fiscal policy. This article introduces the new anti-avoidance doctrine of the European Court of Justice and analyzes it from the perspective of taxpayers, Member States and the European Union legal order as a whole. This doctrine is problematic becasue it has created a legislative vacuum in Europe. No European Union institution has the authority to regulate direct taxation without …
The Most Popular Tool: Tax Increment Financing And The Political Economy Of Local Government, 2010 Columbia Law School
The Most Popular Tool: Tax Increment Financing And The Political Economy Of Local Government, Richard Briffault
Faculty Scholarship
Tax increment financing (TIF) is the most widely used local government program for financing economic development in the United States, but the proliferation of TIF is puzzling. TIF was originally created to support urban renewal programs and was narrowly focused on addressing urban blight, yet now it is used in areas that are plainly unblighted. TIF brings in no outside money and provides no new revenue-raising authority. There is little clear evidence that TIF has done much to help the municipalities that use it, and it is also a source of intergovernmental tension and a site of conflict over the …
Reconstructing The Individual Mandate As An Escrow Account, 2010 University of Georgia School of Law
Reconstructing The Individual Mandate As An Escrow Account, Gregg Polsky
Scholarly Works
This short essay in Michigan Law Review First Impressions describes how the individual mandate could be reconstructed as an escrow account. Such a restructuring would ameliorate policy concerns regarding the mandate while still deterring the opportunistic behavior that would otherwise occur as a result of the nondiscrimination rules imposed on insurers.
Between Formulary Apportionment And The Oecd Guidelines: A Proposal For Reconciliation, 2010 University of Michigan Law School
Between Formulary Apportionment And The Oecd Guidelines: A Proposal For Reconciliation, Reuven S. Avi-Yonah
Articles
In the last 30 years, a debate has been raging in international tax circles between advocates of the OECD Transfer Pricing Guidelines and the arm’s length standard (ALS) they embody, on the one hand, and advocates of formulary apportionment (FA) on the other. After the adoption of the 1995 regulations and the new OECD Guidelines, the debate became quieter for a while, because everyone was waiting to see whether the issue had been resolved. However, while there have been few decided cases, it is clear by now that the transfer pricing problem is as bad as it ever was. That …
Taxing Inheritances, Taxing Estates, 2010 University of Michigan Law School
Taxing Inheritances, Taxing Estates, James R. Hines Jr.
Articles
This Article considers two aspects of converting the U.S. transfer tax system to one in which burdens are imposed on the basis of receipt rather than gift. The first aspect is the economic impact of distinguishing transfer tax liabilities by numbers of children in a family in addition to the total amount of transferred wealth. The second aspect is the nature of the event that triggers tax liability. Taxing on the basis of receipt raises complicated issues about generation-skipping transfers, transfers to trusts, and transfers that involve foreign as well as domestic parties, all of which are potentially influenced by …
Taxation: Law, Planning, And Policy, 2009 Berkeley Law
Taxation: Law, Planning, And Policy, David Gamage, Michael Livingston
David Gamage
This is a sample version of the Introduction, Table of Contents, Background and Basic Themes section, and first chapter, from the second edition of the casebook "Taxation: Law, Planning, and Policy". This sample is posted with the permission of LexisNexis publishing for review purposes by students and instructors.
Recent Treaty Developments In The Arbitration Of International Tax Disputes, 2009 Boston College Law School
Recent Treaty Developments In The Arbitration Of International Tax Disputes, Hugh Ault
Hugh J. Ault
No abstract provided.
The Economy Of Undocumented Migration: Taxation And Access To Welfare, 2009 Selected Works
The Economy Of Undocumented Migration: Taxation And Access To Welfare, Mats Tjernberg
Mats Tjernberg
A strict division between the formal economy and the informal economy cannot be made and every economic actor has in certain situations a propensity to engage in informal economic activities. The formal, as well as informal, economy may lead to economic growth which is essential for a broad welfare policy, under which social benefits are categorized. A person’s economic contribution to a state should entail some possibility of getting economic and social benefits from it. The article shows that a person, who is liable to tax in a state, by staying in its territory, should not be excluded from the …
Managing Fiscal Volatility By Redefining ‘Tax Cuts’ And ‘Tax Hikes’, 2009 Berkeley Law
Managing Fiscal Volatility By Redefining ‘Tax Cuts’ And ‘Tax Hikes’, David Gamage, Jeremy Bearer-Friend
David Gamage
This report analyzes how states should cope with fiscal volatility at the level of institutional-design policy. We propose that states reconsider how they define terms like ‘‘tax cuts’’ and ‘‘tax hikes.’’ By adopting a new baseline for defining those terms, states can increase the likelihood of using tax rate adjustments to cope with fiscal volatility rather than more harmful spending fluctuations.
Comparative Income Taxation: A Structural Analysis, 2009 Boston College Law School
Comparative Income Taxation: A Structural Analysis, Hugh Ault, Brian Arnold
Hugh J. Ault
The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime …
Preserving Tax Exempt Status For Your Nonprofit Client, 2009 University of Arkansas
Preserving Tax Exempt Status For Your Nonprofit Client, Timothy R. Tarvin
Timothy R Tarvin
Taxation Of Workers In Sweden, 2009 Lund University
Taxation Of Workers In Sweden, Maria Hilling
Maria Hilling
The Swedish national report for the EATLP Conference in Cambridge
Integrating Iras With Snts, 2009 University of South Dakota School of Law