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Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke 2016 University of Florida Levin College of Law

Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke

Karen Burke

Reform of the U.S. corporate tax system is again on the agenda. Despite important differences, many current proposals share two common goals: (1) reducing the statutory corporate tax rate to improve U.S. “international competitiveness” and (2) broadening the corporate tax base by reducing or eliminating business expenditures to offset revenue losses. Given the significance of the passthrough sector and the relationship between individual and corporate taxes, however, such reforms need to be considered within a broader context. Part I of this article discusses the growing significance of the passthrough sector, which now accounts for roughly half of net ...


Registered Savings Plans And The Making Of Middle Class Canada: Toward A Performative Theory Of Tax Policy, Lisa Philipps 2016 Osgoode Hall Law School of York University

Registered Savings Plans And The Making Of Middle Class Canada: Toward A Performative Theory Of Tax Policy, Lisa Philipps

Articles & Book Chapters

Politicians across Canada’s political spectrum strive to position themselves as defenders of the middle class, and tax policy is a prime vehicle for making this pitch. Any tax reform proposal can be examined critically to evaluate its likely distributional impacts and how well these map onto specific definitions of the middle class. This article attempts, however, a different project. Drawing on the ideas of Judith Butler, it analyzes instead how tax policy produces middle-class identity through the very process of claiming to advance middle-class interests. The case study for this purpose is the rise of tax incentives for saving ...


Tax Treaties-Reciprocal Exchange Of Information-Summons Power Contained In Irc Section 7602 May Be Used To Obtain Information From Domestic Sources For Use By Canadian Authorities In Investigating The Canadian Tax Liability Of A Canadian Company, Tim J. Floyd 2016 University of Georgia School of Law

Tax Treaties-Reciprocal Exchange Of Information-Summons Power Contained In Irc Section 7602 May Be Used To Obtain Information From Domestic Sources For Use By Canadian Authorities In Investigating The Canadian Tax Liability Of A Canadian Company, Tim J. Floyd

Georgia Journal of International & Comparative Law

No abstract provided.


The Timing Of Tax Transparency, Joshua D. Blank 2016 NYU School of Law

The Timing Of Tax Transparency, Joshua D. Blank

New York University Law and Economics Working Papers

Fairness in the administration of the tax law is the subject of intense debate in the United States. As recent headlines reveal, the Internal Revenue Service has been accused of failing to enforce the tax law equitably in its review of tax-exempt status applications by political organizations, the international tax structures of multinational corporations, and the estate tax returns of millionaires, among other areas. Many have argued that greater “tax transparency” would better empower the public to hold the IRS accountable and the IRS to defend itself against accusations of malfeasance. Mandatory public disclosure of taxpayers’ tax return information is ...


Simplexity: Plain Language And The Tax Law, Joshua D. Blank, Leigh Osofsky 2016 NYU School of Law

Simplexity: Plain Language And The Tax Law, Joshua D. Blank, Leigh Osofsky

New York University Law and Economics Working Papers

In recent years, federal government agencies have increasingly attempted to use plain language in written communications with the public. The Plain Writing Act of 2010, for instance, requires agencies to incorporate “clear and simple” explanations of rules and regulations into their official publications. In the tax context, as part of its “customer service” mission, the Internal Revenue Service bears a “duty to explain” the tax law to hundreds of millions of taxpayers who file tax returns each year. Proponents of the plain language movement have heralded this form of communication as leading to simplicity in tax compliance, more equitable access ...


The 21st Century Fight Over Who Sets The Terms Of The Charity Property Tax Exemption, Evelyn Brody 2016 IIT Chicago-Kent College of Law

The 21st Century Fight Over Who Sets The Terms Of The Charity Property Tax Exemption, Evelyn Brody

All Faculty Scholarship

Turning from the substantive issue of defining charity, this article considers the “who” question by examining the roles of the courts, legislatures, municipalities, and charities in determining exemption and payments in lieu of taxes. The three covered topics – constitutional power, statutory interpretation, and the “intermediate sanctions” of user fees and PILOTs – braid together to form the procedural framework for the financial relationship between nonprofit property owners and the taxing jurisdictions that host them. Change the parameters of one, and you change the others. Staying off the rolls or minimizing the tax bite often results from compromise – whether at the state ...


Tax Expenditure Limitations (Tels) And State Expenditure Structure, Jeffrey M. Kulik 2016 Governors State University

Tax Expenditure Limitations (Tels) And State Expenditure Structure, Jeffrey M. Kulik

All Capstone Projects

Background: Tax Expenditure Limitations (TELs) are limits placed on either outlays of cash or creation of new revenues via tax levy by states. There have been many TEL initiatives since the so-called Taxpayer Revolt of the late 1970s.

Purpose: This paper analyzes the impact of TELs on different types of state expenditures. This study provides a comparative analysis of different types of TELs on the state level and aims to evaluate the effect of TEL policy on state expenditure structures.

Methods: Using panel data analysis, this work finds that states with more stringently binding tax and expenditure limitations-in addition to ...


Profiles - Right Where We Started: Celebrating New York City Organizations At The Same Locations Over A Century Or More, James Hagy, Alicia Langone, Jordan Moss, Sahar Nikanjam, Bridget Pastorelle, Colin Pearce, Jennessy Angie Rivera, Ronna Zarrouk 2016 New York Law School

Profiles - Right Where We Started: Celebrating New York City Organizations At The Same Locations Over A Century Or More, James Hagy, Alicia Langone, Jordan Moss, Sahar Nikanjam, Bridget Pastorelle, Colin Pearce, Jennessy Angie Rivera, Ronna Zarrouk

Rooftops Project

Featuring these New York City not-for-profit institutions: The Art Students League of New York; The Bowne House Historical Society; The Bronx Zoo; Carnegie Hall; Flushing Friends (Old Quaker) Meeting House; Middle Collegiate Church; Snug Harbor Cultural Center & Botanic Garden and Sailors’ Snug Harbor in the City of New York

This article was collaboration among Professor James Hagy, Director of The Rooftops Project at New York Law School, and Alicia Langone, Jordan Moss, Sahar Nikanjam, Bridget Pastorelle, Colin Pearce, Jennessy Angie Rivera, and Ronna Zarrouk, student members of The Rooftops Project.


When Does A Settlement Become Binding On A Party In The Tax Court, T. Keith Fogg 2016 Villanova Law School

When Does A Settlement Become Binding On A Party In The Tax Court, T. Keith Fogg

T. Keith Fogg

This article examines the circumstances that can
bind a party in Tax Court to an agreement as well
as the circumstances that do not.


Transfer Pricing Challenges In The Cloud, Orly Mazur 2016 Southern Methodist University Dedman School of Law

Transfer Pricing Challenges In The Cloud, Orly Mazur

Boston College Law Review

Cloud computing has fundamentally changed how companies operate. Companies have quickly adapted by moving their businesses to the cloud, but international tax standards have failed to follow suit. As a result, taxpayers and tax administrations confront significant tax challenges in applying outdated tax principles to this new environment. One particular area that raises perplexing tax issues is the transfer pricing rules. The transfer pricing rules set forth the intercompany price a cloud service provider must charge an affiliate using its cloud services, which ultimately affects the determination of the jurisdiction in which the company’s profits are taxed. This Article ...


Don't Forget The Standard Deduction, John R. Brooks 2016 Georgetown University Law Center

Don't Forget The Standard Deduction, John R. Brooks

Georgetown Law Faculty Publications and Other Works

The presidential candidates this campaign season are a diverse group with a wide range of tax policy proposals, but they agree unanimously about one thing: the need to limit itemized deductions. Sadly, however, none of their proposals tackles how limits on itemized deductions would affect the other side of the equation—the standard deduction — which is also very much in need of reform.


Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Afield 2016 Selected Works

Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Afield

W. Edward "Ted" Afield

No abstract provided.


A Market For Tax Compliance, W. Afield 2016 Ave Maria School of Law

A Market For Tax Compliance, W. Afield

W. Edward "Ted" Afield

This piece seeks to lay the framework for how such a voluntary compliance certification program would work and to discuss the benefits of such a system that are currently not being realized through the IRS’s current regulation of paid preparers. Part II summarizes in brief the current regulatory landscape for paid preparers and illustrates that the current environment falls short in providing a mechanism to allow the government to better direct its enforcement resources and to incentivize a culture of compliance among tax preparers and their clients. Part III describes in general terms how a voluntary compliance certification system ...


Don't Burst The Bubble: An Analysis Of The First-Time Homebuyer Credit And Its Use As An Economic Policy Tool, 45 J. Marshall L. Rev. 23 (2011), Sarah Webber 2016 Selected Works

Don't Burst The Bubble: An Analysis Of The First-Time Homebuyer Credit And Its Use As An Economic Policy Tool, 45 J. Marshall L. Rev. 23 (2011), Sarah Webber

Sarah J Webber

No abstract provided.


Designing A Work-Friendly Tax System, Jonathan Barry Forman 2016 University of Oklahoma

Designing A Work-Friendly Tax System, Jonathan Barry Forman

University of New Hampshire Law Review

[Excerpt] "Taxes tend to influence individual choices between labor and leisure, and high effective marginal tax rates on earned income tend to discourage work. In particular, the empirical evidence shows that high effective marginal tax rates tend to discourage work by low- and moderate-income individuals, especially those that are trying to work their way out of the welfare system. Unfortunately, the current federal tax system often imposes its highest effective marginal tax rates on just those individuals. The purpose of this paper is to suggest some simple ways to reduce those high effective marginal tax rates. One approach would be ...


Tax Simplification: So Necessary And So Elusive, Kenneth H. Ryesky 2016 Solo Practitioner

Tax Simplification: So Necessary And So Elusive, Kenneth H. Ryesky

University of New Hampshire Law Review

[Excerpt] "Cries for tax simplification have long been heard from presidents, legislators, current and former government officials and the public. The judiciary has often expressed its frustrations in comprehending the tax statutes. The Internal Revenue Service (“IRS”) itself has had occasion to hesitate and waver in its interpretation and application of the tax statutes, and indeed, several IRS officials have admitted to retaining professional assistance to prepare their personal income tax returns. Though nearly everyone seems to advocate tax simplification, the goal remains elusive. Tax litigation continues to abound, and sometimes, where words alone do not suffice, judges augment textual ...


Introduction To The Tax Simplification Symposium, Stephen Black 2016 Franklin Pierce Law Center, Concord, NH

Introduction To The Tax Simplification Symposium, Stephen Black

University of New Hampshire Law Review

[Excerpt] "Ours is a voluntary tax system. That is, we rely, in large measure, upon the honesty of the citizens to report and pay the correct amount of tax. However, as another April 15 has come and gone, we realize that this reliance casts an increasingly larger and larger burden upon the citizens, even amidst some of the largest tax cuts in history. Why? In 2000, 71 million Americans paid an estimated $14.7 billion to paid tax preparers.1 The most prevalent reason is that most Americans are afraid to have errors on their return. Despite the fact that ...


Fogg Book Problems At The Irs In Attempting To Provide Service To Taxpayers Tax Notes March 14 2016 1335.Pdf, T. Keith Fogg, Leslie M. Book 2016 Villanova University School of Law

Fogg Book Problems At The Irs In Attempting To Provide Service To Taxpayers Tax Notes March 14 2016 1335.Pdf, T. Keith Fogg, Leslie M. Book

T. Keith Fogg

This article first addresses problems concerning the review of returns that seek benefits Congress has chosen to deliver through the tax code. We now have a few decades of experience with the use of the tax code to deliver benefits in the form of refundable credits, and it seems like we continue to cover the same ground as the IRS struggles to use its audit resources to deter the improper use of those credits while swiftly moving them into the hands of deserving individuals. The second part of this article addresses a problem created over 30 years ago, when the ...


Bringing Continuity To Cryptocurrency: Commercial Law As A Guide To The Asset Categorization Of Bitcoin, Evan Hewitt 2016 Seattle University School of Law

Bringing Continuity To Cryptocurrency: Commercial Law As A Guide To The Asset Categorization Of Bitcoin, Evan Hewitt

Seattle University Law Review

This Note will undertake to analyze bitcoin under the Uniform Commercial Code (UCC) and the Internal Revenue Code (IRC)—two important sources of commercial law—to see whether any existing asset categories adequately protect bitcoin’s commercial viability. This Note will demonstrate that although commercial law dictates that bitcoin should—nay must—be regulated as a currency in order to sustain its existence, the very definition of currency seems to preclude that from happening. Therefore, this Note will recommend that we experiment with a new type of asset that receives currency-like treatment, specifically designed for cryptocurrencies, under which bitcoin can ...


Reducing The Rate Of Prison Recidivism In Florida By Providing State Corporate Income Tax Credits To Businesses As An Incentive For Employment Of Ex-Felons, Heidi A. Hillyer 2016 Barry University School of Law

Reducing The Rate Of Prison Recidivism In Florida By Providing State Corporate Income Tax Credits To Businesses As An Incentive For Employment Of Ex-Felons, Heidi A. Hillyer

Barry Law Review

No abstract provided.


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