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1837 full-text articles. Page 1 of 41.

Capital Taxation In An Age Of Inequality, Edward D. Kleinbard 2016 University of Southern California

Capital Taxation In An Age Of Inequality, Edward D. Kleinbard

University of Southern California Legal Studies Working Paper Series

The standard view in the U.S. tax law academy remains that capital income taxation is both a poor idea in theory and completely infeasible in practice. But this ignores the first-order importance of political economy issues in the design of tax instruments. The pervasive presence of gifts and bequests renders moot the claim that the results obtained by Atkinson and Stiglitz (1976) counsel against taxing capital income in practice.

Taxing capital income is responsive to important political economy exigencies confronting the United States, including substantial tax revenue shortfalls relative to realistic government spending targets, increasing income and wealth inequality ...


The Mapmaker’S Dilemma In Evaluating High-End Inequality, Daniel Shaviro 2016 University of Miami Law School

The Mapmaker’S Dilemma In Evaluating High-End Inequality, Daniel Shaviro

University of Miami Law Review

The last thirty years have witnessed rising income and wealth concentration among the top 0.1% of the population, leading to intense political debate regarding how, if at all, policymakers should respond. Often, this debate emphasizes the tools of public economics, and in particular optimal income taxation. However, while these tools can help us in evaluating the issues raised by high-end inequality, their extreme reductionism—which, in other settings, often offers significant analytic payoffs—here proves to have serious drawbacks. This Article addresses what we do and don’t learn from the optimal income tax literature regarding high-end inequality, and ...


Taxing Wealth Seriously, Edward J. McCaffery 2016 University of Southern California;California Institute of Tecnology

Taxing Wealth Seriously, Edward J. Mccaffery

University of Southern California Legal Studies Working Paper Series

The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them. The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to heirs, are simple. The applicable legal doctrines have been in place for nearly a century under the income tax, the primary social tool for addressing matters of economic inequality. The analytic pathways to reform are easy to see ...


Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer 2016 Notre Dame Law School

Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

No abstract provided.


Confidence Schemes: Theft Loss Deductions, Restitution, And Public Policy, Steven F. Friedell 2016 St. John's University School of Law

Confidence Schemes: Theft Loss Deductions, Restitution, And Public Policy, Steven F. Friedell

St. John's Law Review

No abstract provided.


Drafting Charitable Bequests - Estate Tax Considerations, Lawrence X. Cusack 2016 St. John's University School of Law

Drafting Charitable Bequests - Estate Tax Considerations, Lawrence X. Cusack

The Catholic Lawyer

No abstract provided.


Employer Shared Responsibility Provisions Under The Affordable Care Act, Xuan Hong 2016 San Jose State University

Employer Shared Responsibility Provisions Under The Affordable Care Act, Xuan Hong

The Contemporary Tax Journal

No abstract provided.


Front Matter (Letter From The Editor, Masthead, Etc.), 2016 San Jose State University

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.


The Foreign Earned Income Exclusion, Shilpa Balnadu 2016 San Jose State University

The Foreign Earned Income Exclusion, Shilpa Balnadu

The Contemporary Tax Journal

No abstract provided.


When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding 2016 San Jose State University

When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016, 2016 San Jose State University

The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016

The Contemporary Tax Journal

No abstract provided.


Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei 2016 San Jose State University

Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei

The Contemporary Tax Journal

No abstract provided.


Summaries For The Fourth Annual Irs/Sjsu Small Business Tax Institute, Padmini Yalamarthi, Fan Wang, Jie Shen, Xuan Hong, Marla Hampton CPA, MBA, Aaron Grey 2016 San Jose State University

Summaries For The Fourth Annual Irs/Sjsu Small Business Tax Institute, Padmini Yalamarthi, Fan Wang, Jie Shen, Xuan Hong, Marla Hampton Cpa, Mba, Aaron Grey

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu 2016 San Jose State University

The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu

The Contemporary Tax Journal

No abstract provided.


Determining An Individual's Federal Income Tax Liability When The Tax Benefit Rule Applies: A Fifty-Year Checkup Brings A New Prescription For Calculating Gross, Adjusted Gross, And Taxable Incomes, Matthew J. Barrett 2016 Notre Dame Law School

Determining An Individual's Federal Income Tax Liability When The Tax Benefit Rule Applies: A Fifty-Year Checkup Brings A New Prescription For Calculating Gross, Adjusted Gross, And Taxable Incomes, Matthew J. Barrett

Matthew J. Barrett

The tax benefit rule should be described to indicate that it applies to credits and exclusions besides deductions, and deduction recoveries should be reported in the same location as was affected initially. The recovery should not affect gross income, for the purpose of tax equity. The recovery should rather affect either taxable income or adjusted gross income. The IRS and the courts should adopt this new description and principles.


A Quiet Faith? Taxes, Politics, And The Privatization Of Religion, Richard W. Garnett 2016 Notre Dame Law School

A Quiet Faith? Taxes, Politics, And The Privatization Of Religion, Richard W. Garnett

Richard W Garnett

The government exempts religious associations from taxation and, in return, restricts their putatively political expression and activities. This exemption-and-restriction scheme invites government to interpret and categorize the means by which religious communities live out their vocations and engage the world. But government is neither well-suited nor to be trusted with this kind of line-drawing. What's more, this invitation is dangerous to authentically religious consciousness and associations. When government communicates and enforces its own view of the nature of religion - i.e., that it is a private matter - and of its proper place - i.e., in the private sphere, not ...


10 Observations Concerning International Tax Policy, Daniel Shaviro 2016 NYU School of Law

10 Observations Concerning International Tax Policy, Daniel Shaviro

New York University Law and Economics Working Papers

This is a slightly revised version of a lunch talk that the author gave at the National Tax Association’s 46th Annual Spring Symposium on May 12. It addresses, among other topics, why there is so little consensus regarding international tax policy, and what lessons we learn from the recent wave of inversions by U.S. companies.


Permitting Abused Spouses To Claim The Earned Income Tax Credit In Separate Returns, Fred B. Brown 2016 College of William & Mary Law School

Permitting Abused Spouses To Claim The Earned Income Tax Credit In Separate Returns, Fred B. Brown

William & Mary Journal of Women and the Law

No abstract provided.


Proposed Regulatory Change Of Treatment Of A Guaranteed Payment From A Partnership To A Partner, Douglas A. Kahn 2016 University of Michigan Law School

Proposed Regulatory Change Of Treatment Of A Guaranteed Payment From A Partnership To A Partner, Douglas A. Kahn

Michigan Business & Entrepreneurial Law Review

A partnership pays no federal income tax. Instead, its income, deductions, and credits are allocated among its partners at the end of its taxable year. A partnership’s distribution of cash or property in kind to a partner will be characterized as one of three distinct transactions, each of which has its own tax consequences.


Taxing Sales Of Depreciable Assets, James R. Hines Jr. 2016 University of Michigan Law School

Taxing Sales Of Depreciable Assets, James R. Hines Jr.

Michigan Business & Entrepreneurial Law Review

Investors in depreciable assets used in a trade or business claim depreciation deductions following investment, and upon sale or other disposition of their assets are taxed on gain or loss equal to differences between amounts realized and adjusted basis. The taxation of these realized gains and losses is asymmetric: losses are deductible against ordinary income, whereas a portion of the gain on sales of personal property, and virtually all gains on sales of real property, are taxed at more favorable capital gain tax rates. Evidence from U.S. tax returns in 2012 indicates that the aggregate annual magnitude of the ...


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