Rethinking Tax Priorities: Marriage Neutrality, Children, And Contemporary Families, 2016 Penn State Law
Rethinking Tax Priorities: Marriage Neutrality, Children, And Contemporary Families, James M. Puckett
James Puckett
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from unmarried taxpayers. Currently, married taxpayers are subject to different tax rates than unmarried taxpayers, and may file a joint tax return. A married couple may pay a higher or lower amount of tax than an unmarried couple with the same total income, and a single person generally pays more tax on a given income than a married couple with a single earner with the same income. These outcomes are difficult to reconcile with a commitment to income tax progressivity, which in theory requires that higher incomes …
Embracing The Queen Of Hearts: Deference To Retroactive Tax Rules, 2016 Penn State Law
Embracing The Queen Of Hearts: Deference To Retroactive Tax Rules, James M. Puckett
James Puckett
The Supreme Court’s decision in Mayo Foundation for Medical Education and Research v. United States underscored the importance of a uniform approach to judicial review of administrative action; accordingly, the Court clarified that tax administration is generally subject to the same review as other kinds of administrative action by other federal agencies. Tax guidance from the IRS and Treasury Department serves an important role in clarifying the tax law so that taxpayers may report their tax liability accurately and plan their affairs. Meanwhile, aggressive attempts by a relatively small number of taxpayers to avoid tax liability by exploiting arguable ambiguities …
Location, Location, Location: Using Cost Of Living To Achieve Tax Equity, 2016 Penn State Law
Location, Location, Location: Using Cost Of Living To Achieve Tax Equity, James M. Puckett
James Puckett
All other things being equal, the federal income tax ignores whether the taxpayer lives in a relatively affordable or expensive location. This approach can lead to unfairness; moreover, special deductions for the taxpayer’s actual living expenses, such as home mortgage interest and state and local taxes, do not solve the problem. Tax law scholars have generally been quick to dismiss the equity issues based on assumptions about taxpayer mobility. The existing literature would tax comparable workers equally, regardless of salary and living costs. This approach would unfairly equate differently situated workers. This Article questions the assumption of taxpayer mobility, considers …
Registered Savings Plans And The Making Of Middle Class Canada: Toward A Performative Theory Of Tax Policy, 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 as …
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, 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.
Is An American Value Added Tax Inevitable?, 2016 Florida State University College of Law
Is An American Value Added Tax Inevitable?, Steve R. Johnson
Scholarly Publications
No abstract provided.
Agency Activism As A New Way Of Life: Administrative Modification Of The Internal Revenue Code Through Limited Issue Focused Examinations, 2016 Georgia State University College of Law
Agency Activism As A New Way Of Life: Administrative Modification Of The Internal Revenue Code Through Limited Issue Focused Examinations, W Edward Afield
W. Edward "Ted" Afield
In the name of increasing efficiency and better utilizing limited resources, the IRS has begun to adopt audit policies that overly favor taxpayers and greatly hinder the IRS’s ability to perform thorough audits. Highlighting this trend is a relatively new audit technique used by the Large to Mid-Size Business Division (LMSB), known as the Limited Issue Focused Examination (LIFE) Process. Under LIFE, the LMSB has attempted to involve taxpayers in the audit process by sharing responsibility for timely completion of the audit and has attempted to streamline the audit by reducing the scope of issues examined and applying materiality thresholds …
Bringing Continuity To Cryptocurrency: Commercial Law As A Guide To The Asset Categorization Of Bitcoin, 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 be categorized in order to …
Special Economic Zones In The United States: From Colonial Charters, To Foreign-Trade Zones, Toward Ussezs, 2016 Chapman University, Fowler School of Law
Special Economic Zones In The United States: From Colonial Charters, To Foreign-Trade Zones, Toward Ussezs, Tom W. Bell
Tom W. Bell
The Contemporary Tax Journal Volume 5, No. 2 – Winter 2016, 2016 San Jose State University
The Contemporary Tax Journal Volume 5, No. 2 – Winter 2016
The Contemporary Tax Journal
No abstract provided.
The Altera Case: Tax Ramifications Of Stock-Based Compensation, 2016 San Jose State University
The Altera Case: Tax Ramifications Of Stock-Based Compensation, Sandhya Dharani
The Contemporary Tax Journal
No abstract provided.
When Should Bitcoin Be Subject To Fbar?, 2016 San Jose State University
When Should Bitcoin Be Subject To Fbar?, Arash Kiadeh
The Contemporary Tax Journal
No abstract provided.
Repeal The Alternative Minimum Tax, 2016 San Jose State University
Repeal The Alternative Minimum Tax, Branden Wilson
The Contemporary Tax Journal
No abstract provided.
Analysis Of The Federal Estate Tax, 2016 San Jose State University
Analysis Of The Federal Estate Tax, Rachita Kothari
The Contemporary Tax Journal
No abstract provided.
To Win Or Not To Win! Article On Prize And Awards, 2016 San Jose State University
To Win Or Not To Win! Article On Prize And Awards, Shilpa Balnadu
The Contemporary Tax Journal
No abstract provided.
Consolidation Of Educational Tax Credits, 2016 San Jose State University
Consolidation Of Educational Tax Credits, Michael Hynson
The Contemporary Tax Journal
No abstract provided.
Irs Developments And Examination Strategies, 2016 San Jose State University
Irs Developments And Examination Strategies, Aaron Grey
The Contemporary Tax Journal
No abstract provided.
A Panel Discussion Of Recent Developments In State Tax Reform, 2016 San Jose State University
A Panel Discussion Of Recent Developments In State Tax Reform, Leonel Renteria
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.
Cloud Activities And Issues Under Irc Sections 41 And 199, 2016 San Jose State University
Cloud Activities And Issues Under Irc Sections 41 And 199, Marina Pinato
The Contemporary Tax Journal
No abstract provided.