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1961 full-text articles. Page 43 of 46.

Transfer Pricing, Hugh Ault 2010 Boston College Law School

Transfer Pricing, Hugh Ault

Hugh J. Ault

Chaired meeting of 45 governmental and academic specialist


Tax Court Invalidates New Section 6501(E) Regulations, Steve R. Johnson 2010 Florida State University College of Law

Tax Court Invalidates New Section 6501(E) Regulations, Steve R. Johnson

Scholarly Publications

The title of an article of mine in the Fall 2009 issue of the NewsQuarterly asked “What’s Next in the Section 6501(e) Overstated Basis Controversy?” The Tax Court answered that question on May 6, 2010, in its decision Intermountain Insurance Service of Vail, LLC v. Commissioner, 134 T.C. No. 11. In that decision, the court invalidated two temporary regulations that had been issued on September 24, 2009: sections 301.6229(c)(2)-IT and 301.6501(e)-IT.


Delimitación Téorica Del Delito Penal Fiscal, Bruno Costantini García 2010 ITESM Campus Puebla

Delimitación Téorica Del Delito Penal Fiscal, Bruno Costantini García

Bruno L. Costantini García

Anális de los elementos constitutivos del delito fiscal, la acción delictiva, los grados de ejecución, la consumación y los responsables.

Pretende distinguir el delito penal común del delito penal fiscal con base en sus elementos y pretende aportar una reflexión de la criminalización del delito fiscal en nuestros tiempos, usado por la Autoridad Hacendaria como un medio de represíón y de opresión de los derechos del contribuyente.


Taxation And The Financial Sector, Douglas A. Shackelford, Daniel N. Shaviro, Joel B. Slemrod 2010 University of North Carolina at Chapel Hill

Taxation And The Financial Sector, Douglas A. Shackelford, Daniel N. Shaviro, Joel B. Slemrod

New York University Public Law and Legal Theory Working Papers

In the aftermath of the recent financial crisis, a variety of taxes on financial institutions have been proposed or enacted. These taxes’ justifications range from punishing those deemed to have caused or unduly profited from the crisis, to addressing the budgetary costs of the crisis, to better aligning banks’ and bank executives’ incentives in light of the broader social costs and benefits of their actions. Although there is a long-standing literature on corrective, or Pigouvian, taxation, most of it has been applied to environmental externalities, and the externalities that arise from the actions of financial institution are structurally different. This ...


Household Income Volatility And Tax Policy: Helping More And Hurting Less, Testimony Before The U.S. Joint Economic Committee, Lily L. Batchelder 2010 New York University

Household Income Volatility And Tax Policy: Helping More And Hurting Less, Testimony Before The U.S. Joint Economic Committee, Lily L. Batchelder

New York University Law and Economics Working Papers

This testimony makes three main points. First, income volatility, especially when it involves income declines, imposes significant hardships on American families. It heightens stress about finances and may increase household living expenses. These hardships are most pronounced for middle-and low-income families, whose incomes tend to be more volatile, and who tend to have less access to low-cost borrowing.

Second, currently the income tax system simultaneously helps and hurts families trying to cope with these burdens. It helps in that it softens annual income fluctuations on an after-tax basis by timing tax payments so that a larger share of a family ...


Taxation And The Financial Sector, Douglas A. Shackelford, Daniel N. Shaviro, Joel B. Slemrod 2010 University of North Carolina at Chapel Hill

Taxation And The Financial Sector, Douglas A. Shackelford, Daniel N. Shaviro, Joel B. Slemrod

New York University Law and Economics Working Papers

In the aftermath of the recent financial crisis, a variety of taxes on financial institutions have been proposed or enacted. These taxes’ justifications range from punishing those deemed to have caused or unduly profited from the crisis, to addressing the budgetary costs of the crisis, to better aligning banks’ and bank executives’ incentives in light of the broader social costs and benefits of their actions. Although there is a long-standing literature on corrective, or Pigouvian, taxation, most of it has been applied to environmental externalities, and the externalities that arise from the actions of financial institution are structurally different. This ...


Household Income Volatility And Tax Policy: Helping More And Hurting Less, Testimony Before The U.S. Joint Economic Committee, Lily L. Batchelder 2010 New York University

Household Income Volatility And Tax Policy: Helping More And Hurting Less, Testimony Before The U.S. Joint Economic Committee, Lily L. Batchelder

New York University Public Law and Legal Theory Working Papers

This testimony makes three main points. First, income volatility, especially when it involves income declines, imposes significant hardships on American families. It heightens stress about finances and may increase household living expenses. These hardships are most pronounced for middle-and low-income families, whose incomes tend to be more volatile, and who tend to have less access to low-cost borrowing.

Second, currently the income tax system simultaneously helps and hurts families trying to cope with these burdens. It helps in that it softens annual income fluctuations on an after-tax basis by timing tax payments so that a larger share of a family ...


La Globalización De La Legislación Cambiaria, Bruno Costantini García 2010 ITESM Campus Puebla

La Globalización De La Legislación Cambiaria, Bruno Costantini García

Bruno L. Costantini García

No abstract provided.


Hacia Un Marco Económico Del Impuesto A La Renta Empresarial, José Manuel Martin Coronado 2010 EMAE - Estudio Martin Abogados & Economistas

Hacia Un Marco Económico Del Impuesto A La Renta Empresarial, José Manuel Martin Coronado

José-Manuel Martin Coronado

El ámbito económico del Impuesto a la Renta Empresarial, y de los gastos deducibles para su determinación, puede dividirse en dos espacios: i) Espacio microeconómico y ii) Espacio macroeconómico. En la actualidad, la práctica del derecho tributario se encuentra frecuentemente vinculada con la contabilidad empresarial, por lo que los estudios contables y/o de abogados se encargan de resolver problemas contables-tributarios en la esfera empresarial que se encuentra subsumida en la esfera microeconómica. Por el contrario, en la esfera macroeconómica, por ejemplo, la política fiscal o tributaria de un Estado, es rara vez analizada por la práctica jurídica o contable ...


Protección De Datos Personales, Bruno Costantini García, Norma Pimentel Méndez 2010 ITESM Campus Puebla

Protección De Datos Personales, Bruno Costantini García, Norma Pimentel Méndez

Bruno L. Costantini García

Introducción a la regulación de la protección de datos personales en México.


Flp In The Black, Wendy G. Gerzog 2010 University of Baltimore School of Law

Flp In The Black, Wendy G. Gerzog

All Faculty Scholarship

In Estate of Black, because the Tax Court held the Blacks' transfers fell within the bona fide sales exception of section 2036, they were successful at avoiding the application of the provision. Thus, they were able to obtain valuation discounts for their transfers of property (mostly marketable securities) to their son and grandchildren. The court also decided the marital trust funding valuation date issue in the executor's favor and allowed almost half of the claimed administrative expense deductions.


What Are We - Laborers, Factories, Or Spare Parts? The Tax Treatment Of Transfers Of Human Body Materials, Lisa Milot 2010 University of Georgia School of Law

What Are We - Laborers, Factories, Or Spare Parts? The Tax Treatment Of Transfers Of Human Body Materials, Lisa Milot

Scholarly Works

Transfers of human body materials are ubiquitous. From surrogacy arrangements, to sales of eggs, sperm and plasma to clinics, to black markets for kidneys, to pleas for donations of body materials, these transfers are covered and debated daily in popular and academic discourse. The associated philosophical and legal issues have been explored by a wide range of commentators. The appropriate tax treatment of these transactions, however, is mostly unexamined.

Current law is unclear about what the tax consequences of these transfers are. There are no statutory provisions directly on point, Internal Revenue Service guidance is outdated and conflicting, and the ...


Over 3 Million Low-Income Children In Rural Areas Face Cut In Child Tax Credit If Recovery Act Improvement Expires, Arloc Sherman, Marybeth J. Mattingly 2010 University of New Hampshire

Over 3 Million Low-Income Children In Rural Areas Face Cut In Child Tax Credit If Recovery Act Improvement Expires, Arloc Sherman, Marybeth J. Mattingly

The Carsey School of Public Policy at the Scholars' Repository

According to this new research, at the end of 2010, the Child Tax Credit improvements that were included in the 2009 American Recovery and Reinvestment Act will expire if Congress does not extend them. If this happens, low-income working families across America will be affected.


When Is Tax Enforcement Publicized?, Joshua D. Blank, Daniel Z. Levin 2010 NYU School of Law

When Is Tax Enforcement Publicized?, Joshua D. Blank, Daniel Z. Levin

New York University Law and Economics Working Papers

Every spring, the federal government appears to deliver an abundance of announcements that describe criminal convictions and civil injunctions involving taxpayers who have been accused of committing tax fraud. Commentators have occasionally suggested that the government announces a large number of tax enforcement actions in close proximity to a critical date in the tax compliance landscape: April 15, “Tax Day.” Despite their provocative implications, these claims are speculative at best, as they lack any empirical support. This Article fills the empirical void by seeking to answer a straightforward question: when does the government publicize tax enforcement? To conduct our study ...


Government Spending Undercover: Spending Programs Administered By The Irs, Lily L. Batchelder, Eric J. Toder 2010 New York University

Government Spending Undercover: Spending Programs Administered By The Irs, Lily L. Batchelder, Eric J. Toder

New York University Law and Economics Working Papers

When policymakers look to trim fat from the federal government they too often ignore half the problem: the vast and complicated set of spending programs administered by the IRS. These programs are often referred to as tax expenditures, but this paper argues that they should be viewed just like any other type of government spending. In fiscal year 2011 we will spend over $1 trillion on tax expenditures. Despite their big price tag, these programs fly under the radar of media and popular opinion. As a result, they are more likely than direct outlays to be ineffective initiatives or giveaways ...


An Irs Duty Of Consistency: The Failure Of Common Law Making And A Proposed Statutory Solution, Steve R. Johnson 2010 Florida State University College of Law

An Irs Duty Of Consistency: The Failure Of Common Law Making And A Proposed Statutory Solution, Steve R. Johnson

Scholarly Publications

The IRS should endeavor to treat similarly-situated taxpayers similarly, but does this aspiration rise to the level of a judicially enforceable duty? If the IRS takes a position on Taxpayer B that is correct under the law but is inconsistent with a position the IRS took on similarly-situated Taxpayer A, should the IRS’s position on Taxpayer B fail simply because of the inconsistency? These questions implicate important themes, such as fairness, the rule of law, separation of powers, administrative exigencies, the role of common law making in a highly positivistic system, and the sustainability of legal regimes.

A constitutional ...


The Case Against Taxing Citizens, Reuven S. Avi-Yonah 2010 University of Michigan Law School

The Case Against Taxing Citizens, Reuven S. Avi-Yonah

Law & Economics Working Papers

The US is the only developed country to tax citizens living permanently overseas on their worldwide income. This rule was created at a time when the income tax applied only to the rich and when some of the rich moved overseas to avoid the draft. We do not have a draft any more, the income tax applies to the middle class, and many more US citizens live permanently overseas for non-tax reasons. In a globalized world, citizenship-based taxation is an anachronism which should be abandoned.


Restructuring The Tax Treatment For Home Equity Draws: Implementing Consumption Tax Fundamentals To Preserve Home Equity, Allen Holzer 2010 Brigham Young University Law School

Restructuring The Tax Treatment For Home Equity Draws: Implementing Consumption Tax Fundamentals To Preserve Home Equity, Allen Holzer

Brigham Young University Journal of Public Law

No abstract provided.


The Case Against Foreign Tax Credits, Daniel Shaviro 2010 NYU School of Law

The Case Against Foreign Tax Credits, Daniel Shaviro

New York University Law and Economics Working Papers

In international tax policy debate, it is usually assumed that, if one chooses not to exempt residents’ foreign source income, the preferred system would offer foreign tax credits. This assumption is mistaken, given the bad incentives created by the credits’ marginal reimbursement rate (MRR) of 100 percent and the unpersuasiveness of common rationales for granting them, such as those based on aversion to “double taxation” or support for capital export neutrality. While taxing foreign source income at the full domestic rate with only deductions for foreign taxes would over-tax outbound investment, at least in principle creditability is dominated by a ...


The Case Against Foreign Tax Credits, Daniel Shaviro 2010 NYU School of Law

The Case Against Foreign Tax Credits, Daniel Shaviro

New York University Public Law and Legal Theory Working Papers

In international tax policy debate, it is usually assumed that, if one chooses not to exempt residents’ foreign source income, the preferred system would offer foreign tax credits. This assumption is mistaken, given the bad incentives created by the credits’ marginal reimbursement rate (MRR) of 100 percent and the unpersuasiveness of common rationales for granting them, such as those based on aversion to “double taxation” or support for capital export neutrality. While taxing foreign source income at the full domestic rate with only deductions for foreign taxes would over-tax outbound investment, at least in principle creditability is dominated by a ...


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