Open Access. Powered by Scholars. Published by Universities.®

Taxation-Federal Commons

Open Access. Powered by Scholars. Published by Universities.®

2,010 Full-Text Articles 1,088 Authors 656,507 Downloads 84 Institutions

All Articles in Taxation-Federal

Faceted Search

2,010 full-text articles. Page 44 of 47.

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

La Globalización De La Legislación Cambiaria, Bruno L. 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 L. Costantini García, Norma E. Pimentel Méndez 2010 ITESM Campus Puebla

Protección De Datos Personales, Bruno L. Costantini García, Norma E. 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.


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 ...


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.


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 ...


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 ...


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.


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 ...


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.


Mitigating The Distributional Impacts Of Climate Change Policy, Tracey M. Roberts 2010 Vanderbilt University

Mitigating The Distributional Impacts Of Climate Change Policy, Tracey M. Roberts

Tracey M Roberts

Under both a cap-and-trade system and a greenhouse gas tax, the government will regulate energy suppliers and distributors, utility companies, and large manufacturers. These parties will bear the statutory incidence of the regulation. However, the financial impacts of regulating greenhouse gas emissions will be borne primarily by consumers. Consumers will bear the economic incidence of the regulation in the form of increased costs of gasoline, electricity, and home heating fuels and in increased consumer prices for all goods manufactured or distributed using fossil fuels. Greenhouse gas regulation will also generate significant revenue. This Article addresses the question of what should ...


Check-The-Box Regs And Gift Tax Discounts, Wendy G. Gerzog 2010 University of Baltimore School of Law

Check-The-Box Regs And Gift Tax Discounts, Wendy G. Gerzog

All Faculty Scholarship

This article discusses the recent Tax Court decision in Pierre and the effect for gift tax purposes of an entity’s classification made under the check-the-box regulations. The court was split on what those regulations mean when they state that an entity is to be disregarded ‘‘for federal tax purposes.’’


Derecho De La Seguridad Social En México, Bruno L. Costantini García 2010 ITESM Campus Puebla

Derecho De La Seguridad Social En México, Bruno L. Costantini García

Bruno L. Costantini García

Breve presentación del Derecho de la Segurida Social en México.

¿Qué es?

¿Cómo funciona?

¿Su aplicación?


Pip Factors: Examine With Low Expectations, Brad Borden 2010 Brooklyn Law School

Pip Factors: Examine With Low Expectations, Brad Borden

Bradley T. Borden

This article takes a critical look at the factors the income tax regulations use to define partners' intererests in a partnership. The article concludes that the factors do little to help determine partners' interests in the partnership.


Taxation, Pregnancy, And Privacy, Bridget J. Crawford 2010 College of William & Mary Law School

Taxation, Pregnancy, And Privacy, Bridget J. Crawford

William & Mary Journal of Women and the Law

This Article frames a discussion of surrogacy within the context of existing income tax laws. A surrogate receives money for carrying and bearing a child. This payment is income by any definition, even if the surrogacy contract recites that it is a “reimbursement.” Cases and rulings on the income tax consequences of the sale of blood and human breast milk, as well as analogies to situations in which people are paid to wear advertising on their bodies, support the conclusion that a surrogate recognizes taxable income, although the Internal Revenue Service has never stated so. For tax purposes, the reproductive ...


In Whom We Trust, Temple K. Fogg 2010 Villanova Law School

In Whom We Trust, Temple K. Fogg

T. Keith Fogg

The Internal Revenue Service ("IRS") collects the majority of taxes through business entities that are required to withhold taxes from wages or collect excise taxes at the time of providing services. These business entities hold the taxes they collect in trust for the IRS. The wast majority of business entities pay over the taxes held in trust in a timely and appropriate manner; however, a sizeable amount, in dollar terms, does not get paid. Aside from passing criminal laws at or near the passage of the 1954 code, Congress has done little to create a structure that provides incentives for ...


Dissecting O'Donnabhain, Anthony C. Infanti 2010 University of Pittsburgh School of Law

Dissecting O'Donnabhain, Anthony C. Infanti

Anthony C. Infanti

In O'Donnabhain v. Commissioner, a sharply divided Tax Court allowed a medical expense deduction for some costs related to sex reassignment surgery. This short commentary examines the opinions in the case and concludes that the taxpayer's victory rings hollow.


Digital Commons powered by bepress