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The Declining Allure Of Being “American” And The Proliferation Of Corporate Tax Inversions: A Critical Analysis Of Regulatory Efforts To Curtail The Inversion Trend, John C. Hamlett 2016 Washington University School of Law

The Declining Allure Of Being “American” And The Proliferation Of Corporate Tax Inversions: A Critical Analysis Of Regulatory Efforts To Curtail The Inversion Trend, John C. Hamlett

Washington University Law Review

In the realm of tax policy, within which there is rarely broad-based consensus, there are few topics as polarizing as corporate tax inversions. An inversion is a paper transaction in which a US corporation reincorporates abroad to realize strategic tax benefits, without actually transplanting its operations overseas. These transactions necessarily reduce the US corporate income tax base, because although an inverted corporation is still taxed the same amount on income earned within the United States, it will no longer have to remit tax payments to the US Department of the Treasury (“Treasury”) for income earned abroad. This reduction in the ...


The Tax Provisions Denying A Deduction For Illegal Expenses And Expenses Of Illegal Businesses Should Be Repealed, Douglas A. Kahn, Howard Bromberg 2016 University of Michigan Law School

The Tax Provisions Denying A Deduction For Illegal Expenses And Expenses Of Illegal Businesses Should Be Repealed, Douglas A. Kahn, Howard Bromberg

Articles

Currently, the tax law denies a deduction for business expenses that violate a federal or state law (but only if the state law is generally enforced). In addition, losses, including business losses, cannot be deducted if they arise out of an illegal activity. For example, medical expenses are denied a deduction if they are illegal. Kickbacks, bribes, and rebates given in connection with the Medicaid or Medicare program are nondeductible. Any expenses, legal or not, incurred in connection with the conduct of a business of selling a controlled substance that is prohibited by federal law (or by the law of ...


The United States Tax Court - A Court For All Parties, T. Keith Fogg 2015 Villanova Law School

The United States Tax Court - A Court For All Parties, T. Keith Fogg

T. Keith Fogg

This article seeks to explain the role of the Tax Court both within the system of taxation and the system of tribunals of the United States. To provide this explanation, the article will address several specific areas: 1) the mission of the Court; 2) the placement of the Court within the judicial system and the scope of its jurisdiction; 3) selection of judicial officers of the Court; 4) the internal organization of the Court and its opinions; 5) access to the Court; 6) policy issues facing the Court; and 7) interaction between the Court and the public outside the courtroom ...


Problematic Self-Directed Retirement Plan Activities, David Randall Jenkins 2015 Unaffiliated

Problematic Self-Directed Retirement Plan Activities, David Randall Jenkins

David Randall Jenkins

My paper “Section 4975(e)(2)(G) Management and Investment Risk Diversification Standards” teaches the retirement plan (self-dealing activity, incidental benefit) bright line is quantified and defined by public policy’s management and investment risk diversification standards. Such retirement plan risk diversification policy compliance results in transforming generally proscribed Sections 4975(c)(1)(D), (E), or (F) prohibited transaction self-dealing activities into incidental benefits. My paper “Prohibited Transaction Chinese Walls” teaches eviscerating the self-dealing activity nexus plan asset element by and through properly invoking plan asset rule exceptions enables transforming specifically proscribed Sections 4975(c)(1)(A), (B), or (C ...


The Impact Of The United States Tax Laws On International Technology Transfer: An Overview And Some Suggestion For Minimizing The Bite, Marcus B. Finnegan, Robert E. McCarthy 2015 University of Georgia School of Law

The Impact Of The United States Tax Laws On International Technology Transfer: An Overview And Some Suggestion For Minimizing The Bite, Marcus B. Finnegan, Robert E. Mccarthy

Georgia Journal of International & Comparative Law

No abstract provided.


The More It Changes, The More It Stays The Same?: Automatic Indexing And Current Policy, Daniel Shaviro 2015 NYU School of Law

The More It Changes, The More It Stays The Same?: Automatic Indexing And Current Policy, Daniel Shaviro

New York University Law and Economics Working Papers

This projected chapter addresses issues associated with automatically indexing fiscal policies, such as those in the U.S. income tax and Social Security systems. Under indexing, a statistical measure - pertaining, for example, to inflation, wage levels, life expectancy, or income inequality - is used to determine changes to nominal legal rules that then take effect automatically. One possible reason for favoring automatic indexing is that it may keep the underlying policy, by some metric, "the same" as empirical circumstances change. While indexing often makes sense, from the standpoint of a policymaker whose long-term preferences it would keep in place barring further ...


The Two Faces Of The Single Tax Principle, Daniel Shaviro 2015 NYU School of Law

The Two Faces Of The Single Tax Principle, Daniel Shaviro

New York University Law and Economics Working Papers

This short paper, prepared for a symposium, “Reconsidering the Tax Treaty,” to be held at Brooklyn Law School on October 23, 2015, examines the “single tax principle,” arguably underlying bilateral tax treaties, in connection with evaluating the treaties’ future role in the development of international tax law and policy. It distinguishes between “upside” departures from the single tax principle, which occur when the same dollar of income is taxed more than once, and “downside” departures, which occur when it is not taxed at all.

The paper argues that a focus on barring upside departures from the single tax principle can ...


The More It Changes, The More It Stays The Same?: Automatic Indexing And Current Policy, Daniel Shaviro 2015 NYU School of Law

The More It Changes, The More It Stays The Same?: Automatic Indexing And Current Policy, Daniel Shaviro

New York University Public Law and Legal Theory Working Papers

This projected chapter addresses issues associated with automatically indexing fiscal policies, such as those in the U.S. income tax and Social Security systems. Under indexing, a statistical measure - pertaining, for example, to inflation, wage levels, life expectancy, or income inequality - is used to determine changes to nominal legal rules that then take effect automatically. One possible reason for favoring automatic indexing is that it may keep the underlying policy, by some metric, "the same" as empirical circumstances change. While indexing often makes sense, from the standpoint of a policymaker whose long-term preferences it would keep in place barring further ...


The Two Faces Of The Single Tax Principle, Daniel Shaviro 2015 NYU School of Law

The Two Faces Of The Single Tax Principle, Daniel Shaviro

New York University Public Law and Legal Theory Working Papers

This short paper, prepared for a symposium, “Reconsidering the Tax Treaty,” to be held at Brooklyn Law School on October 23, 2015, examines the “single tax principle,” arguably underlying bilateral tax treaties, in connection with evaluating the treaties’ future role in the development of international tax law and policy. It distinguishes between “upside” departures from the single tax principle, which occur when the same dollar of income is taxed more than once, and “downside” departures, which occur when it is not taxed at all.

The paper argues that a focus on barring upside departures from the single tax principle can ...


Note, Discovery Of Federal Income Tax Returns And The New "Qualified" Privileges, William Edmundson 2015 Georgia State University College of Law

Note, Discovery Of Federal Income Tax Returns And The New "Qualified" Privileges, William Edmundson

William A. Edmundson

No abstract provided.


The Estate Planner's Income Tax Playbook, Samuel Donaldson 2015 Georgia State University College of Law

The Estate Planner's Income Tax Playbook, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2003 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2003 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


United States International Taxation, Allison Christians, Samuel Donaldson, Phillip Postlewaite 2015 University of Wisconsin Law School

United States International Taxation, Allison Christians, Samuel Donaldson, Phillip Postlewaite

Samuel A. Donaldson

No abstract provided.


Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx 2015 Georgia State University College of Law

Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx

Samuel A. Donaldson

No abstract provided.


2010 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2010 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2009, through September, 2010. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).


2008 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2008 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2007, through August, 2008. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).


2007 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2007 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin 2015 University of Maryland Francis King Carey School of Law

Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin

Samuel A. Donaldson

Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. PLEASE NOTE: If you ...


Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson 2015 Georgia State University College of Law

Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson

Samuel A. Donaldson

This article discusses three income tax rules that can cause partners to recognize gain for federal income tax purposes upon the liquidation of a family limited partnership: §§ 704(c)(1)(B), 731(c), and 737. From a policy perspective, the application of these rules to traditional family limited partnerships creates two problems. These problems are illustrated through the use of a hypothetical case study. The first problem (which arises where the partnership holds loss property) is that of super-recognition, where a partner recognizes more gain from the liquidation than he or she would recognize upon a sale of his or ...


Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin 2015 University of Maryland Francis King Carey School of Law

Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin

Samuel A. Donaldson

Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. The book also includes ...


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