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The Tax Lives Of Uber Drivers: Evidence From Online Forums, Diane M. Ring, Shu-Yi Oei 2016 Boston College Law School

The Tax Lives Of Uber Drivers: Evidence From Online Forums, Diane M. Ring, Shu-Yi Oei

Boston College Law School Faculty Papers

In this Article, we investigate the tax issues and challenges facing Uber and Lyft drivers by studying their online interactions in three internet discussion forums: Reddit.com, Uberpeople.net, and Intuit TurboTax AnswerXchange. Using descriptive statistics and content analysis, we examine (1) the substantive tax concerns facing forum participants, (2) how taxes affect their driving and profitability decisions, and (3) the degree of user sophistication, accuracy of legal advising, and other cultural features of the forums.

We find that while forum participants displayed generally accurate understandings of tax filing and income inclusion obligations, their approaches to expenses and deductions were ...


The Target Method For Partnership Special Allocations And Why It Should Be Safe-Harbored, Daniel S. Goldberg 2016 University of Maryland School of Law

The Target Method For Partnership Special Allocations And Why It Should Be Safe-Harbored, Daniel S. Goldberg

Faculty Scholarship

The Treasury Regulations’ concept of “substantial economic effect” is the holy grail of partnership special allocations. Special allocations that have substantial economic effect will come within a safe harbor in the regulations and have assurance that the allocations that are provided in the partnership agreement will be respected. In order for the allocations to come within the substantial economic effect safe harbor, the partnership must (1) maintain capital accounts in accordance with the Treasury Regulations’ standard; (2) provide for liquidation in accordance with capital accounts in all events; and (3) either (a) provide for a deficit restoration obligation (DRO) on ...


Foreign Investors In U.S. Mutual Funds: The Trouble With Treaties, Jeffrey M. Colon 2016 Fordham University School of Law

Foreign Investors In U.S. Mutual Funds: The Trouble With Treaties, Jeffrey M. Colon

Faculty Scholarship

The United States is generally a tax haven for foreign portfolio investors: the United States exempts from tax most U.S. source interest and capital gains, but taxes dividends from U.S. companies; tax treaties generally eliminate U.S. tax on interest and reduce the 30% statutory rate on dividends. Foreign investors in U.S. mutual funds have not been treated as favorably. Fund distributions (other than of net capital gains) were originally treated as taxable dividends, regardless of the fund’s underlying income. Interest or short-term capital gains earned by the mutual fund — which would have been tax exempt ...


Tax Planning And Policy Drift, Sloan G. Speck 2016 University of Colorado Law School

Tax Planning And Policy Drift, Sloan G. Speck

Articles

This Article proposes a framework for analyzing how private-sector legal interpretations influence public policy. Political scientists and legal scholars use the terms “bureaucratic drift” and “legislative drift” to describe how administrative agencies and future legislative coalitions affect public policy enacted by Congress. This Article identifies a third category of policy drift: “planning drift.” Planning drift describes deviations from an enacting legislature’s policy preferences that result from private experts’ interpretations of existing law. After Congress enacts a statute, the first people to interpret and apply the new legislation generally are not regulators or judges, but instead are private experts, such ...


The Social Boundaries Of Corporate Taxation, Sloan G. Speck 2016 University of Colorado Law School

The Social Boundaries Of Corporate Taxation, Sloan G. Speck

Articles

Historically, the tax law distinction between corporate and conduit treatment drew primarily on doctrinal understandings, treating state-law corporations as corporate for tax purposes and classifying unincorporated legal entities based on their resemblance to conventional state-law corporations. More recently, commentators and Treasury have abandoned these doctrinal touchstones in favor of efficiency, broadly construed, as the guiding principle in determining an entity’s tax classification. This Article argues that, while important, efficiency considerations should not function as the sole arbiter of the boundary between corporate and conduit tax treatment. First, classical corporate taxation is, in many ways, deeply embedded within a larger ...


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 ...


U.S. Federal Income Taxation Of Individuals 2016, Deborah A. Geier 2015 Cleveland State University

U.S. Federal Income Taxation Of Individuals 2016, Deborah A. Geier

Deborah A. Geier

This is the third version of this textbook, updated through December 2015 for use beginning January 2016.

This textbook is not intended to be an exhaustive treatise; rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Chapter 1 outlines the conceptual meaning of the term “income” for uniquely tax purposes (as opposed to financial accounting or trust law purposes, for example) and examines the Internal ...


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).


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