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Full-Text Articles in Law
Saving The Farm Or Giving Away The Farm: A Critical Analysis Of The Capital Gains Tax Preferences, Phyllis C. Taite
Saving The Farm Or Giving Away The Farm: A Critical Analysis Of The Capital Gains Tax Preferences, Phyllis C. Taite
San Diego Law Review
This Article addresses some of the inequities and offers a multi-faceted proposal to raise revenue and incentivize preferences for a more balanced approached to tax policy. First, I advance a proposal that offers solutions to shift certain aspects of the capital gains tax preferences toward the middle and lower class. To balance the costs, I then propose an option to phase out or eliminate other preferences that primarily benefit the wealthiest taxpayers. This balanced approach will allow the government to raise revenue and change the capital gains tax preferences from a rewards to an incentive-based system. Part II of this …
Abstracts Of Recent Cases, Frank Cuomo Jr.
Abstracts Of Recent Cases, Frank Cuomo Jr.
West Virginia Law Review
No abstract provided.
Taxation Of Life Tenants As Trustees
Taxation Of Life Tenants As Trustees
Washington and Lee Law Review
No abstract provided.
Tax Aspects Of Contributions To Employees' Trust Funds
Tax Aspects Of Contributions To Employees' Trust Funds
Washington and Lee Law Review
No abstract provided.