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Articles 1 - 30 of 196
Full-Text Articles in Law
Bringing Small Business Development To Urban Neighborhoods, Robert E. Suggs
Bringing Small Business Development To Urban Neighborhoods, Robert E. Suggs
Robert E. Suggs
This article describes a race-neutral policy proposal designed to increase business formation and success rates for young urban African Americans. The proposal suggests using local governments' taxing authority, in a manner analogous to tax increment financing, to create financial incentives for successful small business owners to employ, and then mentor and train as business owners, young urban entrepreneurs from deteriorating neighborhoods. The amount of financial incentive varies directly with financial success of protégés and requires the transfer of some of the mentor’s social (reputational) capital to the protégé. Business activity has created wealth and economic mobility for other ethnic groups, …
Virtual Intermediaries Ii - Canadian Solutions (Drop Shipments) Compared With Us, Japanese & Eu Approaches, Richard Thompson Ainsworth
Virtual Intermediaries Ii - Canadian Solutions (Drop Shipments) Compared With Us, Japanese & Eu Approaches, Richard Thompson Ainsworth
Faculty Scholarship
Virtual travel agents are opportunistic internet-based travel agents. They are intermediary businesses that create mutually beneficial three-party transactions that secure accommodations for a traveler that: (a) meet the basic needs of the traveler (at a discount), (b) fills vacant room for accommodation retailers with guests that pay below market, but above standard costs, and (c) profit from the extra cash, the margin in the transaction.
The virtual intermediary’s eye is always on the discount and the cash flow. One of the things that catches their attention are the accommodation taxes which they collect from the traveler in advance and remit …
Living By The Initiative And Dying By The Initiative, Steve R. Johnson
Living By The Initiative And Dying By The Initiative, Steve R. Johnson
Scholarly Publications
A significant fiscal development in recent decades in many states has been revision of tax laws and policy not by legislatures but by voters through the initiative process. Initiatives often have been used to restrain the growth of taxes and spending, and to that extent the owners of wealth, property, and income have benefitted from initiatives. Among the many examples of controversial and important state tax and spending initiatives, one may think of the Taxpayer Bill of Rights in Colorado, the supermajority requirement for tax increases in Nevada, and of course Proposition 13 in California.
However, that gate swings both …
A New Era Of Tax Enforcement: From 'Big Stick' To Responsive Regulation, Sagit Leviner
A New Era Of Tax Enforcement: From 'Big Stick' To Responsive Regulation, Sagit Leviner
University of Michigan Journal of Law Reform
This Article explores the economics of crime and compliance as the dominant approach to U.S. tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic model as well as its application to tax. The Article then addresses the multiplicity of taxpayer behavior and the need and prospect of balancing the economically conceived methods of detection and punishment against other, more cooperative, means and developing a broader approach to tax enforcement more generally. The Article explores responsive regulation as a case study for an alternative method to tax enforcement that heavily …
Related Party Like-Kind Exchanges: Teruya Brothers And Beyond, Bradley T. Borden, Kelly E. Alton, Alan S. Lederman
Related Party Like-Kind Exchanges: Teruya Brothers And Beyond, Bradley T. Borden, Kelly E. Alton, Alan S. Lederman
Bradley T. Borden
The Ninth Circuit recently held that the non-tax-avoidance exception of Section 1031(f) generally will be unavailable where the taxpayer defers tax through a related-party exchange and cannot establish that the related party will incur a higher "tax price." This article examines this new addition to the body of law governing related-party exchanges and discusses planning approaches that exist after the ruling.
La Tributación En Los Negocios Internacionales, Juan David Barbosa
La Tributación En Los Negocios Internacionales, Juan David Barbosa
Juan David Barbosa Mariño
El presente escrito analiza, desde la perspectiva de la normatividad colombiana y del derecho tributario internacional, algunos de los aspectos mas importantes que deben ser considerados al estructurar o determinar los efectos tributarios de un negocio internacional. El análisis presenta las implicaciones fiscales que pueden tener la negociación de los distintos Incoterms; así como algunos de los efectos en materia de IVA que pueden tener las normas de origen y las normas de valoración aduanera. También señala algunos efectos de la aplicación de tratados internacionales para los negocios internacionales, particularmente los Convenios para evitar la Doble Imposición – de aquí …
Linton Family Llc And The Step Transaction Doctrine, Wendy G. Gerzog
Linton Family Llc And The Step Transaction Doctrine, Wendy G. Gerzog
All Faculty Scholarship
This article discusses Linton, a district court decision about a family limited liability company, indirect gifts, and the step transaction doctrine.
Viewpoints: Collection Due Process Hearings Should Be Expedited, T. Keith Fogg, Carlton M. Smith
Viewpoints: Collection Due Process Hearings Should Be Expedited, T. Keith Fogg, Carlton M. Smith
T. Keith Fogg
In this article, the authors argue that the collection due process hearings have failed in their objective of expediting cases and recommend creating stricter time-frame guidelines for CDP hearings.
Considering Tax Expenditures In State Budget Deliberations, Brad Borden
Considering Tax Expenditures In State Budget Deliberations, Brad Borden
Bradley T. Borden
This is the manuscript of a talk given at a public forum on tax expenditures in Topeka, Kansas. It explains how tax expenditures erode tax bases and diminish the state's ability to raise revenue, and it suggests that states should treat tax expenditures like direct expenditures in budget deliberations. Finally, the talk demonstrates how tax expenditures can be unfair. Although the comments are specific to the state of Kansas, the principles apply to all governments. A video recording of the proceedings is available at http://tinyurl.com/y85j3w8.
The Changing Landscape Of Tax Administration: Hot Topics Of Irs Audits Of Partnerships And S Corporations (Slides), Robert D. Schachat, Deborah M. Nolan
The Changing Landscape Of Tax Administration: Hot Topics Of Irs Audits Of Partnerships And S Corporations (Slides), Robert D. Schachat, Deborah M. Nolan
William & Mary Annual Tax Conference
No abstract provided.
Making Chicken Salad - Monetizing Tax Losses (Slides), Steven M. Friedman, Glenn M. Johnson
Making Chicken Salad - Monetizing Tax Losses (Slides), Steven M. Friedman, Glenn M. Johnson
William & Mary Annual Tax Conference
No abstract provided.
Debt Workouts For Partnerships And S Corporations (Slides), Peter J. Genz
Debt Workouts For Partnerships And S Corporations (Slides), Peter J. Genz
William & Mary Annual Tax Conference
No abstract provided.
Beyond First Blushes And Gut Reactions: Planning For The Coming Tax Increases (Slides), Mitchell A. Drossman
Beyond First Blushes And Gut Reactions: Planning For The Coming Tax Increases (Slides), Mitchell A. Drossman
William & Mary Annual Tax Conference
No abstract provided.
The Office Of Professional Responsibility - Mission And Structure (Slides)
The Office Of Professional Responsibility - Mission And Structure (Slides)
William & Mary Annual Tax Conference
No abstract provided.
Tax Issues In Real Estate Workouts, Peter J. Genz
Tax Issues In Real Estate Workouts, Peter J. Genz
William & Mary Annual Tax Conference
No abstract provided.
More Cooperation, Less Uniformity: Tax Deharmonization And The Future Of The International Tax Regime, Steven A. Dean
More Cooperation, Less Uniformity: Tax Deharmonization And The Future Of The International Tax Regime, Steven A. Dean
Faculty Scholarship
No abstract provided.
Allocations Made In Accordance With Partners' Interests In The Partnership, Brad Borden
Allocations Made In Accordance With Partners' Interests In The Partnership, Brad Borden
Bradley T. Borden
Tax law allocates partnership tax items in accordance with the partners' interests in the partnership if the allocations do not have substantial economic effect. Tax law also uses the partners' interests in the partnership to test whether certain allocations satisfy the test for substantiality. These rules that rely upon partners' interests in a partnership are at the heart of partneship taxation. Nonteless, tax law does a poor job of defining partners' interests in a partnership. This article illustrates the problems that arise because of that inadequate definition. It also recommends a few changes that could help remedy the existing shortcomings.
Corporate And Business Law, Laurence V. Parker
Corporate And Business Law, Laurence V. Parker
University of Richmond Law Review
No abstract provided.
Taxation, Craig D. Bell
More Cooperation, Less Uniformity: Tax Deharmonization And The Future Of The International Tax Regime, Steven Dean
More Cooperation, Less Uniformity: Tax Deharmonization And The Future Of The International Tax Regime, Steven Dean
Faculty Scholarship
Efforts to foster improved international tax cooperation have become preoccupied with tax harmonization. Deharmonization offers the possibility of harmony without uniformity By exploring two examples of tax deharmonization in practice and considering the origins and limitations of tax harmonization, this Article brings the traditional emphasis on harmonization into question. It then makes the case that deharmonization--cooperation without uniformity--could provide a viable alternative. Achieving tax deharmonization potential would require revisiting some of the most basic elements of our current international tax regime, particularly the benefits principle.
The 'Absurd Results' Doctrine In State And Local Cases, Steve R. Johnson
The 'Absurd Results' Doctrine In State And Local Cases, Steve R. Johnson
Scholarly Publications
A statute will not be applied according to the literal meaning of its words if to do so would produce absurd results. Cases considering this principle have never been in short supply, but the rule has appeared in a striking number of cases in recent months. Accordingly, it is timely to explore this doctrine in this installment of Interpretation Matters.
The first part describes the doctrine generally. The second part identifies a critical question – and point of dispute – about the doctrine: What results can be considered to be absurd enough for the doctrine to apply? The third part …
Because Parliament Can, Jim Corkery, Anthea Gerrard, Damien Lockie
Because Parliament Can, Jim Corkery, Anthea Gerrard, Damien Lockie
Anthea Gerrard
Comment on the drafting of arbitrary taxation and the large variety of taxes levied in Australia at various levels of government. A carbon tax may be preferred to a 'cap and trade' emissions trading system.
Retrospectivity, Jim Corkery, Anthea Gerrard
Creating State Incentives For Commercial Green Buildings: Did The Nevada Experience Set An Example Or Alter The Approach Of Other Jurisdictions?, Darren A. Prum
Creating State Incentives For Commercial Green Buildings: Did The Nevada Experience Set An Example Or Alter The Approach Of Other Jurisdictions?, Darren A. Prum
William & Mary Environmental Law and Policy Review
No abstract provided.
The Dual Subsidy Theory Of Charitable Deductions, Ilan Benshalom
The Dual Subsidy Theory Of Charitable Deductions, Ilan Benshalom
Indiana Law Journal
Americans contribute billions of dollars to charities on an annual basis. Charitable contributions not only represent American generosity, they also represent a form of giving that provides donors with tax relief The current literature on charitable contributions suggests that this relief plays an important role not only in decentralizing the provision of public goods, but also in helping the nonprofit sector provide public goods more efficiently than government spending. Even if these claims were indisputable, they are insufficient to justify the current scheme's antidemocratic function. This Article argues that, at their core, tax-subsidized contributions are part of a nondemocratic mechanism …
Recasting Carried Interest: An Examination Of Recent Tax Reform Proposals, Marguerite Racher Snyder
Recasting Carried Interest: An Examination Of Recent Tax Reform Proposals, Marguerite Racher Snyder
Indiana Law Journal
No abstract provided.
State Finance In Times Of Crisis, Brian Galle, Jonathan Klick
State Finance In Times Of Crisis, Brian Galle, Jonathan Klick
All Faculty Scholarship
As recent events illustrate, state finances are pro-cyclical: during recessions, state revenues crash, worsening the effects of economic downturns. This problem is well-known, yet persistent. We argue here that, in light of predictable federalism and political economy dynamics, states will be unable to change this situation on their own. Additionally, we note that many possible federal remedies may result in worse problems, such as creating moral hazard that would induce states to take on excessively risky policy, both fiscal and otherwise. Thus, we argue that policy makers should consider so-called “automatic” stabilizers, such as are found in the federal tax …
The Sixth Amendment And Expert Witnesses In Criminal Tax Cases, Steve R. Johnson
The Sixth Amendment And Expert Witnesses In Criminal Tax Cases, Steve R. Johnson
Scholarly Publications
Recently, in the Baxter case, a federal district court vacated the sentence imposed as a result of a guilty plea in a criminal tax case. The court held that the failure of defense counsel to retain the services of an expert in tax crimes sentencing violated the defendant’s Sixth Amendment right to effective representation.
This installment of the Tax Crimes column explores Baxter. Part A briefly notes the civil and criminal tax contexts in which tax experts are used. Part B describes Baxter and its holding. Part C asks whether defense counsel in criminal tax cases should always retain a …
Easterday And The Erosion Of The Financial Inability Defense, Steve R. Johnson
Easterday And The Erosion Of The Financial Inability Defense, Steve R. Johnson
Scholarly Publications
Several tax crimes in the code involve failure to pay known or assessed tax liabilities. For generations, there has been controversy over whether a taxpayer’s lack of funds from which to make payment should preclude conviction for those crimes. The potency of the financial inability defense1 has waned over the years. The recent decision of a divided Ninth Circuit panel in Easterday continues that trend, but the defense should still have life in some situations and some courts.
Part I of this report describes the tax crimes to which a financial inability defense may be relevant. Part II discusses Easterday. …
Misguided Relief: The Real Property Tax Addition To The Standard Deduction, Alan L. Feld
Misguided Relief: The Real Property Tax Addition To The Standard Deduction, Alan L. Feld
Faculty Scholarship
The push to use federal money for benevolent purposes occasionally produces more cost than benefit, particularly when the outlay comes in the form of taxes forgiven. The Housing Assistance Tax Act of 2008 added a supplement to the basic standard deduction. A nonitemizing taxpayer may claim a deduction for real property taxes paid, up to $500, $1,000 in the case of a joint return. Initially, the change applied only to 2008, but subsequent legislation extended its life through 2009, and pending legislation would make it a permanent part of the Code. Although well intentioned, the real property tax provision makes …