Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- Selected Works (78)
- The University of Akron (42)
- University of Georgia School of Law (22)
- William & Mary Law School (21)
- SelectedWorks (17)
-
- New York Law School (13)
- University of Michigan Law School (12)
- Northwestern Pritzker School of Law (11)
- Florida State University College of Law (9)
- Maurice A. Deane School of Law at Hofstra University (9)
- Chicago-Kent College of Law (8)
- Osgoode Hall Law School of York University (6)
- University of Florida Levin College of Law (6)
- University of Washington School of Law (6)
- Maurer School of Law: Indiana University (5)
- Schulich School of Law, Dalhousie University (5)
- Brooklyn Law School (4)
- Duke Law (4)
- Pace University (4)
- University of Baltimore Law (4)
- University of Miami Law School (4)
- University of Pittsburgh School of Law (4)
- American University Washington College of Law (3)
- Boston University School of Law (3)
- Brigham Young University Law School (3)
- Georgetown University Law Center (3)
- Louisiana State University Law Center (3)
- Marquette University Law School (3)
- The Peter A. Allard School of Law (3)
- University of San Diego (3)
- Keyword
-
- Taxation (40)
- Tax law (31)
- Tax (24)
- Internal Revenue Service (22)
- IRS (16)
-
- Tax Law (16)
- Corporate tax (11)
- Federal income tax (11)
- Corporate Taxation (10)
- Estate tax (10)
- Tax policy (10)
- Income tax (9)
- Partnership Taxation (9)
- Corporations (8)
- Income Taxation (8)
- Partnership (8)
- Patient Protection and Affordable Care Act (8)
- Federal Tax Procedure (7)
- Gift tax (7)
- Tax reform (7)
- Corporate taxation (6)
- Economics (6)
- Internal Revenue Code (6)
- King v. Burwell (6)
- Tax cheating (6)
- Tax credits (6)
- Tax shelter (6)
- Tax-exempt (6)
- Underwood-Simmons Tariff Act (6)
- Canada (5)
- Publication
-
- Akron Law Review (42)
- Georgia Journal of International & Comparative Law (20)
- Faculty Scholarship (19)
- Articles (18)
- Martin J. McMahon (18)
-
- William & Mary Annual Tax Conference (17)
- Northwestern University Law Review (11)
- ACTEC Law Journal (9)
- Karen Burke (9)
- Chicago-Kent Law Review (8)
- Rooftops Project (7)
- Scholarly Publications (7)
- NYLS Law Review (6)
- Andy Grewal (5)
- Osgoode Hall Law Journal (5)
- UF Law Faculty Publications (5)
- Articles by Maurer Faculty (4)
- Articles, Book Chapters, & Popular Press (4)
- Journal Articles (4)
- All Faculty Publications (3)
- All Faculty Scholarship (3)
- Arthur Acevedo (3)
- David Randall Jenkins (3)
- Georgetown Law Faculty Publications and Other Works (3)
- Grayson McCouch (3)
- Kathryn J. Kennedy (3)
- Lawrence Lokken (3)
- Michael C. Dorf (3)
- Oluwaseun Viyon Ojo (3)
- Omri Y Marian (3)
- Publication Type
Articles 1 - 30 of 368
Full-Text Articles in Law
Designing A 21st Century Corporate Tax – An Advance U.S. Minimum Tax On Foreign Income And Other Measures To Protect The Base, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni
Designing A 21st Century Corporate Tax – An Advance U.S. Minimum Tax On Foreign Income And Other Measures To Protect The Base, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship
The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This article continues our exploration of second best international tax reforms that would protect the U.S. corporate tax base and have some likelihood of adoption. In this case, we consider how a U.S. minimum tax on foreign income earned by a controlled foreign corporation should be designed to protect the United States against erosion of its corporate income tax base and to combat tax competition by low-tax intermediary countries. In the authors’ view, a minimum tax should be an interim levy that preserves the residual U.S. tax …
How The Massachusetts Supreme Judicial Court Should Interpret Wynne, Michael S. Knoll, Ruth Mason
How The Massachusetts Supreme Judicial Court Should Interpret Wynne, Michael S. Knoll, Ruth Mason
All Faculty Scholarship
In this special report, Knoll and Mason discuss how the Massachusetts Supreme Judicial Court should apply Wynne when it hears on remand First Marblehead v. Commissioner of Revenue. The authors conclude that when it originally heard the case, the Massachusetts court mistakenly considered, as part of its internal consistency analysis, whether Gate Holdings Inc. experienced double state taxation. As developed by the U.S. Supreme Court and most recently applied in Wynne, the internal consistency test is not concerned with actual double taxation that may arise from the interaction of different states’ laws. Rather, the test is designed to determine …
The Eighth Amendment And Tax Evasion: Whether Fatca Non-Compliance Fines And Fbar Penalties Are Excessive, Tyler R. Murray
The Eighth Amendment And Tax Evasion: Whether Fatca Non-Compliance Fines And Fbar Penalties Are Excessive, Tyler R. Murray
William & Mary Bill of Rights Journal
No abstract provided.
Exculpatory Liabilities And Partnership Nonrecourse Allocations, Karen C. Burke
Exculpatory Liabilities And Partnership Nonrecourse Allocations, Karen C. Burke
Karen Burke
The rise of limited liability companies (LLCs) classified as partnerships for federal income tax purposes challenges traditional assumptions concerning the treatment of recourse and nonrecourse liabilities under Subchapter K. The complex rules of sections 704(b) and 752 give little attention to liabilities that are recourse to the entity under section 1001 but for which no member bears the economic risk of loss under section 752. In comparison to traditional general or limited partnerships, however, LLCs are much more likely to incur such "exculpatory" liabilities because of the limited liability shield under state law. Although exculpatory liabilities are functionally quite similar …
A Winn For Educational Pluralism, Nicole Stelle Garnett
A Winn For Educational Pluralism, Nicole Stelle Garnett
Nicole Stelle Garnett
This short essay takes as its starting point on the Supreme Court’s recent decision in Winn v. Arizona Christian Tuition Organization, which involved an Establishment Clause challenge to Arizona’s scholarship tax program — a school-choice device that provides tax credits from state income taxes for donations to organizations granting scholarship to private K-12 schools. In Winn, a divided court ruled that taxpayers lack standing to challenge this and other tax credit programs — thereby dramatically limiting the Flast v. Cohen exception to the no-taxpayer-standing rule. The essay makes the case that the Winn will promote authentic educational pluralism by clearing …
Saving The Next Superman: An Alternative Approach To The Taxation Of Copyright Termination Rights, Benjamin Newell
Saving The Next Superman: An Alternative Approach To The Taxation Of Copyright Termination Rights, Benjamin Newell
Journal of Intellectual Property Law
No abstract provided.
Trade Act Of 1974-Countervailing Duties-Nonexcessive Remission Of Foreign Excise Tax On Products Imported Into The United States Does Not Constitute A Bounty Or Grant Requiring The Levy Of Countervailing Duties, Garry Seltzer
Georgia Journal of International & Comparative Law
No abstract provided.
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
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.
Comments On Proposed Treasury Regulations Defining Terms Relating To Marital Status, Anthony C. Infanti, The American Bar Association
Comments On Proposed Treasury Regulations Defining Terms Relating To Marital Status, Anthony C. Infanti, The American Bar Association
Articles
These comments respond to proposed Treasury Regulations defining terms relating to marital status in the Internal Revenue Code following the Supreme Court's decision in the Windsor and Obergefell cases. The comments applaud the Internal Revenue Service for reading gendered terms relating to marital status in a gender-neutral fashion. For a number of reasons, however, the comments recommend that the final regulations omit the proposed rule for determining an individual’s marital status and, in its place, codify the current deference to local law in determining marital status for federal tax purposes. Most importantly, the comments further recommend that the final regulations …
Curb Your Enthusiasm For Pigovian Taxes, Victor Fleischer
Curb Your Enthusiasm For Pigovian Taxes, Victor Fleischer
Faculty Scholarship
Pigovian (or “corrective”) taxes have been proposed or enacted on dozens of harmful products and activities: carbon, gasoline, fat, sugar, guns, cigarettes, alcohol, traffic, zoning, executive pay, and financial transactions, among others. Academics of all political stripes are mystified by the public’s inability to see the merits of using Pigovian taxes more frequently to address serious social harms, some even calling for the creation of a “Pigovian state.”
This academic enthusiasm for Pigovian taxes should be tempered. A Pigovian tax is easy to design—as a uniform excise tax—if one assumes that each individual causes the same amount of harm with …
How King V. Burwell Creates Tax Problems For Consumers And What The Treasury Can Do About It, Andy Grewal
How King V. Burwell Creates Tax Problems For Consumers And What The Treasury Can Do About It, Andy Grewal
Andy Grewal
Commentators have expressed concern that a government loss in King v. Burwell, which addresses whether taxpayers can enjoy tax credits for policies purchased on federal health care exchanges, will lead to a "death spiral" during future enrollment seasons.
However, this discussion threatens to mask the potential tax problems facing persons who purchase policies this enrollment season. As this short article explains, purchasers may be faced with a surprising tax bill when they complete their 2015 tax returns. Additionally, the government has argued that it can protect customers from surprise tax bills, but it's authority to do so is far from …
The Inexorable Rise Of The Vat: Is The Us Next?, Reuven S. Avi-Yonah
The Inexorable Rise Of The Vat: Is The Us Next?, Reuven S. Avi-Yonah
Law & Economics Working Papers
The rise of the Value Added Tax (VAT) from obscure beginnings in the 1950s to one of the most important taxes in the world (by revenue collected) is a story worth telling, and Kathryn James does a magnificent job in telling it in her new book. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship on the …
The Estate Planner's Income Tax Playbook, Samuel A. Donaldson
The Estate Planner's Income Tax Playbook, Samuel A. Donaldson
Samuel A. Donaldson
No abstract provided.
The Easy Case Against Tax Simplification, Samuel A. Donaldson
The Easy Case Against Tax Simplification, Samuel A. Donaldson
Samuel A. Donaldson
There is growing political momentum to simplify the Internal Revenue Code. While the federal tax laws should be no more complex than necessary, this Article demonstrates that tax complexity is not as bad as political rhetoric leads us to believe. The Article makes four arguments in support of this thesis. First, the forces comprising tax complexity are either inevitable or net beneficial, so calls for simplification are ultimately pointless. Second, the alleged harms of tax complexity are either unproven or overstated, so the need for simplification is questionable. Third, significant proposals for simplification are flawed because they either overcorrect for …
The Evolution Of Giving: Considerations For Regulation Of Cryptocurrency Donation Deductions, Ashley Pittman
The Evolution Of Giving: Considerations For Regulation Of Cryptocurrency Donation Deductions, Ashley Pittman
Duke Law & Technology Review
This Issue Brief looks at the rapidly growing area of cryptocurrency donations to nonprofit organizations. Given the recent IRS guidance issued on taxation of Bitcoin, specifically its decision to treat cryptocurrencies as property, questions now arise as to how charitable contributions of the coins will be valued for tax deductions. Though Bitcoin resembles most other capital gain property, its volatility, general decline in value, anonymity, and potential for abuse require specific guidance on valuation and substantiation so as to handle its unique nature and prevent larger deductions for charitable contributions than those to which taxpayers are entitled.
Post-Graduate Legal Training: The Case For Tax-Exempt Programs, Adam Chodorow, Philip T. Hackney
Post-Graduate Legal Training: The Case For Tax-Exempt Programs, Adam Chodorow, Philip T. Hackney
Journal Articles
The challenging job market for recent law school graduates has highlighted a fact well known to those familiar with legal education: A significant gap exists between what students learn in law school and what they need to be practice-ready lawyers. Legal employers historically assumed the task of providing real-world training, but they have become much less willing to do so. At the same time, a large numbers of Americans – and not just those living at or below the poverty line – are simply unable to afford lawyers. In this Article, we argue that post-graduate legal training, similar to post-graduate …
Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke
Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke
Seattle University Law Review
Leverage is an essential but often troubling component of the U.S. market. The financial crisis highlighted the risks and complexity of a leverage web that includes flesh-and-blood people from all walks of life and paper people from all corners of the business and investment world. In the tax area, the potentially problematic incentive effects of interest deductibility have long engaged a wide array of tax commentators and policymakers. While interest deductibility rightly receives widespread scrutiny, a more comprehensive approach to leverage is needed. This Article focuses on the surprisingly complicated tax treatment of cash (and cash equivalent) borrowings. This Article …
2015 Tax Conference Speakers
William & Mary Annual Tax Conference
No abstract provided.
Employee Benefits In Acquisitions, Paul M. Hamburger
Employee Benefits In Acquisitions, Paul M. Hamburger
William & Mary Annual Tax Conference
No abstract provided.
Special Family And Lifestyle Tax Issues, Helena S. Mock
Special Family And Lifestyle Tax Issues, Helena S. Mock
William & Mary Annual Tax Conference
No abstract provided.
21st Century State Taxation Of The Closely Held Business, D. French Slaughter Iii, Duane Dobson
21st Century State Taxation Of The Closely Held Business, D. French Slaughter Iii, Duane Dobson
William & Mary Annual Tax Conference
No abstract provided.
Corporate Tax Update, Andrew F. Gordon, Lisa M. Zarlenga
Corporate Tax Update, Andrew F. Gordon, Lisa M. Zarlenga
William & Mary Annual Tax Conference
No abstract provided.
Dealing With Installment Sales 35 Years After The Installment Sales Revision Act Of 1980, Robert D. Schachat
Dealing With Installment Sales 35 Years After The Installment Sales Revision Act Of 1980, Robert D. Schachat
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe
William & Mary Annual Tax Conference
No abstract provided.
Traps All Tax Practitioners Should Know And Avoid, Christopher S. Rizek, Craig D. Bell, Karen Hawkins
Traps All Tax Practitioners Should Know And Avoid, Christopher S. Rizek, Craig D. Bell, Karen Hawkins
William & Mary Annual Tax Conference
No abstract provided.
The Administration's Tax Reform Targets -- Selected Issues, Stephen L. Owen, Lisa M. Zarlenga
The Administration's Tax Reform Targets -- Selected Issues, Stephen L. Owen, Lisa M. Zarlenga
William & Mary Annual Tax Conference
No abstract provided.
International Tax Considerations: Inbound & Outbound (Slides), Seth Green
International Tax Considerations: Inbound & Outbound (Slides), Seth Green
William & Mary Annual Tax Conference
No abstract provided.
Aligning The Stars -- Estate Planning For Entrepreneurs In Interesting Times, Stefan F. Tucker, Mary Ann Mancini, Tammara Langlieb
Aligning The Stars -- Estate Planning For Entrepreneurs In Interesting Times, Stefan F. Tucker, Mary Ann Mancini, Tammara Langlieb
William & Mary Annual Tax Conference
No abstract provided.