Law Commons^™

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, …

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 …

Aall Academic Law Library Special Interest Section’S Task Force On The Aba Standards Review, Gordon Russell

Gordon R. Russell

No abstract provided.

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.

Which Is Worse, Tax Fluctuations Or Spending Fluctuations?, David Gamage

David Gamage

Employing a risk-allocation approach, this paper analyzes the extent to which a government subject to balanced-budget constraints should fluctuate tax or spending policies in response to economic volatility.

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

Anthea Gerrard

No abstract provided.

Repeal Tax Incentives For Esops, Andrew Stumpff, Norman Stein

Norman P. Stein

The proposal would repeal special tax incentives given to employee stock ownership plans, as well as the exemption granted to those plans from the investment diversification requirement of the ERISA.

The proposal is made as a part of the Shelf Project, a collaboration among tax professionals to develop - and perfect proposals to help Congress when it is ready to raise revenue. Shelf Project proposals are intended to raise revenue without raising rates because the best systems have the lowest feasible tax rates and taxes that are unavoidable. Shelf projects defend the tax base and improve the rationality and efficiency …

Panelist, The International Network For Tax Research And The American Journal Of Comparative, Conference On "Comparative Tax Law: Theory And Practice, Hugh Ault

Hugh J. Ault

No abstract provided.

Award Presentation: 63rd International Fiscal Association Annual Meeting, Hugh Ault

Hugh J. Ault

No abstract provided.

Digital Divide Older People And Online Legal Advice, Subhajit Basu, Joe Duffy, Helen Davey

Subhajit Basu

Many older people are not aware where and when advice is available. Furthermore they may be unaware that advice is needed

Panelist, Confederation Of Swedish Enterprise, Tax Aspects Of Tradable Emissions Permits, Hugh Ault

Hugh J. Ault

No abstract provided.

2008 Oecd Model: The New Arbitration Provision, Hugh Ault

Hugh J. Ault

New Art. 25(5), added to Art. 25 (Mutual agreement procedure) of the OECD Model as part of the 2008 Update, provides for the mandatory arbitration of unresolved issues arising in the course of a mutual agreement procedure. This article first examines the various factors that led to the adoption of Art. 25(5) and the stages of its development by the OECD. The article then discusses some technical aspects of the new arbitration provision, including the Sample Mutual Agreement setting out some procedural rules, which is attached as an Annex to Art. 25.

Digital Ethics In Bridging Digital Divide, Subhajit Basu

Subhajit Basu

Our information society is creating parallel systems: one for those with income, education and literacy connections, giving plentiful information at low cost and high speed: the other are those without connections, blocked by high barriers of time, cost and uncertainty and dependent upon outdated information. Hence it can be expressed the DD is nothing but a reflection of social divide. The question is what is the best strategy to construct an information society that is ethically sound? Most people have the views that ICT and underlying ideologies are neutral. This Technology has become so much naturalized that it can no …

Session Chair, Oecd Advisory Group For Co-Operation With Non-Oecd Countries, Hugh Ault

Hugh J. Ault

No abstract provided.

Panelist, Frankfurt International Arbitration Center: Tax Meets Arbitration, Hugh Ault

Hugh J. Ault

No abstract provided.

Tax Collection: Procedure And Strategies, T. Fogg

T. Keith Fogg

No abstract provided.

Chapter 11, Section 10, T. Fogg

T. Keith Fogg

No abstract provided.

Reflections On The Role Of The Oecd In Developing International Tax Norms, Hugh Ault

Hugh J. Ault

On September 8–9, 2008, the Organisation for Economic Cooperation and Development (“OECD”) held a Special Conference commemorating the 50th Anniversary of the OECD Model Tax Convention (“Model Convention” or “Model”). The Conference was attended by over 650 participants from the private sector and the government, representing over 100 countries. Both the level of participation and the geographical diversity represented at the conference would seem concrete evidence of the perceived importance of the role of the OECD in developing international tax norms. In his remarks opening the conference, the OECD Secretary General noted that the success of the OECD Model was …

Handling A Case With Potential Criminal Problems, Including Dealing With Nonfilers, T. Fogg

T. Keith Fogg

No abstract provided.

Flying Passports Of Convenience, Karl T. Muth

Karl T Muth

This paper proposes an economic alternative to the legal construct of citizenship that currently dominates international law.

Leaving Money On The Table And Providing An Incentive Not To Pay -- The Story Of A Flawed Collection Device, Temple K. Fogg

T. Keith Fogg

As of September 30, 2007, the IRS had $282-billion of unpaid assessments on its books. Of that amount $58-billion, over 20 percent, represents the unpaid payroll taxes due from employers. The majority of payroll taxes due from employers results from income and social security taxes collected by the employer and held in trust for the government. Internal Revenue Code section 6672 ("6672") gives the government the right to pierce the corporate veil to pursue collection of these payroll taxes. Because it creates personal liability, 6672 can serve as a powerful tool in the fight against the growing tax gap.

Unfortunately, …

Cyber Crimes And Effectiveness Of Laws In India To Control Them, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

What Is Wrong With Tax Evasion?, Stuart Green

Stuart Green

This talk, originally delivered at a University of Houston symposium on tax crimes, asks why the norms that underlie our laws against tax evasion are so seemingly unstable. Ten reasons are offered: (1) tax evasion is difficult to distinguish from tax avoidance, (2) the conduct that underlies the crime of tax evasion is complex, (3) choate and inchoate liability are conflated, (4) a heightened mens rea of "willfulness" is required, (5) the level of enforcement is low, (6) enforcement practices are arbitrary and uneven, (7) criminal and civil violations are not clearly distinguished, (8) there is a sense that "everyone …

A Cost Of Tax Planning, Yoram Margalioth, Eyal Sulganik, Rafael Eldor, Yoseph M. Edrey Prof.

Yoseph M. Edrey

Tax planning is an area of growing interest and this paper is an attempt to contribute to the small formal literature on this topic. The paper analyzes the case of tax planning that manipulates the tax system to impose lower effective tax rates on gains than on losses, and proves that such tax planning may provide firms with an incentive to produce more than the social optimum. This inefficiency is different from the general inefficiency entailed by income taxation, captured by the conventional notion of excess burden. A low asymmetric tax may be more distortive than a high symmetric tax …

Tributação & Desenvolvimento, Ivo T. Gico

Ivo Teixeira Gico Jr.

Editorial sobre o papel da tributação no desenvolvimento econômico.

It Down And Count The Cost:" A Framework For Constitutionally Enforcing The 501(C)(3) Campaign Intervention Ban, Benjamin Leff

Benjamin Leff

The Gap In The Employment Tax Gap, Richard Winchester

Richard Winchester

No abstract provided.

Chatterjee V. Ontario: Property, Crime And Civil Proceedings, Michelle Gallant

Michelle Gallant

This paper examines the decision in Chatterjee v. Ontario (Attorney General), which upheld the constitutionality of provincial legislation permitting the pursuit of civil actions in response to criminal activity. The legislation in question, Ontario's Civil Remedies Act, enabled the pursuit of money remedies for criminal activities through civil legal proceedings. The Supreme Court of Canada in Chatterjee examined whether or not provincial legislation permitting civil actions for breaches of the federal Criminal Code was ultra vires provincial jurisdiction. This paper provides an overview and an analysis of the Chatterjee decision.