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Articles 1 - 3 of 3
Full-Text Articles in Law
Tax Ferrets, Tax Consultants, Bounty Hunters, And Hired Guns: The Property Tax Netherworld Fueled By Contingency Fees And Champertous Agreements, J. Lyn Entrikin
Tax Ferrets, Tax Consultants, Bounty Hunters, And Hired Guns: The Property Tax Netherworld Fueled By Contingency Fees And Champertous Agreements, J. Lyn Entrikin
Faculty Scholarship
Contingency fee agreements between local tax assessors and contract auditors on the one hand, and property owners and private tax consultants on the other, create perverse financial incentives that undermine the integrity of state and local tax administration. When local governments engage outside auditors to identify undervalued or escaped taxable property, the practice raises serious due process and ethical concerns. As a matter of policy, diverting a share of property tax revenue to private third parties in consideration for outsourced tax assessment services undermines public accountability and reduces net property tax revenue for local government services. And when states allow …
Is An Employment-Discrimination Award Taxable?, L. Scott Stafford
Is An Employment-Discrimination Award Taxable?, L. Scott Stafford
Faculty Scholarship
No abstract provided.
Section 752(C): The Other Issue In Tufts V. Commissioner, L. Scott Stafford
Section 752(C): The Other Issue In Tufts V. Commissioner, L. Scott Stafford
Faculty Scholarship
No abstract provided.