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Full-Text Articles in Law
A Progressive Federal Tax Credit For State Tax Payments, Eric Kades
A Progressive Federal Tax Credit For State Tax Payments, Eric Kades
Popular Media
No abstract provided.
Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades
Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades
Faculty Publications
No abstract provided.
Tax Credits Basics & Update--Historic Tax Credits And New Markets Tax Credits (Powerpoint), Stephen M. Sharkey
Tax Credits Basics & Update--Historic Tax Credits And New Markets Tax Credits (Powerpoint), Stephen M. Sharkey
William & Mary Annual Tax Conference
No abstract provided.
Real Estate Methods And Credits: A Summary Of Recent Developments And Strategies (Powerpoint), Brandon C. Carlton
Real Estate Methods And Credits: A Summary Of Recent Developments And Strategies (Powerpoint), Brandon C. Carlton
William & Mary Annual Tax Conference
No abstract provided.
No Hope (Credits) For Louisiana Coffers, Glenn E. Coven, Michael B. Lang
No Hope (Credits) For Louisiana Coffers, Glenn E. Coven, Michael B. Lang
Faculty Publications
No abstract provided.
Who Should Be Entitled To Claim The New Education Credits?, Glenn E. Coven
Who Should Be Entitled To Claim The New Education Credits?, Glenn E. Coven
Faculty Publications
Professor Coven believes that the education assistance provisions enacted in 1997, while long overdue, were ill-considered and poorly constructed. Focusing on what should have been the simple question of who is entitled to claim an education tax credit, this report illustrates the harm that inadequate drafting produces. While section 25A appeared to deny a credit to a dependent child, an unfair and unwise result, the proposed regulations allow parents to shift the credit to their children but only on the forfeiture of the deduction for the personal exemption. That rule, says Coven, imposes a harsh penalty on low and middle-income …