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Full-Text Articles in Law
Op Ed: Throwing Cold Water On Expensing Of Assets, Deborah A. Geier
Op Ed: Throwing Cold Water On Expensing Of Assets, Deborah A. Geier
Law Faculty Articles and Essays
Deborah A. Geier rebuts a proposal for full expensing (except for 10-year depreciation of buildings) for all assets and all taxpayers to accomplish simplification, arguing that such a proposal would need to be combined with a repeal of the interest deduction.
Advance Trade Discounts: A Reprise, Deborah A. Geier
Advance Trade Discounts: A Reprise, Deborah A. Geier
Law Faculty Articles and Essays
Prof. Deborah A. Geier, in a response to a recent article by Robert Willens on advance trade discounts, discusses the differences between the courts' analyses and some academics' approaches to measuring the income tax base properly.
No Credit For Gross Withholding Taxes On Portfolio Investments?, Deborah A. Geier
No Credit For Gross Withholding Taxes On Portfolio Investments?, Deborah A. Geier
Law Faculty Articles and Essays
Prof. Deborah Geier discusses the creditability of foreign gross withholding taxes on portfolio investments.