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Articles 1 - 4 of 4
Full-Text Articles in Law
Can The Government Change Tax Laws Retroactively?, Matthew J. Barrett
Can The Government Change Tax Laws Retroactively?, Matthew J. Barrett
Matthew J. Barrett
No abstract provided.
"Tax Services" As A Trojan Horse In The Auditor Independence Provisions Of Sarbanes-Oxley, Matthew J. Barrett
"Tax Services" As A Trojan Horse In The Auditor Independence Provisions Of Sarbanes-Oxley, Matthew J. Barrett
Matthew J. Barrett
This article argues that the failure of the Sarbanes-Oxley Act of 2002 (SOx) to prohibit auditors for public companies from also providing tax services to audit clients or their executives and selling tax shelters to anyone remains a Trojan horse that threatens both the investing public and the auditing profession. Although SOx enacted several reforms designed to enhance auditor independence, the legislation and implementing regulations that the Securities and Exchange Commission (SEC) subsequently promulgated allow an auditor for a publicly traded company to provide tax services to the company as long as the audit committee preapproves the engagement. As the …
Can A Deficiency Notice To A Non-Filing Taxpayer Shorten The Time To Claim A Refund In The Tax Court?, Matthew J. Barrett
Can A Deficiency Notice To A Non-Filing Taxpayer Shorten The Time To Claim A Refund In The Tax Court?, Matthew J. Barrett
Matthew J. Barrett
No abstract provided.
The Theological Case For Progressive Taxation As Applied To Diocesan Taxes Or Assessments Under Canon Law In The United States, Matthew J. Barrett
The Theological Case For Progressive Taxation As Applied To Diocesan Taxes Or Assessments Under Canon Law In The United States, Matthew J. Barrett
Matthew J. Barrett
Canon 1263 of the 1983 Code of Canon Law allows the diocesan bishop to impose taxes on the parishes in his diocese for diocesan needs. Canon 1263 requires that such taxes be proportionate to [the parishes'] income. To a tax lawyer, the adjective proportionate describes a so-called flat tax, or a system that imposes the same tax rate on every taxpayer's taxable income. Canon law commentators, however, have consistently agreed that canon 1263 also authorizes a progressive tax, which in this context would impose a higher tax rate on parishes with larger incomes. This article argues that Catholic social teachings, …