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Articles 1 - 30 of 101
Full-Text Articles in Law
The Normative Underpinnings Of Taxation, Sagit Leviner Dr.
The Normative Underpinnings Of Taxation, Sagit Leviner Dr.
Sagit Leviner Dr.
Questions about the appropriate rules and mechanisms of taxation are, first and foremost, questions concerning the nature of society. What can be taxed, what cannot, for what purpose, when, and how, are all matters that go to the heart of society and, in particular, concern society’s underlying beliefs and values vis-à-vis the meaning and attainment of justice. This Article explores the role of normative values and theory in tax policymaking. It suggests that a candid elaboration of normative perspectives, and how they shed light on taxation, could lead to a better understanding of society as well as a better tax …
State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown
State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown
Dr Robert Brown
No abstract provided.
Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown
Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown
Dr Robert Brown
No abstract provided.
Federal Tax Procedure, Robert C. Brown
Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown
Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown
Dr Robert Brown
No abstract provided.
Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown
Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown
Dr Robert Brown
No abstract provided.
The Theory And Practice Of Modern Taxation, By William R. Green, Robert Brown
The Theory And Practice Of Modern Taxation, By William R. Green, Robert Brown
Dr Robert Brown
No abstract provided.
The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown
The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown
Dr Robert Brown
No abstract provided.
Domicile Versus Situs As The Basis Of Tax Jurisdiction, Robert Brown
Domicile Versus Situs As The Basis Of Tax Jurisdiction, Robert Brown
Dr Robert Brown
Address by Robert C. Brown, Professor of Law at Indiana University School of Law, delivered at the National Tax Conference, Indianapolis, Indiana, October, 1936.
State Property Taxes And The Federal Supreme Court, Robert C. Brown
State Property Taxes And The Federal Supreme Court, Robert C. Brown
Dr Robert Brown
No abstract provided.
When Is A Tax Not A Tax?, Robert C. Brown
New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown
New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown
Dr Robert Brown
No abstract provided.
Court Procedure In Federal Tax Cases, Robert Brown
Court Procedure In Federal Tax Cases, Robert Brown
Dr Robert Brown
No abstract provided.
Panelist, A Policy Framework For Knowledge-Based Capital, Hugh Ault
Panelist, A Policy Framework For Knowledge-Based Capital, Hugh Ault
Hugh J. Ault
No abstract provided.
Är Det Möjligt Att Utforma Eu-Förenliga Skatteflyktsregler? En Analys Med Särskilt Fokus På Eu-Domstolens Proportionalitetsbedömning, Maria Hilling
Är Det Möjligt Att Utforma Eu-Förenliga Skatteflyktsregler? En Analys Med Särskilt Fokus På Eu-Domstolens Proportionalitetsbedömning, Maria Hilling
Maria Hilling
No abstract provided.
Tax Glasnost' For Millionaires: Peeking Behind The Veil Of Ignorance Along The Publicity-Privacy Continuum, Marc Linder
Tax Glasnost' For Millionaires: Peeking Behind The Veil Of Ignorance Along The Publicity-Privacy Continuum, Marc Linder
Marc Linder
No abstract provided.
Eisenhower-Era Marxist-Confiscatory Taxation: Requiem For The Rhetoric Of Rate Reduction For The Rich, Marc Linder
Eisenhower-Era Marxist-Confiscatory Taxation: Requiem For The Rhetoric Of Rate Reduction For The Rich, Marc Linder
Marc Linder
No abstract provided.
Beneficial Ownership And The Remic Classification Rules, Bradley T. Borden, David J. Reiss
Beneficial Ownership And The Remic Classification Rules, Bradley T. Borden, David J. Reiss
Bradley T. Borden
REMICs are securitized pools of mortgages that qualify for special flow-through taxation. To qualify for flow-through tax treatment, the pool must satisfy several requirements. An intended REMIC that fails to satisfy those requirements will likely be taxed as a corporation and payments made to holders of interests in a failed REMIC will likely be nondeductible dividend payments, subjecting the REMIC to significant tax and penalties. Such tax and penalties will cause beneficial interests in the pool to lose value and frustrate investors who relied upon REMIC classification as an incentive to purchase interests. Thus, tax classification is critical to REMICs …
Är Det Möjligt Att Utforma Eu-Förenliga Skatteflyktsregler? En Analys Med Särskilt Fokus På Rättfärdigandegrunden Att Upprätthålla Den Väl Avvägda Fördelningen Av Beskattningsrätten, Maria Hilling
Maria Hilling
No abstract provided.
No Wealthy Parent Left Behind: An Analysis Of Tax Subsidies For Higher Education, Andrew Pike
No Wealthy Parent Left Behind: An Analysis Of Tax Subsidies For Higher Education, Andrew Pike
Andrew Pike
This article analyzes the status in 2007 of higher education costs in relation to U.S. taxation policy and the declining real income and ability of lower and middle income taxpayers to pay tuition and fees. Then-current tax policy lessened support for families with the greatest financial need while providing much greater levels of support to those with greater financial resources. To enhance distributional fairness, the author proposes that Congress repeal tax provisions that have this effect and consolidate the separate sources of federal financial aid grants into one program--an expanded Pell Grant program. He also advises that Congress make the …
Transparencia Y Anticorrupción, Primera Llamada De Peña, Norma E. Pimentel
Transparencia Y Anticorrupción, Primera Llamada De Peña, Norma E. Pimentel
Norma E Pimentel
No abstract provided.
Wall Street Rules Applied To Remic Classification, Bradley T. Borden, David Reiss
Wall Street Rules Applied To Remic Classification, Bradley T. Borden, David Reiss
Bradley T. Borden
Investors in mortgage-backed securities, built on the shoulders of the tax-advantaged Real Estate Mortgage Investment Conduit (“REMIC”), may be facing extraordinary tax losses because of how bankers and lawyers structured these securities. This calamity is compounded by the fact that those professional advisors should have known that the REMICs they created were flawed from the start. If these losses are realized, those professionals will face suits for damages so large that they could put them out of business.
The original paper is available at: http://newsandinsight.thomsonreuters.com/New_York/Insight/2012/09_-_September/Wall_Street_Rules_Applied_to_REMIC_Classification/.
When Should Asset Appreciation Be Taxed?: The Case For A Disposition Standard Of Realization., Jeffrey L. Kwall
When Should Asset Appreciation Be Taxed?: The Case For A Disposition Standard Of Realization., Jeffrey L. Kwall
Jeffrey L. Kwall
No abstract provided.
Akteure Des Internationalen Steuerrechts Und Ihre Handlungsformen, Hugh Ault
Akteure Des Internationalen Steuerrechts Und Ihre Handlungsformen, Hugh Ault
Hugh J. Ault
No abstract provided.
Grown-Up Income Shifting: Yesterday's Kiddie Tax Is Not Enough., Samuel Brunson
Grown-Up Income Shifting: Yesterday's Kiddie Tax Is Not Enough., Samuel Brunson
Samuel D. Brunson
No abstract provided.
Elective Taxation Of Risk-Based Financial Instruments: A Proposal., Samuel D. Brunson
Elective Taxation Of Risk-Based Financial Instruments: A Proposal., Samuel D. Brunson
Samuel D. Brunson
No abstract provided.
Reigning In Charities: Using An Intermediate Penalty To Enforce The Campaigning Prohibition., Samuel Brunson
Reigning In Charities: Using An Intermediate Penalty To Enforce The Campaigning Prohibition., Samuel Brunson
Samuel D. Brunson
No abstract provided.
Taxing Investment Fund Managers Using A Simplified Mark-To-Market Approach., Samuel Brunson
Taxing Investment Fund Managers Using A Simplified Mark-To-Market Approach., Samuel Brunson
Samuel D. Brunson
No abstract provided.
Transferee Liability, George Hani, Tamara Ashford, Robert D. Probasco
Transferee Liability, George Hani, Tamara Ashford, Robert D. Probasco
Robert Probasco
No abstract provided.
Accords D’Imposition À La Source «Rubik»: Une Double Alternative, Fabien Liegeois
Accords D’Imposition À La Source «Rubik»: Une Double Alternative, Fabien Liegeois
Dr. Fabien LIEGEOIS
Analyse de la systématique du Modèle suisse d'accords bilatéraux en matière d'imposition à la source (All;R-U; Aut).