Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- Universitas Indonesia (82)
- San Jose State University (12)
- DePaul University (6)
- Maurer School of Law: Indiana University (2)
- University of Michigan Law School (2)
-
- Florida A&M University College of Law (1)
- Florida International University College of Law (1)
- Georgia State University College of Law (1)
- Loyola University Chicago, School of Law (1)
- Mercer University School of Law (1)
- Northwestern Pritzker School of Law (1)
- Pace University (1)
- Penn State Dickinson Law (1)
- Pepperdine University (1)
- Seattle University School of Law (1)
- University at Buffalo School of Law (1)
- University of Cincinnati College of Law (1)
- University of Oklahoma College of Law (1)
- University of Richmond (1)
- Keyword
-
- Copyright (5)
- Tax (4)
- Agreement (3)
- Deposit Insurance Corporation (3)
- Indonesia (3)
-
- Investment (3)
- Legal Protection (3)
- Taxation (3)
- Transparency (3)
- Acquisitions (2)
- Administrative Court (2)
- Bank (2)
- Corporation (2)
- Credit (2)
- Income (2)
- Insurance (2)
- Insurance Company (2)
- Legal policy (2)
- Policy Guarantee Agency (2)
- Policy Guarantee Program (2)
- Regional regulations (2)
- Song (2)
- Tax policy (2)
- Taxpayers (2)
- Trade Secret (2)
- 5C Principle (1)
- Abuse (1)
- Abuse of Circumstances (1)
- Access to Financial Information (1)
- Administering estates (1)
- Publication
-
- "Dharmasisya” Jurnal Program Magister Hukum FHUI (82)
- The Contemporary Tax Journal (12)
- DePaul Business & Commercial Law Journal (6)
- Indiana Law Journal (2)
- University of Michigan Journal of Law Reform (2)
-
- Buffalo Law Review (1)
- Dickinson Law Review (2017-Present) (1)
- FIU Law Review (1)
- Florida A & M University Law Review (1)
- Georgia State University Law Review (1)
- Journal of the National Association of Administrative Law Judiciary (1)
- Loyola University Chicago Law Journal (1)
- Mercer Law Review (1)
- Northwestern University Law Review (1)
- Oklahoma Law Review (1)
- Pace Intellectual Property, Sports & Entertainment Law Forum (1)
- Seattle University Law Review (1)
- University of Cincinnati Law Review (1)
- University of Richmond Law Review (1)
Articles 91 - 118 of 118
Full-Text Articles in Law
Unauthorized Tax Elections, Jay A. Soled
Unauthorized Tax Elections, Jay A. Soled
Buffalo Law Review
Unauthorized tax elections are those devices and techniques that taxpayers employ to achieve sought-after objectives but that are not specifically endorsed under the Internal Revenue Code. Often evolving over time, they are a common feature of the nation’s tax system. While unauthorized tax elections can prove subversive, in many instances, if properly and timely addressed, their existence can produce salutary benefits vis-à-vis their eradication or formal institutionalization.
This analysis explores the general contours of unauthorized tax elections and the critical signaling roles that they provide, alerting Congress and the Treasury Department to shortcomings and vulnerabilities in the Internal Revenue Code’s …
Tax Coordination, Blaine G. Saito
Tax Coordination, Blaine G. Saito
Georgia State University Law Review
The United States implements much of its social policy through its income tax laws. The Code is rife with tax expenditures for education, housing, community economic development, retirement savings, and health care to name a few. But the IRS is not an agency with expertise in any of these areas and developing such expertise would draw resources away from its core tax administration mission. Commentators have thus called for a series of changes from turning these tax expenditures into outlays for these programs to divesting the IRS/Treasury of most of the administration of social policy tax expenditures. Yet, given American …
Federal Income Taxation, Andrew Todd
Federal Income Taxation, Andrew Todd
Mercer Law Review
In 2021, the United States Court of Appeals for the Eleventh Circuit handed down several opinions involving U.S. federal income tax issues. Two of the court’s published opinions address federal income taxation of conservation easements. Conservation easements have been under significant scrutiny by the Internal Revenue Service (IRS), having earned a spot on the “Dirty Dozen” list of tax scams in 2019. This Article surveys the two published opinions issued in 2021 involving the U.S. federal income taxation of conservation easements.
Questions The Irs Will Not Answer, Emily L. Cauble
Questions The Irs Will Not Answer, Emily L. Cauble
Indiana Law Journal
When a taxpayer plans to undertake a transaction and its tax consequences are unclear, the taxpayer can request a letter ruling from the IRS. The IRS issues numerous letter rulings each year. In 2020, for instance, the IRS issued 777 letter rulings. The IRS refrains from issuing letter rulings on certain topics. At the beginning of each year, the IRS publishes an updated list of the topics on which it will not rule. Many of the topics on which it will not rule arise in areas of tax law governed by standards where the tax outcome depends heavily on each …
Making Tax Law Work: Improvisation And Forgotten Taxpayers In Partnership Tax, Andrea Monroe
Making Tax Law Work: Improvisation And Forgotten Taxpayers In Partnership Tax, Andrea Monroe
University of Michigan Journal of Law Reform
There is a growing awareness that federal tax law caters to a small number of wealthy and well-advised taxpayers without regard for the rest of the taxpaying public, and partnership tax is a prime example. This Article explains how complexity and indeterminacy have transformed partnership tax, harming millions of forgotten taxpayers who struggle to comply with their annual filing obligations. A root cause of this phenomenon is the professional culture among elite practitioners, policymakers, and scholars at the heart of the partnership tax system.
The most troublesome provisions of partnership tax are also its most fundamental—namely the allocation rules that …
The Intergenerational Equity Case For A Wealth Tax, Daniel Schaffa
The Intergenerational Equity Case For A Wealth Tax, Daniel Schaffa
University of Cincinnati Law Review
Intergenerational equity is commonly set aside in favor of other policy objectives, perhaps because of the extreme challenges inherent in adopting and applying an intergenerational equity normative framework. Even when there is a near consensus that the choices of today will have substantial costs in the future, these costs are often downplayed or disregarded. This Article asks whether there are measures that might offer redress to a generation for the costs imposed on it by its predecessors and finds that a one-time wealth tax is a promising option. Although its analysis applies more generally, this Article focuses on the widely …
Is The Biggest Offer The Best Offer?, Alyssa Croft
Is The Biggest Offer The Best Offer?, Alyssa Croft
Pace Intellectual Property, Sports & Entertainment Law Forum
Many people strive to be professional athletes because of the respect and accomplishment it receives. You make a lot of money, it can be glamorous, you are in commercials and magazines, and sometimes even movies. However, there are some things people do not think about when it comes to professional athletes. One of the biggest is taxation! There are so many different things athletes must think about and do because of taxes so they can take home the most amount of money possible. Athletes must be careful about who they hire to help them with their taxes because they want …
Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, Daniel O'Connor
Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, Daniel O'Connor
DePaul Business & Commercial Law Journal
No abstract provided.
Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, Doug Bujakowski, Joan Schmit
Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, Doug Bujakowski, Joan Schmit
DePaul Business & Commercial Law Journal
No abstract provided.
The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, Paul E. Traynor
The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, Paul E. Traynor
DePaul Business & Commercial Law Journal
No abstract provided.
Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, Dr. Ryan Clements
Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, Dr. Ryan Clements
DePaul Business & Commercial Law Journal
No abstract provided.
The Contemporary Tax Journal’S Interview With Mr. Ray Beeman, Tam Nguyen
The Contemporary Tax Journal’S Interview With Mr. Ray Beeman, Tam Nguyen
The Contemporary Tax Journal
No abstract provided.
An Introduction To The Tax Intricacies Of Executive Compensation, Jane Lei Cpa
An Introduction To The Tax Intricacies Of Executive Compensation, Jane Lei Cpa
The Contemporary Tax Journal
No abstract provided.
Broadening Online Opportunities Through Simple Technologies Act H.R.1362 (117th Congress), Minh Nguyet (Tracy) Than, Yulin Ke
Broadening Online Opportunities Through Simple Technologies Act H.R.1362 (117th Congress), Minh Nguyet (Tracy) Than, Yulin Ke
The Contemporary Tax Journal
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.)
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Revitalizing Downtowns Act S. 2511 (117th Congress), Tam Nguyen, Mst Students Bus 223a Fall 2021
Revitalizing Downtowns Act S. 2511 (117th Congress), Tam Nguyen, Mst Students Bus 223a Fall 2021
The Contemporary Tax Journal
No abstract provided.
Summaries From The 2021 37thannual Tei-Sjsu High Tech Tax Institute And The 27th Annual Tax Practitioner/Irs Fall Seminar, Inessa Zlobina Ea, Priti Trivedi, Tam Nguyen, Dale Loepp Cpa
Summaries From The 2021 37thannual Tei-Sjsu High Tech Tax Institute And The 27th Annual Tax Practitioner/Irs Fall Seminar, Inessa Zlobina Ea, Priti Trivedi, Tam Nguyen, Dale Loepp Cpa
The Contemporary Tax Journal
No abstract provided.
Countering Identity Theft And Strengthening Data Security Practices Across The Tax Preparer Community, Patrick Ryle Jd, Llm, Cpa, Assyad Al-Wreikat Phd, Ellen Bartley Cma, Mark A. Mcknight Phd, Cfe, Brett L. Bueltel Jd, Cpa
Countering Identity Theft And Strengthening Data Security Practices Across The Tax Preparer Community, Patrick Ryle Jd, Llm, Cpa, Assyad Al-Wreikat Phd, Ellen Bartley Cma, Mark A. Mcknight Phd, Cfe, Brett L. Bueltel Jd, Cpa
The Contemporary Tax Journal
No abstract provided.
Cpa Exam Review Questions Provided Courtesy Of Gleim Cpa Review
Cpa Exam Review Questions Provided Courtesy Of Gleim Cpa Review
The Contemporary Tax Journal
No abstract provided.
The Tax Gap: Do Billions In Uncollected Income Taxes Speed Up Economic Downturn During A Global Pandemic?, Offiong Ekah
The Tax Gap: Do Billions In Uncollected Income Taxes Speed Up Economic Downturn During A Global Pandemic?, Offiong Ekah
Journal of the National Association of Administrative Law Judiciary
Section I will explore how maximizing taxpayer compliance will be a crucial component of closing the tax gap, and what initiatives the IRS implements to garner compliance; Section I will also examine how past and current Tax Code affects levels of compliance—the goal always being compliance optimization. Section II will explore the CARES Act of 2020, and how the Act fared as a response to the onset of COVID-19. This section will also discuss how the concerns of the IRS are accentuated by the tax gap, and how a lack of governmental funding, particularly relating to detailed exclusions enumerating within …
Monsanto: Creator Of Cancer Liability
Monsanto: Creator Of Cancer Liability
DePaul Business & Commercial Law Journal
No abstract provided.
Impact Of Corporate Response To Controversial Presidential Statements Or Policies
Impact Of Corporate Response To Controversial Presidential Statements Or Policies
DePaul Business & Commercial Law Journal
No abstract provided.
How The American Taxation System Unduly Affects The Black Community
How The American Taxation System Unduly Affects The Black Community
Florida A & M University Law Review
This article provides evidence that the American taxation system disproportionately impacts the Black community due to long-term tax policy implications, racial disparities in income, and the overall accumulation of wealth. Part I of this article will provide a brief synopsis of the start of the American taxation system and the first instances of tax implementation. Part II of this article will discuss the income disparities among the Black and White races and the interplay with gender. Part III of this article will expound on the effect that income inequalities, tax policies, and tax breaks have on wealth accumulation between Black …
Bargain Basement Progressivity? Constitutional Flat Taxes, Demogrants, And Progressive Income Taxation, Samuel D. Brunson
Bargain Basement Progressivity? Constitutional Flat Taxes, Demogrants, And Progressive Income Taxation, Samuel D. Brunson
Loyola University Chicago Law Journal
State and local governments raise revenue in three primary ways: property, sales, and income taxes. Property and sales taxes tend to impose a higher burden on low-income households. To ensure the fairness and progressivity of their overall revenue system, states need their income tax to be sufficiently progressive.
Four states face an apparently insurmountable barrier to progressive income taxation: their state constitutions mandate that any income tax must have a flat rate, applicable to all taxpayers. Without a constitutional amendment, a difficult process, they cannot adopt marginal rates that increase as income increases.
While the impediment appears insurmountable, however, it …
Reducing Administrative Burdens To Protect Taxpayer Rights, Leslie Book, T. Keith Fogg, Nina E. Olson
Reducing Administrative Burdens To Protect Taxpayer Rights, Leslie Book, T. Keith Fogg, Nina E. Olson
Oklahoma Law Review
No abstract provided.
Taxing Choices, Tessa R. Davis
Taxing Choices, Tessa R. Davis
FIU Law Review
Tax has a choice problem. At all stages of the making of tax, choice plays a role. Lawmakers consider how tax will impact the range and appeal of choices available to an individual. Scholars critique how tax may drive an individual toward or away from a given choice. Courts craft stories of how an individual had either free or deeply constrained choice, using their perception of the facts to guide their interpretation of tax law. And yet for all the seeming relevance of choice to tax, we have no clear definition of what we mean when we talk about choice …
Restricting Funeral Expense Deductions, William A. Drennan
Restricting Funeral Expense Deductions, William A. Drennan
Dickinson Law Review (2017-Present)
During the Middle Ages, the wealthy often requested burial in mass graves with their fellow mortals, as a sign of humility. But since the rise of the cult of the individual during the Renaissance, individual burial plots have been an expression of prestige, wealth, and social status for some. For example, Leona Helmsley, real estate baroness and “Queen of Mean,” dedicated $3 million upon her death for the care and maintenance of her 1300 square foot, $1.4 million mausoleum. Respectful disposition of the body is a hallmark of civilization and a common law requirement of estate administration, but an extravagant …