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Articles 31 - 60 of 160
Full-Text Articles in Law
On Yang's Proposed Federal Tax On Subnational Tax Incentives, David Gamage, Darien Shanske
On Yang's Proposed Federal Tax On Subnational Tax Incentives, David Gamage, Darien Shanske
Articles by Maurer Faculty
This essay analyzes presidential candidate Andrew Yang’s proposal to tax subnational tax incentives for companies at a rate of 100 percent.
Symposium: The Future Of The New International Tax Regime, Rosanne Altshuler, Fadi Shaheen, Jeffrey Colon, Michael Graetz, Rebecca Kysar, Susan Morse, Daniel Shaviro, Richard Phillips, Daniel Rolfes, Daniel Rosenbloom, Stephen Shay, Steven Dean
Symposium: The Future Of The New International Tax Regime, Rosanne Altshuler, Fadi Shaheen, Jeffrey Colon, Michael Graetz, Rebecca Kysar, Susan Morse, Daniel Shaviro, Richard Phillips, Daniel Rolfes, Daniel Rosenbloom, Stephen Shay, Steven Dean
Faculty Scholarship
The symposium was held at Fordham University School of Law on October 26, 2018. It has been edited to remove minor cadences of speech that appear awkward in writing and to provide sources and references to other explanatory materials in respect to certain statements made by the speakers.
Demystifying Irs Transcripts, Robert D. Probasco, Nikki Mccain, Ann Garza
Demystifying Irs Transcripts, Robert D. Probasco, Nikki Mccain, Ann Garza
Robert Probasco
No abstract provided.
Law School News: Does Indictment Mean Correia Will Likely Be Forced To Resign? Law School Dean Says 'Wait A Week' 10/17/2018, Michael Holtzman, Roger Williams University School Of Law
Law School News: Does Indictment Mean Correia Will Likely Be Forced To Resign? Law School Dean Says 'Wait A Week' 10/17/2018, Michael Holtzman, Roger Williams University School Of Law
Life of the Law School (1993- )
No abstract provided.
Groves V. United States (Seventh Circuit Court Of Appeals Brief), T. Keith Fogg
Groves V. United States (Seventh Circuit Court Of Appeals Brief), T. Keith Fogg
W. Edward "Ted" Afield
No abstract provided.
Behind The Curtain - What Happens After You File A Federal Tax Return, Robert D. Probasco
Behind The Curtain - What Happens After You File A Federal Tax Return, Robert D. Probasco
Robert Probasco
No abstract provided.
De Novo: Reviewing Tax Court Redressability Incongruities In Innocent Spouse Relief Sections 66© And 6015(F), Jason Harn
De Novo: Reviewing Tax Court Redressability Incongruities In Innocent Spouse Relief Sections 66© And 6015(F), Jason Harn
Seattle University Law Review
Part One of this Note details the historical background of joint and several liability in federal income taxation. Part Two introduces, compares, and contrasts the two statutory provisions Congress has enacted to relieve “innocent spouses” from joint and several liability. Part Three discusses the incongruent standards of review applied by the Tax Court to these—§§ 66 and 6015—two substantially similar relief provisions. Finally, Part Four suggests remedies to alleviate this incongruity.
Tax Shelter Disclosure And Penalties: New Requirements, New Exposures, Mary A. Mcnulty, Robert D. Probasco
Tax Shelter Disclosure And Penalties: New Requirements, New Exposures, Mary A. Mcnulty, Robert D. Probasco
Robert Probasco
One of the primary weapons in the battle against tax shelters has been mandatory disclosure to the IRS. The American Jobs Creation Act of 2004 built on this approach by clarifying and making consistent the various disclosure requirements and strengthening penalties for non-disclosure. To uncover abusive transactions, Congress drew the boundaries of disclosure so broadly that even legitimate tax planning transactions are covered. To understand the dangers in the new rules, one must look at the broad range of transactions covered, the participants covered, and the harsh penalties for nondisclosure.
- Transactions Covered. The disclosure requirements apply to six categories …
Tefra-Partnership Refunds: Five Steps To Protect A Partner’S Rights, Mary A. Mcnulty, Robert D. Probasco, Carla C. Crapster
Tefra-Partnership Refunds: Five Steps To Protect A Partner’S Rights, Mary A. Mcnulty, Robert D. Probasco, Carla C. Crapster
Robert Probasco
The Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) established a unified procedure for determining the tax treatment of partnership items at the partnership level rather than the partner level. The TEFRA-partnership refund procedures differ from the refund claim procedures that apply to other taxpayers. For a TEFRA partnership, a refund claim is an administrative adjustment request (AAF) and a notice of deficiency is a notice of final partnership administrative adjustment (FPAA). Procedures for the assessment of additional tax attributable to partnership items have received much attention in recent years, but the procedures concerning refunds are complex and full …
Borenstein V. Commissioner (Second Circuit Court Of Appeals Brief), T. Keith Fogg
Borenstein V. Commissioner (Second Circuit Court Of Appeals Brief), T. Keith Fogg
W. Edward "Ted" Afield
No abstract provided.
How Special Is The Special Timing Rule? Analyzing The Timing Of Fica Taxation In Nonqualified Deferred Compensation Plans, Alan J. Ponce
How Special Is The Special Timing Rule? Analyzing The Timing Of Fica Taxation In Nonqualified Deferred Compensation Plans, Alan J. Ponce
Georgia State University Law Review
Many employers offer nonqualified deferred compensation plans as a benefit to select employees, and those plans allow the employees to prepare for retirement in a tax-efficient manner. For employers,designing and administering such plans in compliance with federal law represents a paramount concern in order to achieve the tax advantages such plans entail. However, for these employers, there remains an inherent ambiguity in the tax code regarding how and when employers should withhold Federal Insurance Contribution Act (FICA) taxes—that is, Social Security and Medicare taxes—on deferred compensation in nonqualified retirement plans.
Tax regulations provide two distinct methods for withholding FICA taxes …
Tax Compliance In A Decentralizing Economy, Manoj Viswanathan
Tax Compliance In A Decentralizing Economy, Manoj Viswanathan
Georgia State University Law Review
Tax compliance in the United States has long relied on information from centralized intermediaries—the financial institutions,employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities,consumers and businesses are not. New technologies, such as sharing economy platforms (companies such as Airbnb, Uber, and Instacart)and the blockchain (the platform on which various cryptocurrencies are based) are providing new, decentralized options for exchanging goods and services.
Without legislative and agency intervention, these technologies pose a critical threat to the reporting system underlying domestic and international tax compliance. Until now, legal …
The Future Of The New International Tax Regime, Rosanne Altshuler, Fadi Shaheen, Jeffrey Colon, Michael Graetz, Rebecca Kysar, Susan Morse, Daniel Shaviro, Richard Phillips, Danielle Rolfes, David Rosenbloom, Stephen Shay, Steven Dean
The Future Of The New International Tax Regime, Rosanne Altshuler, Fadi Shaheen, Jeffrey Colon, Michael Graetz, Rebecca Kysar, Susan Morse, Daniel Shaviro, Richard Phillips, Danielle Rolfes, David Rosenbloom, Stephen Shay, Steven Dean
Fordham Journal of Corporate & Financial Law
No abstract provided.
Four Walls Do Not An Eating Facility Make: Arguing Against The U.S. Tax Court's Unprecedented Jacobs V. Commissioner Decision, Brendan Zwaneveld
Four Walls Do Not An Eating Facility Make: Arguing Against The U.S. Tax Court's Unprecedented Jacobs V. Commissioner Decision, Brendan Zwaneveld
Loyola of Los Angeles Law Review
No abstract provided.
Tax As Part Of A Broken Budget: Good Taxes Are Good Cause Enough, Stephanie Mcmahon
Tax As Part Of A Broken Budget: Good Taxes Are Good Cause Enough, Stephanie Mcmahon
Faculty Articles and Other Publications
The federal budget is a myth. Despite being a myth, Congress uses the budget to limit its choices by linking its revenue-raising and spending powers under a federal debt ceiling. Through its self-imposed limits, Congress puts tremendous pressure on how it calculates its budget, and that calculation generally assumes any tax provisions will raise revenue when the law becomes effective. However, many tax provisions require additional direction to ensure they operate as the budgetary process expects. That task falls to the Treasury Department and the Internal Revenue Service (IRS) as a bureau of the Department. Consequently, limiting the production of …
Foreword – The 2017 Tax Cuts: How Polarized Politics Produced Precarious Policy, Michael J. Graetz
Foreword – The 2017 Tax Cuts: How Polarized Politics Produced Precarious Policy, Michael J. Graetz
Faculty Scholarship
By lowering the corporate tax rate from 35% to 21%, the 2017 tax legislation brought the U.S. statutory rate into closer alignment with the rates applicable in other Organisation for Economic Co-operation and Development (OECD) nations, thereby decreasing the incentive for businesses to locate their deductions in the United States and their income abroad. Its overhaul of the U.S. international income tax rules simultaneously reduced preexisting incentives for U.S. multinationals to reinvest their foreign earnings abroad and put a floor on the benefits of shifting profits to low-tax jurisdictions. The 2017 legislation also added an unprecedented, troublesome lower rate for …
Creating A Tax Space For Social Enterprise, Lloyd Hitoshi Mayer
Creating A Tax Space For Social Enterprise, Lloyd Hitoshi Mayer
Lloyd Hitoshi Mayer
The Unreasonable Case For A Reasonable Compensation Standard In The Public Company Context: Why It Is Unreasonable To Insist On Reasonableness, Stuart G. Lazar
The Unreasonable Case For A Reasonable Compensation Standard In The Public Company Context: Why It Is Unreasonable To Insist On Reasonableness, Stuart G. Lazar
Stuart Lazar
There is no question that corporate executives are well paid. But does high executive compensation mean excessive or unreasonable compensation? And if so, what is the solution to curbing the problem of excessive executive pay? More specifically, should the Internal Revenue Code be used as a means for regulating the actions of public companies?
This Article briefly explores these issues. In Part I, this Article provides a narrative of the excessive compensation debate. Without drawing a conclusion as to whether executive compensation is reasonably set or excessive in nature, Part I summarizes the history of public outrage surrounding executive pay. …
Business Lobbying As An Informational Public Good: Can Tax Deductions For Lobbying Expenses Promote Transparency?, Michael Halberstam, Stuart G. Lazar
Business Lobbying As An Informational Public Good: Can Tax Deductions For Lobbying Expenses Promote Transparency?, Michael Halberstam, Stuart G. Lazar
Stuart Lazar
The view that “lobbying is essentially an informational activity” has persistently served the suggestion that lobbying provides a public good by educating legislators about policy and the consequences of legislation. In this article, we link a proposed tax reform with a substantive disclosure requirement to promote the kind of “information subsidy” that serves the public interest, while mitigating – at least to some extent – the distortion that may result from the imbalance of financial resources on the business side and other institutional contraints identified in the literature. We argue that corporate lobbying should be encouraged – by allowing business …
Basr Partnership V. United States (Federal Circuit Amicus Brief), T. Keith Fogg
Basr Partnership V. United States (Federal Circuit Amicus Brief), T. Keith Fogg
W. Edward "Ted" Afield
No abstract provided.
Open Source: The Enewsletter Of Rwu Law 09-22-2017, Roger Williams University School Of Law
Open Source: The Enewsletter Of Rwu Law 09-22-2017, Roger Williams University School Of Law
Life of the Law School (1993- )
No abstract provided.
Advocating For Clients Whose Debts Were Assigned By The Irs To A Private Collection Agency, Michael Baillif, Robert D. Probasco, Miranda Rhyne
Advocating For Clients Whose Debts Were Assigned By The Irs To A Private Collection Agency, Michael Baillif, Robert D. Probasco, Miranda Rhyne
Robert Probasco
No abstract provided.
Advocating For Your Client In Trade And Business Expense Cases - Hobby Losses, Rosty Shiller, Robert D. Probasco, Miranda Rhyne
Advocating For Your Client In Trade And Business Expense Cases - Hobby Losses, Rosty Shiller, Robert D. Probasco, Miranda Rhyne
Robert Probasco
No abstract provided.
Larson V. United States (Second Circuit Court Of Appeals Brief), T. Keith Fogg
Larson V. United States (Second Circuit Court Of Appeals Brief), T. Keith Fogg
W. Edward "Ted" Afield
No abstract provided.
Taxing Marijuana: Earmarking Tax Revenue From Legalized Marijuana, Armikka R. Bryant
Taxing Marijuana: Earmarking Tax Revenue From Legalized Marijuana, Armikka R. Bryant
Georgia State University Law Review
This Article provides an overview of the legal, political, and societal landscapes in states that have legalized marijuana and imposed taxes on its sale. The article begins by summarizing the War on Drugs’ origins, its fiscal expenditures, and the social policies that ultimately led to its failure.
Part I briefly details the history of marijuana regulation starting from the early twentieth century up to the Obama administration’s decision to permit recreational marijuana laws to stand in Washington state and Colorado. Part II dives deeper into the social costs of the War on Drugs and outlines the hardships faced by those …
Newsroom: Donald Trump Vs. Roger Williams 05-09-2017, David Logan
Newsroom: Donald Trump Vs. Roger Williams 05-09-2017, David Logan
Life of the Law School (1993- )
No abstract provided.
Rwu First Amendment Blog: David A. Logan's Blog: Donald Trump Vs. Roger Williams 05-08-2017, David A. Logan
Rwu First Amendment Blog: David A. Logan's Blog: Donald Trump Vs. Roger Williams 05-08-2017, David A. Logan
Law School Blogs
No abstract provided.
Through The Lens Of Complex Systems Theory: Why Regulators Must Understand The Economy And Society As A Complex System, James M. Giudice
Through The Lens Of Complex Systems Theory: Why Regulators Must Understand The Economy And Society As A Complex System, James M. Giudice
University of Richmond Law Review
No abstract provided.
Nobody’S Stock Compares To Your Own: How Treasury Can Revive Stock Compensation In Cost-Sharing Agreements, Tyler Johnson
Nobody’S Stock Compares To Your Own: How Treasury Can Revive Stock Compensation In Cost-Sharing Agreements, Tyler Johnson
Northwestern University Law Review
In Altera Corp. v. Commissioner, the United States Tax Court invalidated a 2003 Treasury Regulation for failing to meet State Farm’s reasoned decisionmaking standard under the Administrative Procedure Act (APA). Invalidating this specific regulation eliminates one of the federal government’s latest attempts to limit income tax avoidance by some of the world’s largest and wealthiest corporations in the murky world of transfer pricing. This Note demonstrates that the Tax Court’s ruling must be limited to its specific APA holding and argues that Treasury may enact a similar regulation under the existing statutory and regulatory framework of the arm’s length …
Tax Cannibalization And Fiscal Federalism In The United States, David Gamage, Darien Shanske
Tax Cannibalization And Fiscal Federalism In The United States, David Gamage, Darien Shanske
Northwestern University Law Review
We began this project pondering a riddle. Most state governments have adopted what we—and many others—view as clearly suboptimal tax policies, especially in regard to the taxation of corporate income and capital gains. Yet, with the notable exception of those who oppose progressivity and the taxation of capital, state-level tax policymakers have had remarkably little appetite for reform. This Article provides one major explanation for this riddle by identifying and demonstrating a phenomenon that we label as “tax cannibalization.” We argue that flawed state-level tax policies derive in part from perverse incentives inadvertently created by the federal government.