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Full-Text Articles in Law
An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White
An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White
Articles
A good deal has been written over the past forty-odd years about the tax benefit rule. Over this period the federal courts have decided many cases in which its application has been at issue, and the law journals have published a small but steady stream of commentary on the rule and its manifestations. Last term, in Hillsboro National Bank v. Commissioner, the Supreme Court issued an opinion that focused squarely, and at some length, on the tax benefit rule. Despite this attention, relatively little has been done to examine the conceptual foundations of the tax benefit rule and to …
Hawaii Tax Held Invalid: Court Decides First Case Of The Term, Patricia D. White
Hawaii Tax Held Invalid: Court Decides First Case Of The Term, Patricia D. White
Articles
Aloha Airlines, Inc.
v.
Director of Taxation, State of Hawaii (Docket No. 82-585)
Hawaiian Airlines, Inc.
v.
Director of Taxation, State of Hawaii (Docket No. 82-566)
Argued October 4. 1983. Decided November 1, 1983
International Tax Evasion: Spawned In The United States And Nurtured By Secrecy Havens, Allaire U. Karzon
International Tax Evasion: Spawned In The United States And Nurtured By Secrecy Havens, Allaire U. Karzon
Vanderbilt Journal of Transnational Law
The United States system of income taxation is predicated upon the voluntary self-assessment and payment of tax. Voluntary compliance, in turn, depends upon the confidence of United States citizens that the taxation system is basically fair, that the tax burden essential to maintain the government is shared by all in proportion to their net income, and that those who cheat are discovered and prosecuted. Circumstances that allow certain taxpayers to escape their proper tax liability successfully tempt others to seek tax evasion devices for themselves, and, more importantly, demoralize the conscientious majority who pay their just share of taxes but …
The Impact Of The "Foreign Investment In Real Property Tax Act Of 1980" On International Tax Treaties, Karin E. Landmann
The Impact Of The "Foreign Investment In Real Property Tax Act Of 1980" On International Tax Treaties, Karin E. Landmann
LLM Theses and Essays
This thesis will focus on the problem of inconsistency between the new Act and contradictory treaty provisions in treaties with the Tax Haven Countries and Scandinavian Countries and seek possible solutions for such conflicts.
Review Of Multistate And Multinational Estate Planning By Jeffrey A. Schoenblum, Hugh Ault
Review Of Multistate And Multinational Estate Planning By Jeffrey A. Schoenblum, Hugh Ault
Hugh J. Ault
No abstract provided.