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Full-Text Articles in Law
Academic Clinics: Benefitting Students, Taxpayers, And The Tax System, Leslie Book
Academic Clinics: Benefitting Students, Taxpayers, And The Tax System, Leslie Book
Leslie Book
This brief article discusses academic tax clinics. The article is part of a project commemorating the 75th anniversary of the American Bar Association Section of Taxation's role in public service. The Tax Section has been a staunch supporter of tax clinics and has nurtured clinicians and clinics since the beginning of tax clinics in the late 1960's and 1970's. In this Article, I will discuss my personal connection to the Tax Section and tax clinics, briefly review the current state of academic tax clinics, and offer some suggestions for the future, including how the Tax Section can continue its leadership …
Increasing Participation In The Rulemaking Process, Leslie Book
Increasing Participation In The Rulemaking Process, Leslie Book
Leslie Book
Agency rulemaking has an immense impact on federal policymaking. The Administrative Procedure Act (“APA”) paradigm of notice and comment is meant to provide a mechanism to allow for responsiveness and accountability to unelected agency officials who wield enormous power when promulgating general rules. This article centers on the insufficiency of notice and comment to provide both input to the IRS and legitimacy to the IRS’s actions when guidance touches on issues that are germane to lower income or disadvantaged taxpayers.
In this brief article, I build on administrative and poverty law scholars who have looked at the ways institutional proxies …
Offshore Accounts, Corporate Income Shifting, And Executive Compensation, Leslie Book
Offshore Accounts, Corporate Income Shifting, And Executive Compensation, Leslie Book
Leslie Book
In this essay, Professor Book introduces articles that arose out of the Villanova Law Review Norman J. Shachoy Symposium hosted at Villanova Law School on September 23, 2011. The symposium brought together some of the nation’s leading academics, practitioners, and journalists to discuss issues relating to the taxation of offshore individual offshore accounts and offshore operations of multinational corporations (MNCs), and the role of the tax laws in regulating executive compensation. As I discuss in this introductory essay, the articles at some level implicate essential questions of fairness, including questions of both vertical and horizontal equity. The image of millionaires …