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Full-Text Articles in Law
The "Estate Planning" Interviewer, Thomas L. Shaffer
The "Estate Planning" Interviewer, Thomas L. Shaffer
Thomas L. Shaffer
Professor Shaffer's article The "Estate Planning" Interviewer is the Introduction: Part II, in J.K. Lasser's Estate Tax Techniques on pages INT-25 to INT-51
Citizens Abroad And Social Cohesion At Home: Refocusing A Cross-Border Tax Policy Debate, Michael S. Kirsch
Citizens Abroad And Social Cohesion At Home: Refocusing A Cross-Border Tax Policy Debate, Michael S. Kirsch
Michael Kirsch
Over the past decade, a number of scholars have addressed the United States’ continuing use of citizenship as a jurisdictional basis upon which to tax the foreign-source income of individuals in the modern international setting. Some writers, including myself, have defended this citizenship-based taxation (“CBT”), while others have rejected it and proposed some form of residence-based taxation (“RBT”) for citizens.This Article considers the competing normative arguments raised in this context, and attempts to distill the strengths and weaknesses of each. In so doing, it attempts to highlight the most important factors upon which the debate hinges, and illustrates the importance …
Labor Law Obstacles To The Collective Negotiation And Implementation Of Employee Stock Ownership Plans: A Response To Henry Hansmann And Other "Survivalists", Jeffrey M. Hirsch
Labor Law Obstacles To The Collective Negotiation And Implementation Of Employee Stock Ownership Plans: A Response To Henry Hansmann And Other "Survivalists", Jeffrey M. Hirsch
Jeffrey M. Hirsch
No abstract provided.
Borenstein V. Commissioner (U.S. Tax Court Brief), T. Keith Fogg
Borenstein V. Commissioner (U.S. Tax Court Brief), T. Keith Fogg
W. Edward "Ted" Afield
No abstract provided.
Northwestern, O'Bannon And The Future: Cultivating A New Era For Taxing Qualified Scholarships, Kathryn Kisska-Schulze, Adam Epstein
Northwestern, O'Bannon And The Future: Cultivating A New Era For Taxing Qualified Scholarships, Kathryn Kisska-Schulze, Adam Epstein
Adam Epstein
A Good Old Habit, Or Just An Old One? Preferential Tax Treatment For Reorganizations, Yariv Brauner
A Good Old Habit, Or Just An Old One? Preferential Tax Treatment For Reorganizations, Yariv Brauner
Yariv Brauner
This article proposes to repeal the preferential tax treatment of certain merger and acquisition transactions known as "reorganizations," and tax them like all other sales or exchanges. In the last 80 years this preference has been a cornerstone of our tax system. It is also one of the most stable rules in the tax code. Nevertheless, its normative justification is weak, and has never been rigorously debated in the legal literature. This article rejects the stated rationale for this rules - that such transactions trigger insufficient realization and therefore it is both unfair and impractical to currently tax them. It …
Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene Luke
Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene Luke
Charlene Luke
Leverage is an essential but often troubling component of the U.S. market. The financial crisis highlighted the risks and complexity of a leverage web that includes flesh-and-blood people from all walks of life and paper people from all corners of the business and investment world. In the tax area, the potentially problematic incentive effects of interest deductibility have long engaged a wide array of tax commentators and policymakers. While interest deductibility rightly receives widespread scrutiny, a more comprehensive approach to leverage is needed. This Article focuses on the surprisingly complicated tax treatment of cash (and cash equivalent) borrowings. This Article …
Rethinking Tax Priorities: Marriage Neutrality, Children, And Contemporary Families, James M. Puckett
Rethinking Tax Priorities: Marriage Neutrality, Children, And Contemporary Families, James M. Puckett
James Puckett
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from unmarried taxpayers. Currently, married taxpayers are subject to different tax rates than unmarried taxpayers, and may file a joint tax return. A married couple may pay a higher or lower amount of tax than an unmarried couple with the same total income, and a single person generally pays more tax on a given income than a married couple with a single earner with the same income. These outcomes are difficult to reconcile with a commitment to income tax progressivity, which in theory requires that higher incomes …
Structural Tax Exceptionalism, James M. Puckett
Structural Tax Exceptionalism, James M. Puckett
James Puckett
This Article argues that it is misleading to declare the death of tax exceptionalism and that structural tax exceptionalism may have important benefits. Part II provides a brief historical overview of the rise of federal agency administration of statutes and especially tax laws. The history trends to detract from anti-tax and anti-agency rhetoric that counsel disempowering the Treasury Department and other administrative agencies from comprehensively enforcing laws and making policy in their relevant domains. Part III analyzes how the Code's structure for tax administration differs from the APA template for administrative agencies. Part IV deconstructs these differences, drawing from general …
Bastardy And The Statute Of Wills: Interpreting A Sixteenth-Century Statute With Cases And Readings, M C. Mirow
Bastardy And The Statute Of Wills: Interpreting A Sixteenth-Century Statute With Cases And Readings, M C. Mirow
M. C. Mirow
The Statute of Wills of 1540 created a tax loophole for transfers of property to illegitimate children. Assessments for wardships that would normally be imposed on certain transfers of land to children could be effectively avoided by establishing that the donee was illegitimate, and therefore a stranger to the donor for the purposes of the statute. English lawyers in the sixteenth and seventeenth centuries educated their colleagues about this newly available loophole. In the inns of court, lawyers discussed the statutory provisions and recent revenue cases from the Court of Wards. This article sets out the loophole, examines how the …
The Meaning Of Capital In The 21st Century, Edward Mccaffery
The Meaning Of Capital In The 21st Century, Edward Mccaffery
Edward J McCaffery