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Articles 1 - 22 of 22
Full-Text Articles in Law
Reframing Bitcoin And Tax Compliance, Arvind Sabu
Reframing Bitcoin And Tax Compliance, Arvind Sabu
Saint Louis University Law Journal
This Article argues that, contrary to the common belief that Bitcoin enables tax evasion, the Internal Revenue Service (“IRS”) can increasingly police transactions in Bitcoin. First, commercial and technical intermediaries have emerged as part of Bitcoin’s ecosystem. This diverse set of intermediaries can facilitate tax enforcement, as the litigation over the IRS’s summons on Coinbase—the largest domestic digital asset exchange—and subsequent IRS efforts show. These intermediaries could report transactions to the IRS or even, one day, withhold and remit tax payments. Second, the publicly visible, trustworthy nature of Bitcoin’s blockchain—its unique role as a shared truth—allows tax authorities to observe …
Offshoring Tax Ethics: The Panama Papers, Seeking Refuge From Tax, And Tax Lawyer Referrals, Heather M. Field
Offshoring Tax Ethics: The Panama Papers, Seeking Refuge From Tax, And Tax Lawyer Referrals, Heather M. Field
Saint Louis University Law Journal
No abstract provided.
Corporate Migrations And Tax Transparency And Disclosure, Diane M. Ring
Corporate Migrations And Tax Transparency And Disclosure, Diane M. Ring
Saint Louis University Law Journal
No abstract provided.
Taxing Others In The Age Of Trump: Foreigners (And The Politically Weak) As Tax Subjects, Henry Ordower
Taxing Others In The Age Of Trump: Foreigners (And The Politically Weak) As Tax Subjects, Henry Ordower
Saint Louis University Law Journal
No abstract provided.
The Elusive Definition Of Corporate Tax Residence, David Elkins
The Elusive Definition Of Corporate Tax Residence, David Elkins
Saint Louis University Law Journal
No abstract provided.
Till Offshore Do Us Part: Uncovering Assets Hidden From Spouses And Tax Authorities, Khrista Mccarden
Till Offshore Do Us Part: Uncovering Assets Hidden From Spouses And Tax Authorities, Khrista Mccarden
Saint Louis University Law Journal
No abstract provided.
Tax Information Exchange Impact On Fdi: Tax Havens Case Study, Jan Rohan, Lukáš Moravec
Tax Information Exchange Impact On Fdi: Tax Havens Case Study, Jan Rohan, Lukáš Moravec
Saint Louis University Law Journal
No abstract provided.
Merger Is Indirect Gift In Cavallaro, Kerry A. Ryan
Merger Is Indirect Gift In Cavallaro, Kerry A. Ryan
All Faculty Scholarship
In Cavallaro v. Commissioner, the Tax Court held that a merger of two family-owned businesses resulted in a substantial taxable gift. The taxpayers avoided penalties by demonstrating that they relied in good faith on the mistaken advice of competent tax advisers.
Given A Hammer: Tax Increment Financing Abuse In The St. Louis Region, Joe Wilson
Given A Hammer: Tax Increment Financing Abuse In The St. Louis Region, Joe Wilson
Saint Louis University Public Law Review
No abstract provided.
Tax Recognition, Barry Cushman
Tax Recognition, Barry Cushman
Saint Louis University Law Journal
No abstract provided.
Specificity, Blight And Two Tiers Of Tif: A Proposal For Reform Of Tax Increment Financing Law, Gil Williams
Specificity, Blight And Two Tiers Of Tif: A Proposal For Reform Of Tax Increment Financing Law, Gil Williams
Saint Louis University Public Law Review
No abstract provided.
Human Capital And Transfer Taxation, Kerry A. Ryan
Human Capital And Transfer Taxation, Kerry A. Ryan
All Faculty Scholarship
This article addresses the question of whether education and healthcare transfers should be included in the federal gift tax base. It initially frames the issue in two ways: (1) through the lens of a proposal by the American Law Institute to exempt all “transfers for consumption” from gift taxation, and (2) within the context of a debate among economists about whether such expenditures should be included in the definition of “intergenerational transfers” for purposes of determining the total share of such transfers in U.S. accumulated wealth. Finding the first lens unsatisfactory on its own doctrinal terms and the second lens …
Teaching Civil Rights Through The Basic Tax Course, Dorothy A. Brown
Teaching Civil Rights Through The Basic Tax Course, Dorothy A. Brown
Saint Louis University Law Journal
No abstract provided.
Does The Use Of General Anti-Avoidance Rules To Combat Tax Avoidance Breach Principles Of The Rule Of Law? A Comparative Study, Rebecca Prebble, John Prebble
Does The Use Of General Anti-Avoidance Rules To Combat Tax Avoidance Breach Principles Of The Rule Of Law? A Comparative Study, Rebecca Prebble, John Prebble
Saint Louis University Law Journal
No abstract provided.
The Culture Of Tax Avoidance, Henry Ordower
The Culture Of Tax Avoidance, Henry Ordower
Saint Louis University Law Journal
No abstract provided.
The Promise Of International Tax Scholarship And Its Implications For Research Design, Theory, And Methodology, Diane Ring
Saint Louis University Law Journal
No abstract provided.
Case Study Research And International Tax Theory, Allison Christians
Case Study Research And International Tax Theory, Allison Christians
Saint Louis University Law Journal
No abstract provided.
Administrative Law And Judicial Review Of Tax Collection Decisions, Danshera Cords
Administrative Law And Judicial Review Of Tax Collection Decisions, Danshera Cords
Saint Louis University Law Journal
No abstract provided.
Access Assured: Restoring Progressivity In The Tax And Spending Programs For Higher Education, Kerry A. Ryan
Access Assured: Restoring Progressivity In The Tax And Spending Programs For Higher Education, Kerry A. Ryan
All Faculty Scholarship
Presently, the federal government subsidizes the higher education expenses of individual college students through two distribution channels: the tax system and the transfer system. Under each subsystem, there are a multitude of programs available to assist students in meeting their postsecondary educational expenses. The proliferation of so many forms of federal student aid raises issues of intra- and inter-program effectiveness. In their current form, the tax benefits for higher education do not get the right amount to the right people at the right time. The federal college spending programs, on the other hand, get the right amount to the right …
Shifting Risk Of Ruin To Consumers: The Role Of Tax Law In American Health Policy, Timothy Stoltzfus Jost
Shifting Risk Of Ruin To Consumers: The Role Of Tax Law In American Health Policy, Timothy Stoltzfus Jost
Saint Louis University Law Journal
No abstract provided.
Tax Protest, “A Homosexual,” And Frivolity: A Deconstructionist Meditation, Anthony C. Infanti
Tax Protest, “A Homosexual,” And Frivolity: A Deconstructionist Meditation, Anthony C. Infanti
Saint Louis University Public Law Review
No abstract provided.
Tax Increment Financing In Missouri: Is It Time For Blight And But-For To Go?, Josh Reinert
Tax Increment Financing In Missouri: Is It Time For Blight And But-For To Go?, Josh Reinert
Saint Louis University Law Journal
No abstract provided.