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Articles 1 - 22 of 22
Full-Text Articles in Law
Can Taxes Mitigate Corporate Governance Inefficiencies?, Noam Noked
Can Taxes Mitigate Corporate Governance Inefficiencies?, Noam Noked
William & Mary Business Law Review
Policymakers have long viewed tax policy as an instrument to influence and change corporate governance practices. Certain tax rules were enacted to discourage pyramidal business structures and large golden parachutes, and to encourage performance-based compensation. Other proposals, such as imposing higher taxes on excessive executive compensation, have also attracted increasing attention.
Contrary to this view, this Article contends that the ability to effectively mitigate corporate governance inefficiencies through the use of corrective taxes is very limited, and that these taxes may cause more harm than benefit. There are a few reasons for the limited effectiveness of corrective taxes. Importantly, the …
2017 Tax Conference Speakers
William & Mary Annual Tax Conference
No abstract provided.
Recent Changes To Rules Governing Disguised Sale And Debt Allocations, Blake D. Rubin, Andrea M. Whiteway, Maximilian Pakaluk
Recent Changes To Rules Governing Disguised Sale And Debt Allocations, Blake D. Rubin, Andrea M. Whiteway, Maximilian Pakaluk
William & Mary Annual Tax Conference
No abstract provided.
Partnership Character Planning Before And After The Audit, Steven R. Schneider, Brian J. O'Connor
Partnership Character Planning Before And After The Audit, Steven R. Schneider, Brian J. O'Connor
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe
William & Mary Annual Tax Conference
No abstract provided.
Tax Reform: Technical Summary Outline, Evan M. Migdail
Tax Reform: Technical Summary Outline, Evan M. Migdail
William & Mary Annual Tax Conference
No abstract provided.
Impact Of Tax Reform On Partnerships/Recent Changes To Rules Governing Disguised Sale And Debt Allocations (Powerpoint), Andrea M. Whiteway, Maximilian Pakaluk
Impact Of Tax Reform On Partnerships/Recent Changes To Rules Governing Disguised Sale And Debt Allocations (Powerpoint), Andrea M. Whiteway, Maximilian Pakaluk
William & Mary Annual Tax Conference
No abstract provided.
Qualified And Nonqualified Deferred Compensation Plans In Small Businesses: Creative Uses And Problem Solving (Powerpoint), Richard C. Mapp Iii, John M. Peterson, Robert Q. Johnson
Qualified And Nonqualified Deferred Compensation Plans In Small Businesses: Creative Uses And Problem Solving (Powerpoint), Richard C. Mapp Iii, John M. Peterson, Robert Q. Johnson
William & Mary Annual Tax Conference
No abstract provided.
Resolving Identity Theft Issues (Powerpoint), Diana Leyden, Keith Fogg, Craig D. Bell
Resolving Identity Theft Issues (Powerpoint), Diana Leyden, Keith Fogg, Craig D. Bell
William & Mary Annual Tax Conference
No abstract provided.
Resolving Identity Theft Issues, Diana Leyden, Keith Fogg, Craig D. Bell
Resolving Identity Theft Issues, Diana Leyden, Keith Fogg, Craig D. Bell
William & Mary Annual Tax Conference
No abstract provided.
Don't Discount Discounts: Valuation Of Closely Held Businesses In A Changing Regulatory Environment, William I. Sanderson, Michael H. Barker
Don't Discount Discounts: Valuation Of Closely Held Businesses In A Changing Regulatory Environment, William I. Sanderson, Michael H. Barker
William & Mary Annual Tax Conference
No abstract provided.
Corporate Tax Developments: Tax Reform And Beyond (Power Point), Lisa M. Zarlenga, Cameron Arterton
Corporate Tax Developments: Tax Reform And Beyond (Power Point), Lisa M. Zarlenga, Cameron Arterton
William & Mary Annual Tax Conference
No abstract provided.
Politics Of Tax Reform: Outline, Evan M. Migdail
Politics Of Tax Reform: Outline, Evan M. Migdail
William & Mary Annual Tax Conference
No abstract provided.
Like-Kind Exchanges And Avoiding Dealer Status (Powerpoint), Robert D. Schachat
Like-Kind Exchanges And Avoiding Dealer Status (Powerpoint), Robert D. Schachat
William & Mary Annual Tax Conference
No abstract provided.
Federal Tax Update (Powerpoint), Stephen L. Owen
Federal Tax Update (Powerpoint), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Taxing Systemic Risk, Eric D. Chason
Taxing Systemic Risk, Eric D. Chason
Faculty Publications
A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.
Despite the absence of a clear definition of systemic risk, academics and policy makers continue to …
A Progressive Federal Tax Credit For State Tax Payments, Eric Kades
A Progressive Federal Tax Credit For State Tax Payments, Eric Kades
Popular Media
No abstract provided.
A Return On Investment: How The Breastfeeding Promotion Act Can Change The Make-Up Of The Private Workforce, Krishna Jani
A Return On Investment: How The Breastfeeding Promotion Act Can Change The Make-Up Of The Private Workforce, Krishna Jani
William & Mary Journal of Race, Gender, and Social Justice
No abstract provided.
Should Foreign Pension Funds With U.S. Investments Pay U.S. Tax?, Cynthia Blum
Should Foreign Pension Funds With U.S. Investments Pay U.S. Tax?, Cynthia Blum
William & Mary Business Law Review
U.S. and foreign pension funds are investing heavily outside of their home countries. With the aging of the world’s population, this trend will likely intensify. Most countries, including the U.S., accord a tax exemption to certain qualified pension funds organized within their own country; however, when a foreign pension fund invests in the U.S., the U.S. tax code does not recognize its tax exemption. Responding to the need to attract greater investment in U.S. infrastructure, Congress in 2015 enacted a new provision ameliorating the tax treatment of foreign pension plans investing in U.S. real estate. This Article examines whether the …
Netflix And Quill: Using Access And Consumption To Create A Plan For Taxing The Cloud, William L. Fletcher Jr.
Netflix And Quill: Using Access And Consumption To Create A Plan For Taxing The Cloud, William L. Fletcher Jr.
William & Mary Law Review
No abstract provided.