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Full-Text Articles in Law
Living With Transparency, Robert D. Probasco
Tax Equity, Anthony C. Infanti
Tax Equity, Anthony C. Infanti
Anthony C. Infanti
Simply put, this article stands the traditional concept of tax equity on its head. Challenging the notion that tax equity is an unequivocal good, this article deconstructs the concept of tax equity to reveal the subtle, yet pernicious ways in which it shapes tax policy debates and impinges upon contributions to those debates. The article describes how tax equity, with its narrow focus on “income” as the sole relevant metric for judging tax fairness, presupposes a population that is homogeneous along all other lines. Through this insidious homogenization, tax equity performs both a sanitizing and a screening function in the …
Serfs At The Mercy Of A Hungry Beast: Aggressive Regressivity, Private Equity, And The Quandary Of The St. Luke Imperative, Bobby L. Dexter
Serfs At The Mercy Of A Hungry Beast: Aggressive Regressivity, Private Equity, And The Quandary Of The St. Luke Imperative, Bobby L. Dexter
Bobby L. Dexter
Currently, there exists a split in the U.S. Courts of Appeals with respect to whether certain amounts paid to university professors relinquishing tenure and retiring early constitute "wages" with respect to "employment." This Article addresses that split before exploring, more broadly, the troubled concepts of "wages" and "employment." Though some courts have struggled to draw discernable lines of demarcation to separate "wages" from "income" and the income tax conception of "wages" from the payroll tax conception, other courts, apparently yielding to expansive conceptual pressures and the visceral tug of the existence of the employer/employee relationship, have pursued regressive taxes from …
Retention Requirements For Tax Records, Robert D. Probasco
Retention Requirements For Tax Records, Robert D. Probasco
Robert Probasco
No abstract provided.
Review Of "Havens In A Storm: The Struggle For Global Tax Regulation", Anthony C. Infanti
Review Of "Havens In A Storm: The Struggle For Global Tax Regulation", Anthony C. Infanti
Anthony C. Infanti
This short essay is a review of J.C. Sharman’s book "Havens in a Storm: The Struggle for Global Tax Regulation." In the essay, I first provide a brief overview of Sharman’s book, which approaches the Organisation for Economic Co-operation and Development’s struggle with tax havens over “harmful tax competition” from a political science perspective. I then describe how the book (and, by extension, this review) will be of interest not only to those in the fields of international tax and international relations, but also to those concerned more generally with the dynamics of struggles between the powerful and the weak. …