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Full-Text Articles in Law

Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And "Ability To Pay", James M. Puckett Jan 2018

Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And "Ability To Pay", James M. Puckett

Journal Articles

The federal income tax can and should do more to address wealth disparities and income inequality. The income tax does not directly count wealth, and the realization rule and basis "step-up" at death exclude substantial amounts of income for the wealthy. The Constitution limits Congress's ability to tax wealth. Despite these serious challenges, this Article considers how to potentially bridge the gap between wealth and the income tax. For example, asset-based phase-outs in the income tax should pass muster without apportionment, although their bite would necessarily be limited. The Article posits that the public would be more receptive to ...


Structural Tax Exceptionalism, James M. Puckett Jan 2015

Structural Tax Exceptionalism, James M. Puckett

Journal Articles

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 ...


Embracing The Queen Of Hearts: Deference To Retroactive Tax Rules, James M. Puckett Jan 2013

Embracing The Queen Of Hearts: Deference To Retroactive Tax Rules, James M. Puckett

Journal Articles

The Supreme Court’s decision in Mayo Foundation for Medical Education and Research v. United States underscored the importance of a uniform approach to judicial review of administrative action; accordingly, the Court clarified that tax administration is generally subject to the same review as other kinds of administrative action by other federal agencies. Tax guidance from the IRS and Treasury Department serves an important role in clarifying the tax law so that taxpayers may report their tax liability accurately and plan their affairs. Meanwhile, aggressive attempts by a relatively small number of taxpayers to avoid tax liability by exploiting arguable ...


A Buffett Rule For Social Security And Medicare: Phasing Out Benefits For High Income Retirees, Samuel C. Thompson Jr. Jan 2012

A Buffett Rule For Social Security And Medicare: Phasing Out Benefits For High Income Retirees, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.


Assessing The Following Systems For Taxing Foreign-Source Active Business Income: Deferral, Exemption, And Imputation, Samuel C. Thompson Jr. Jan 2010

Assessing The Following Systems For Taxing Foreign-Source Active Business Income: Deferral, Exemption, And Imputation, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.


The Case For Tax Sparing Along With Expanding And Limiting The Subpart F Regime, Samuel C. Thompson Jr. Jan 2003

The Case For Tax Sparing Along With Expanding And Limiting The Subpart F Regime, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.


Asset Acquisitions: A Colloquy, Samuel C. Thompson Jr. Jan 2002

Asset Acquisitions: A Colloquy, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.


Change Of Control Board: Federal Preemption Of The Law Governing A Target's Directors, Samuel C. Thompson Jr. Jan 2001

Change Of Control Board: Federal Preemption Of The Law Governing A Target's Directors, Samuel C. Thompson Jr.

Journal Articles

This article sets out a proposed federal uniform standard governing the actions by the board of directors of a publicly held corporation that is the target of a change of control transaction. This proposal would apply in each of the following four merger and acquisition transactions: (1) the acquisition of a target in an arm's-length negotiated merger or acquisition; (2) the acquisition of a target in a management buyout; (3) the proposed acquisition of a target in a hostile tender offer; and (4) the acquisition by a target's controlling shareholder of the minority interests in such target in ...


South African Perspectives: Its Prospects And Its Income Tax System, Samuel C. Thompson Jr. Jan 2000

South African Perspectives: Its Prospects And Its Income Tax System, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.


Impact Of Code Section 367 And The European Union's 1990 Council Directive On Tax-Free Cross-Border Mergers And Acquisitions, Samuel C. Thompson Jr. Jan 1998

Impact Of Code Section 367 And The European Union's 1990 Council Directive On Tax-Free Cross-Border Mergers And Acquisitions, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.


Introduction To This Symposium And A Guide To Issues In Mergers And Acquisitions, Samuel C. Thompson Jr. Jan 1997

Introduction To This Symposium And A Guide To Issues In Mergers And Acquisitions, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.


The Merger And Acquisition Provisions Of The Ali Corporate Governance Project As Applied To The Three Steps In The Time-Warner Acquisition, Samuel C. Thompson Jr. Jan 1996

The Merger And Acquisition Provisions Of The Ali Corporate Governance Project As Applied To The Three Steps In The Time-Warner Acquisition, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.


A Lawyer's Guide To Modern Valuation Techniques In Mergers And Acquisitions, Samuel C. Thompson Jr. Jan 1996

A Lawyer's Guide To Modern Valuation Techniques In Mergers And Acquisitions, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.


Introduction To Tax Issue Of The University Of Miami Entertainment & Sports Law Review, Samuel C. Thompson Jr. Jan 1996

Introduction To Tax Issue Of The University Of Miami Entertainment & Sports Law Review, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.


Foreward And Impact Of Market 2000 Study, Samuel C. Thompson Jr. Jan 1994

Foreward And Impact Of Market 2000 Study, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.


A Comparison Of The Merger And Acquisition Provisions Of Present Law With The Provisions In The Senate Finance Committee's Draft Bill, Samuel C. Thompson Jr. Jan 1985

A Comparison Of The Merger And Acquisition Provisions Of Present Law With The Provisions In The Senate Finance Committee's Draft Bill, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.


An Examination Of The Effect Of Recent Legislation On Commodity Tax Straddles, Samuel C. Thompson Jr. Jan 1983

An Examination Of The Effect Of Recent Legislation On Commodity Tax Straddles, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.


Tax Policy Implications Of Contributions Of Appreciated And Depreciated Property To Partnerships, Subchapter C Corporations And Subchapter S Corporations In Exchange For Ownership Interests, Samuel C. Thompson Jr. Jan 1976

Tax Policy Implications Of Contributions Of Appreciated And Depreciated Property To Partnerships, Subchapter C Corporations And Subchapter S Corporations In Exchange For Ownership Interests, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.


The Federal Income Tax Impact Of The Operating Function On The Choice Of Business Form: Partnership, Subchapter C Corporation, Or Subchapter S Corporation, Samuel C. Thompson Jr. Jan 1975

The Federal Income Tax Impact Of The Operating Function On The Choice Of Business Form: Partnership, Subchapter C Corporation, Or Subchapter S Corporation, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.


A Suggested Alternative Approach To The Senate Finance Committee Staff's 1985 Proposals For Revising The Merger And Acquisition Provisions, Samuel C. Thompson Jr. Jan 1968

A Suggested Alternative Approach To The Senate Finance Committee Staff's 1985 Proposals For Revising The Merger And Acquisition Provisions, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.