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May I Pay More? Lessons From Jarrett For Blockchain Tax Policy, Amanda Parsons Jan 2022

May I Pay More? Lessons From Jarrett For Blockchain Tax Policy, Amanda Parsons

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In this article, Parsons examines Jarrett, t in which the taxpayers argue that blockchain reward tokens should be included in income only upon sale or exchange (a position that would raise their tax bills), and she explores why they sought this treatment and what implications it holds for policymakers trying to develop a tax regime for blockchain activities.


The Economics Of American Higher Education In The New Gilded Age, Paul Campos Jan 2018

The Economics Of American Higher Education In The New Gilded Age, Paul Campos

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No abstract provided.


Abandoning Principles: Qualified Tuition Programs And Wealth Transfer Taxation Doctrine, Wayne M. Gazur Jan 2004

Abandoning Principles: Qualified Tuition Programs And Wealth Transfer Taxation Doctrine, Wayne M. Gazur

Publications

In 1996 Congress gave its imprimatur to a modest qualified tuition program provision. Over the course of the next five years the provision was expanded, providing additional wealth transfer taxation and income taxation benefits. This essay proposes that unless limited, such benefits are inconsistent with established taxation principles and also have the potential to undermine the integrity of the wealth transfer tax structure and the progressive nature of the income tax.