Law Commons^™

Capturing The Harm: Defining "Tax Loss" For Use In Federal Sentencing, Bruce Zucker, Michelle Carey

Akron Tax Journal

The United States Sentencing Guidelines have set forth the system by which tax offenders are punished for violating the federal income tax laws. This Article explores the various methods that the appellate courts have used to define "tax loss" under the United States Sentencing Guidelines for purposes of sentencing enhancement for tax related offenses. It discusses the concept of "tax loss" for federal sentencing purposes, including the guideline provisions that drive the tax offender's offense level and ultimate guideline imprisonment range. It explores major circuit decisions which interpreted the proper implementation of the guideline sentencing factors. Finally, it examines issues …

International Estate Planning 101: A Basic Guide To Estate Planing For Non-Citizen Clients, Robin Rose Stiller

Akron Tax Journal

The United States has often been called the "great melting pot of the world" because of the large numbers of foreign-born individuals that can be found here. In fact, according to the 1990 U.S. Census, 19.8 million people living in the United States were foreign-born, including nearly 260,000, or 2.4%, of Ohioans. Nearly 12 million of those foreign-born and living in the U.S. were not U.S. citizens and in 1996, Ohio alone was home to 113,000 legal permanent resident aliens. In addition to these resident aliens, large numbers of nonresident aliens, such as the more than 19 million alien tourists, …

Rethinking The Progressive Estate And Gift Tax, Barbara Redman

Akron Tax Journal

This article will not review the philosophical arguments about the legitimacy of unearned wealth versus the right of a person to give as she pleases with her own accumulation. Rather, it will focus on a view of the tax not yet explored to any great extent in legal and political circles, but supported by recent economic research, and to argue, if not against the tax itself, at least against the progressive nature of the tax.

If Taxpayers Can't Be Fooled, Maybe Congress Can: A Public Choice Perspective On The Tax Transition Debate, Kyle D. Logue

Reviews

In When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity , Shaviro takes the various strands of the existing literature on retroactivity and weaves them together, applying his unique combination of legal expertise, political pragmatism, and theoretical sophistication in public finance economics as well as political science. The result is a subtle, balanced, and scholarly treatise on transition relief and retroactivity that should serve as the starting point for all future research in the field. In its stated objectives, the book is admirably ambitious.

This Review will, in a broad sense, follow Shaviro's characterization of the …