Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Taxation (3)
- Accounting (2)
- Banking and Finance (2)
- Corporations (2)
- Income tax (2)
-
- Law and Economics (2)
- Adequacy (1)
- Agreement on Agriculture (1)
- Agreements on Subsidies and Countervailing Measures (1)
- Balance of payemtns enhancement (1)
- DISC (1)
- Domestic International Sales Corporation (1)
- ETI (1)
- Economics (1)
- Equity (1)
- Estates and Trusts (1)
- European Communities (1)
- Extraterritorial Income Exclusion Act of 2000 (1)
- FSC (1)
- Foreign Sales Corporations (1)
- Free market compatibility (1)
- General Law (1)
- Higher education (1)
- Income tax changes (1)
- International Tax Policy (1)
- International income tax (1)
- International trade (1)
- Juveniles (1)
- Law and Society (1)
- Political order (1)
- Publication
- Publication Type
Articles 1 - 5 of 5
Full-Text Articles in Law
Estate Tax Repeal And The Budget Process, Karen C. Burke, Grayson M.P. Mccouch
Estate Tax Repeal And The Budget Process, Karen C. Burke, Grayson M.P. Mccouch
University of San Diego Law and Economics Research Paper Series
This article examines the Bush Administration’s proposal, as part of its proposed fiscal year 2005 budget, to extend permanently the repeal of the federal estate tax. The article considers the budgetary impact of permanent estate tax repeal and discusses procedural impediments to use of the reconciliation process for permanent tax cuts. The article also notes the possibility of a durable compromise solution involving retention of the estate tax with lower rates and a higher exemption.
Does The Tax Law Discriminate Against The Majority Of American Children: The Downside Of Our Progressive Rate Structure And Unbalanced Incentives For Higher Education?, Lester B. Snyder
University of San Diego Law and Economics Research Paper Series
Our graduate income tax structure provides an incentive to shift income to lower-bracket family members. However, some parents have much more latitude to shift income to their children than do others. Income derived from services and private business-by far the majority of American income-is less favored than income derived from publicly traded securities. The rationale given for this discrimination is that parents in services or private business, as opposed to those in securities, do not actually part with control of their property. This article explores these tax broader (yet subtle) tax benefits and their impact on the majority of children …
Does The Tax Law Discriminate Against The Majority Of American Children? The Downside Of Our Progressive Rate Structure And Unbalanced Incentives For Higher Education, Lester B. Snyder
San Diego Law Review
Our graduate income tax structure provides an incentive to shift income to lower-bracket family members. However, some parents have much more latitude to shift income to their children than do others. Income derived from services and private business - by far the majority of American income - is less favored than income derived from publicly traded securities. The rationale given for this discrimination is that parents in services or private business, as opposed to those in securities, do not actually part with control of their property. This Article explores these tax broader (yet subtle) tax benefits and their impact on …
Criteria Of International Tax Policy, Herbert I. Lazerow
Criteria Of International Tax Policy, Herbert I. Lazerow
San Diego Law Review
Professor Joseph Sneed a generation ago developed seven macro-criteria for evaluating income tax changes. This Article asks whether those criteria are useful in the general field of international income tax. I conclude that Adequacy, Practicality, Equity, and Free Market Compatibility are important internationally, as is a new criterion, Balance-of-payments Enhancement, while the criteria of Reduced Economic Inequality, Stability and Political Order do not figure prominently in international tax.
Fishing For Rainbows, The Fsc Repeal And Extraterritorial Income Exclusion Act, Stuart Smith
Fishing For Rainbows, The Fsc Repeal And Extraterritorial Income Exclusion Act, Stuart Smith
San Diego International Law Journal
On August 30, 2002, the final decision was released in the case of United States-Tax Treatment for "Foreign Sales Corporations". The World Trade Organization arbitration panel report authorizes the European Communities to levy $4.043 billion in annual trade sanctions against imports from the United States because of a provision in the U.S. tax code. "The FSC Repeal and Extraterritorial Income Exclusion Act of 2000", the most recent of 40 years worth of half-hearted attempts by the United States to comply with world trading body regulations, is the current offender. According to the arbitration panel, the act subsidizes foreign sales by …