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Articles 1 - 4 of 4
Full-Text Articles in Law
A Republic Of The Mind: Cognitive Biases, Fiscal Federalism, And Section 164 Of The Tax Code, Brian Galle
A Republic Of The Mind: Cognitive Biases, Fiscal Federalism, And Section 164 Of The Tax Code, Brian Galle
Indiana Law Journal
No abstract provided.
Halos, Billboards, And The Taxation Of Charitable Sponsorships, Ethan G. Stone
Halos, Billboards, And The Taxation Of Charitable Sponsorships, Ethan G. Stone
Indiana Law Journal
No abstract provided.
Statutory Speed Bumps: The Roles Third Parties Play In Tax Compliance, Leandra Lederman
Statutory Speed Bumps: The Roles Third Parties Play In Tax Compliance, Leandra Lederman
Articles by Maurer Faculty
Recent legal and economic scholarship has recognized that the government can use structural systems as an efficient way to reduce prohibited behavior. The federal tax system employs structural mechanisms, such as withholding taxes, to foster compliance. The use of structural systems to reduce tax evasion need not be limited to tax administration, however. The Article argues that substantive federal income tax law can - and in many contexts does - foster compliance by harnessing the structural incentives of third parties. Although this phenomenon has gone largely unnoticed, third parties are routinely used by the tax system to verify the bona …
"Stranger Than Fiction": Taxing Virtual Worlds, Leandra Lederman
"Stranger Than Fiction": Taxing Virtual Worlds, Leandra Lederman
Articles by Maurer Faculty
Virtual worlds, including massive multi-player on-line role-playing games (game worlds), such as City of Heroes, Everquest, and World of Warcraft, have become popular sources of entertainment. Game worlds provide scripted contexts for events such as quests. Other virtual worlds, such as Second Life, are unstructured virtual environments that lack specific goals but allow participants to socialize and engage virtually in such activities as shopping or attending a concert. Many of these worlds have become commodified, with millions of dollars of real-world trade in virtual items taking place every year. Most game worlds prohibit these real market transactions, but some worlds …