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Full-Text Articles in Law

Which Is Worse, Tax Fluctuations Or Spending Fluctuations?, David Gamage Nov 2009

Which Is Worse, Tax Fluctuations Or Spending Fluctuations?, David Gamage

David Gamage

Employing a risk-allocation approach, this paper analyzes the extent to which a government subject to balanced-budget constraints should fluctuate tax or spending policies in response to economic volatility.


Repeal Tax Incentives For Esops, Andrew Stumpff, Norman Stein Oct 2009

Repeal Tax Incentives For Esops, Andrew Stumpff, Norman Stein

Norman P. Stein

The proposal would repeal special tax incentives given to employee stock ownership plans, as well as the exemption granted to those plans from the investment diversification requirement of the ERISA.

The proposal is made as a part of the Shelf Project, a collaboration among tax professionals to develop - and perfect proposals to help Congress when it is ready to raise revenue. Shelf Project proposals are intended to raise revenue without raising rates because the best systems have the lowest feasible tax rates and taxes that are unavoidable. Shelf projects defend the tax base and improve the rationality and efficiency …


Tax Collection: Procedure And Strategies, T. Fogg Dec 2008

Tax Collection: Procedure And Strategies, T. Fogg

T. Keith Fogg

No abstract provided.


Chapter 11, Section 10, T. Fogg Dec 2008

Chapter 11, Section 10, T. Fogg

T. Keith Fogg

No abstract provided.


Handling A Case With Potential Criminal Problems, Including Dealing With Nonfilers, T. Fogg Dec 2008

Handling A Case With Potential Criminal Problems, Including Dealing With Nonfilers, T. Fogg

T. Keith Fogg

No abstract provided.