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Full-Text Articles in Law
Incidence And Accidents: Regulation Of Executive Compensation Through The Tax Code, Joy Mullane
Incidence And Accidents: Regulation Of Executive Compensation Through The Tax Code, Joy Mullane
Working Paper Series
Congress has enacted a number of tax provisions that aim to penalize companies and their executives when the executive is paid more than Congress thinks is desirable. Congress was motivated to enact these provisions by intense public sentiments regarding executive compensation levels during times of economic turmoil. This article demonstrates, however, that not only are these provisions ineffective at reducing executive compensation levels, but they penalize the wrong people. This article reveals that the penalties do not significantly fall on the executives that Congress was targeting with enactment of the penalties. Instead, these penalties impose costs on a variety of …
Refund Anticipation Loans And The Tax Gap, Leslie Book
Refund Anticipation Loans And The Tax Gap, Leslie Book
Working Paper Series
There has been a significant expansion of refundable credits over the past twenty years. This trend is likely to continue as part of federal policy to stimulate the economy and promote non-tax related social benefits. With the growing use of the tax system to deliver refundable benefits to individuals, the tax preparation industry as a whole has become, in some significant respects, a vehicle for cross-marketing of non-tax goods and services. Refund anticipation loans, or RALs, are one example of these non-tax products that paid preparers facilitate for their customers. RALS are short-term loans secured by a taxpayer's anticipated tax …
Increasing Preparer Responsibility, Visibility And Competence, Leslie Book
Increasing Preparer Responsibility, Visibility And Competence, Leslie Book
Working Paper Series
The insights from the responsive regulation literature present an intriguing model for IRS interaction with preparers, and provide a theoretical context for a more nuanced approach that the IRS could adopt when considering its return preparer strategies. To some extent, the IRS’s current emphasis on preparer education, including the significant resources expended on tax forums and other general outreach programs, reflects IRS awareness that its interaction with preparers must take a varied approach. In this paper, I propose a more personal contact paradigm with preparers, with those contacts facilitated by heightened identification requirements and a more dedicated IRS effort to …
Are You Not Entertained - Is This Not Why You Are Here - U.S. Taxation Of Foreign Athletes And Entertainers, Stephen Taylor
Are You Not Entertained - Is This Not Why You Are Here - U.S. Taxation Of Foreign Athletes And Entertainers, Stephen Taylor
Jeffrey S. Moorad Sports Law Journal
No abstract provided.