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Articles 1 - 24 of 24
Full-Text Articles in Law
Taxation, Craig D. Bell
Will The Ninth Circuit Be Reversed In Banaitis V. Commissioner?, Richard Mason
Will The Ninth Circuit Be Reversed In Banaitis V. Commissioner?, Richard Mason
Nevada Law Journal
No abstract provided.
Abandonments In Bankruptcy: Unifying Competing Tax And Bankruptcy Policies, Michelle A. Cecil
Abandonments In Bankruptcy: Unifying Competing Tax And Bankruptcy Policies, Michelle A. Cecil
Faculty Publications
This Article attempts to resolve one such issue: the tax consequences of property abandonments by the bankruptcy trustee.
Tax Legislation And Democratic Discourse: The Rhetoric Of Revenue And Politics, Leo P. Martinez
Tax Legislation And Democratic Discourse: The Rhetoric Of Revenue And Politics, Leo P. Martinez
Nevada Law Journal
No abstract provided.
The Future Of Guinn V. Legislature, Troy L. Atkinson
The Future Of Guinn V. Legislature, Troy L. Atkinson
Nevada Law Journal
No abstract provided.
The E.L. Wiegand Lecture: Administrability-Based Tax Simplification, Steve R. Johnson
The E.L. Wiegand Lecture: Administrability-Based Tax Simplification, Steve R. Johnson
Nevada Law Journal
No abstract provided.
Supermajority Provisions, Guinn V. Legislature And A Flawed Constitutional Structure, Steve R. Johnson
Supermajority Provisions, Guinn V. Legislature And A Flawed Constitutional Structure, Steve R. Johnson
Nevada Law Journal
No abstract provided.
The Most Rational Branch: Guinn V. Legislature And The Judiciary's Role As Helpful Arbiter Of Conflict, Jeffrey W. Stempel
The Most Rational Branch: Guinn V. Legislature And The Judiciary's Role As Helpful Arbiter Of Conflict, Jeffrey W. Stempel
Nevada Law Journal
No abstract provided.
Anatomy Of The Federal Litigation: Challenging The Legislature's Actions In The Wake Of Guinn V. Legislature, John C. Eastman
Anatomy Of The Federal Litigation: Challenging The Legislature's Actions In The Wake Of Guinn V. Legislature, John C. Eastman
Nevada Law Journal
No abstract provided.
Is Canada Overstepping Its Borders? The Alberta Province Tax Specifically Targets Professional Hockey Players In Order To Help Finance Its Professional Franchises, Alan Pogroszewski
Is Canada Overstepping Its Borders? The Alberta Province Tax Specifically Targets Professional Hockey Players In Order To Help Finance Its Professional Franchises, Alan Pogroszewski
Marquette Sports Law Review
No abstract provided.
Internet Taxation & Burkina Faso: A Case Study, Scott Budnick
Internet Taxation & Burkina Faso: A Case Study, Scott Budnick
ILSA Journal of International & Comparative Law
One of the more common criticisms of modem globalization is that this trend is leading to "higher inequality within countries
Wither Firpta, Fred B. Brown
Wither Firpta, Fred B. Brown
All Faculty Scholarship
Under FIRPTA, foreign persons are subject to U.S. tax on dispositions of directly held interests in U.S. real property as well as on dispositions of stock in certain U.S. real property holding corporations. Congress enacted FIRPTA to combat several techniques used by foreign persons to avoid U.S. tax on dispositions of U.S. real estate. However, since FIRPTA's enactment, changes in the tax law would defeat these tax avoidance techniques. Consequently, this raises the issue of whether FIRPTA continues to make sense as a policy matter.
This article suggests that the repeal of portions of FIRPTA may be in order and …
What Does A Fair Society Owe Children - And Their Parents?, Anne L. Alstott
What Does A Fair Society Owe Children - And Their Parents?, Anne L. Alstott
Fordham Law Review
No abstract provided.
Theories Of Distributive Justice And Limitations On Taxation: What Rawls Demands From Tax Systems, Linda Sugin
Theories Of Distributive Justice And Limitations On Taxation: What Rawls Demands From Tax Systems, Linda Sugin
Fordham Law Review
No abstract provided.
Comments: Individual Versus Collective Responsibility, Thomas Nagel
Comments: Individual Versus Collective Responsibility, Thomas Nagel
Fordham Law Review
No abstract provided.
Creating An Online Internet Tax: A Complex Construction?, Isaac J. Morris
Creating An Online Internet Tax: A Complex Construction?, Isaac J. Morris
Northwestern Journal of Technology and Intellectual Property
No abstract provided.
Market Bubbles And Wasteful Avoidance: Tax And Regulatory Constraints On Short Sales, Michael R. Powers, David M. Schizer, Martin Shubik
Market Bubbles And Wasteful Avoidance: Tax And Regulatory Constraints On Short Sales, Michael R. Powers, David M. Schizer, Martin Shubik
Faculty Scholarship
In recent years, a speculative bubble in Internet stocks has burst and several "blue chip" firms have failed amidst high profile allegations of corporate misconduct. Why did high-tech start-ups with no earnings attain such lofty valuations? Why didn't sophisticated investors keep prices at saner levels? And why didn't more sophisticated investors look past accounting gimmicks much earlier to uncover problems at Enron and other firms? More generally, why did the mechanisms of market efficiency prove inadequate? While there obviously is no single answer to these complex questions, this Article focuses on one piece of the problem: U.S. tax and regulatory …
The Donation Registry, Robert D. Cooter
A Good Old Habit, Or Just An Old One? Preferential Tax Treatment For Reorganizations, Yariv Brauner
A Good Old Habit, Or Just An Old One? Preferential Tax Treatment For Reorganizations, Yariv Brauner
UF Law Faculty Publications
This article proposes to repeal the preferential tax treatment of certain merger and acquisition transactions known as "reorganizations," and tax them like all other sales or exchanges. In the last 80 years this preference has been a cornerstone of our tax system. It is also one of the most stable rules in the tax code. Nevertheless, its normative justification is weak, and has never been rigorously debated in the legal literature. This article rejects the stated rationale for this rules - that such transactions trigger insufficient realization and therefore it is both unfair and impractical to currently tax them. It …
Tax Protest, A Homosexual, And Frivolity: A Deconstructionist Meditation, Anthony C. Infanti
Tax Protest, A Homosexual, And Frivolity: A Deconstructionist Meditation, Anthony C. Infanti
Articles
In this contribution to a symposium entitled Out of the Closet and Into the Light: The Legal Issues of Sexual Orientation, I recount and then ponder the story of Robert Mueller. Mueller, a gay man, spent more than a decade protesting the discriminatory treatment of gays and lesbians under the Internal Revenue Code. As a result of his tax protest, Mueller was jailed for more than a year, and then was twice pursued by the IRS for taxes and penalties. In pondering Mueller's story, I consider it both as a telling example of the forcible closeting of gay and lesbian …
Cancellation Of Debt And Other Incidential Items Of Income: Puritan Tax Rules In The U.S., Richard C.E. Beck
Cancellation Of Debt And Other Incidential Items Of Income: Puritan Tax Rules In The U.S., Richard C.E. Beck
Articles & Chapters
This article examines some miscellaneous and incidental forms of income from a comparative point of view. It appears that U.S. law includes as income more types of incidental items than most other countries. The items briefly considered here are (in no particular order) found money and property, gambling gains, gains from a personal hobby, isolated criminal profits, prizes and awards for merit, damages from non-physical personal injury, and gains from sale of a personal residence. The article concludes with a more thorough examination of income from the cancellation of debts (COD income) of an individual. These items have in common …
The Neglected Role Of International Altruistic Investment In The Chinese Transition Economy, Darryll K. Jones
The Neglected Role Of International Altruistic Investment In The Chinese Transition Economy, Darryll K. Jones
Journal Publications
This Article discusses the positive role of altruistic investment in any transition economy by making specific reference to altruistic investment in the Chinese economic transition. The Article discusses the social welfare hardships arising from the transition process and then discusses the U.S. and Chinese tax incentives and barriers to altruistic investment that would lessen that hardship. After that, the Article discusses the reasons why both countries might prefer to retain those barriers. Finally, the Article concludes that altruistic investment has more positive then negative consequences and makes a simple proposal to stimulate altruistic investment in China in a manner that …
Executive Compensation Reform And The Limits Of Tax Policy, Michael Doran
Executive Compensation Reform And The Limits Of Tax Policy, Michael Doran
Georgetown Law Faculty Publications and Other Works
The American Jobs Creation Act of 2004 includes a major attempt to reform the tax rules for deferred compensation arrangements covering corporate managers. This paper examines the tax policy and corporate-governance policy objectives of the reform effort, explores the shortcomings of the legislation, and outlines a different approach for future executive compensation reform.
Taxing The New Intellectual Property Right, Xuan-Thao Nguyen, Jeffrey A. Maine
Taxing The New Intellectual Property Right, Xuan-Thao Nguyen, Jeffrey A. Maine
Articles
Current, albeit arbitrary, rules exist governing the tax treatment of traditional forms of intellectual property, such as patents, trade secrets, copyrights, trademarks, and trade names. While tax principles exist for these traditional intellectual property and intangible rights, specific tax rules do not exist for new intellectual property rights, such as domain names, that are emerging with the arrival of global electronic commerce transactions on the Internet. This article explores the proper tax treatment of domain name registration and acquisition costs, addressing these parallel questions? Are domain names merely variations of traditional forms of intellectual property and other intangible rights to …