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Full-Text Articles in Law

Accessible Reliable Tax Advice, Emily Cauble Apr 2018

Accessible Reliable Tax Advice, Emily Cauble

University of Michigan Journal of Law Reform

Unsophisticated taxpayers who lack financial resources are disadvantaged by a shortage of adequate tax advice. The IRS does not have the resources to answer all questions asked, and the IRS’s informal advice comes with no guarantee as to its accuracy and offers the taxpayer no protection when it is mistaken. Furthermore, non-IRS sources of advice have not sufficiently filled the void left by a lack of satisfactory IRS guidance. These biases against unsophisticated taxpayers have been noted by existing literature. This Article contributes to existing literature by proposing several novel reform measures to assist unsophisticated taxpayers.

First, with respect to …


Administrative Savings From Synchronizing Social Welfare Programs And Tax Provisions, Jonathan Barry Forman Apr 2013

Administrative Savings From Synchronizing Social Welfare Programs And Tax Provisions, Jonathan Barry Forman

Journal of the National Association of Administrative Law Judiciary

No abstract provided.


The Future Of Capital Export Neutrality: A Comment On Robert Peroni's Path To Progressive Reform Of The U.S. International Tax Rules, Stanley I. Langbein Jul 1997

The Future Of Capital Export Neutrality: A Comment On Robert Peroni's Path To Progressive Reform Of The U.S. International Tax Rules, Stanley I. Langbein

University of Miami Law Review

No abstract provided.


Back To The Future: A Path To Progressive Reform Of The U.S. International Income Tax Rules, Robert J. Peroni Jul 1997

Back To The Future: A Path To Progressive Reform Of The U.S. International Income Tax Rules, Robert J. Peroni

University of Miami Law Review

No abstract provided.


Comments On Professor Peroni's Paper On Reform Of The U.S. International Income Tax Rules, David R. Tillinghast Jul 1997

Comments On Professor Peroni's Paper On Reform Of The U.S. International Income Tax Rules, David R. Tillinghast

University of Miami Law Review

No abstract provided.