Tax Law Commons^™

International Provisions Of Public Law No. 115-97 (The “Tcja”) (Powerpoint), William B. Sherman

William & Mary Annual Tax Conference

No abstract provided.

Nonqualified Employee Benefits For Privately-Held Companies – Equity And Deferred Compensation Opportunities (Outline), Taylor W. French, G. William Tysse

William & Mary Annual Tax Conference

No abstract provided.

Applying The New 20% Passthroughs Deduction Under Section 199a In The Real World (Powerpoint), James B. Sowell, Stephen J. Giordano, Mark C. Van Deusen

William & Mary Annual Tax Conference

No abstract provided.

Mergers And Acquisitions Of Closely-Held Corporations (Outline), Jerald D. August

William & Mary Annual Tax Conference

No abstract provided.

An Overview Of Partnerships (Powerpoint), Ari Berk, Drew Tidwell

William & Mary Annual Tax Conference

No abstract provided.

2018 Tax Conference Speakers

William & Mary Annual Tax Conference

No abstract provided.

2018 Tax Conference Forms

William & Mary Annual Tax Conference

No abstract provided.

2018 Schedule

William & Mary Annual Tax Conference

No abstract provided.

Directed Tax Holidays: Economic Stimulus Or Corporate Dream?, Dakota Newton

William & Mary Business Law Review

U.S. corporations currently have more than $2.4 trillion stashed in the accounts of their overseas subsidiaries—a sum that costs the domestic economy billions of dollars every year. A directed tax holiday is one potential method of inducing repatriation of those funds and stimulating the domestic economy. Although a previous tax holiday failed to meet expectations, current proposals from the public and private sectors suggest that a directed tax holiday could fund much-needed infrastructure investment. A review and economic analysis of these proposals shows that a directed tax holiday that channels revenue into expanding and updating infrastructure will greatly benefit the …

The Natural Property Rights Straitjacket: The Takings Clause, Taxation, And Excessive Rigidity, Eric Kades

Faculty Publications

Natural property rights theories have become the primary lens through which conservative jurists and scholars view the Constitution’s main property rights provision, the Takings Clause. One of their most striking arguments is that progressive income taxation — applying higher tax rates to higher incomes — is an unconstitutional taking of wealthy taxpayers’ property. This has become part and parcel of well-established battle lines between conservative property rights advocates and their liberal counterparts. What has gone unnoticed is that the very same argument deployed against progressive taxation also deems regressive taxation — applying lower tax rates to higher incomes — an …

Can Taxes Mitigate Corporate Governance Inefficiencies?, Noam Noked

William & Mary Business Law Review

Policymakers have long viewed tax policy as an instrument to influence and change corporate governance practices. Certain tax rules were enacted to discourage pyramidal business structures and large golden parachutes, and to encourage performance-based compensation. Other proposals, such as imposing higher taxes on excessive executive compensation, have also attracted increasing attention.

Contrary to this view, this Article contends that the ability to effectively mitigate corporate governance inefficiencies through the use of corrective taxes is very limited, and that these taxes may cause more harm than benefit. There are a few reasons for the limited effectiveness of corrective taxes. Importantly, the …

Taxing Systemic Risk, Eric D. Chason

Faculty Publications

A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.

Despite the absence of a clear definition of systemic risk, academics and policy makers continue to …

2017 Tax Conference Forms

William & Mary Annual Tax Conference

No abstract provided.

2017 Schedule

William & Mary Annual Tax Conference

No abstract provided.

Recent Changes To Rules Governing Disguised Sale And Debt Allocations, Blake D. Rubin, Andrea M. Whiteway, Maximilian Pakaluk

William & Mary Annual Tax Conference

No abstract provided.

Resolving Identity Theft Issues (Powerpoint), Diana Leyden, Keith Fogg, Craig D. Bell

William & Mary Annual Tax Conference

No abstract provided.

Don't Discount Discounts: Valuation Of Closely Held Businesses In A Changing Regulatory Environment, William I. Sanderson, Michael H. Barker

William & Mary Annual Tax Conference

No abstract provided.

Politics Of Tax Reform: Outline, Evan M. Migdail

William & Mary Annual Tax Conference

No abstract provided.

Impact Of Tax Reform On Partnerships/Recent Changes To Rules Governing Disguised Sale And Debt Allocations (Powerpoint), Andrea M. Whiteway, Maximilian Pakaluk

William & Mary Annual Tax Conference

No abstract provided.

Tax Reform: Technical Summary Outline, Evan M. Migdail

William & Mary Annual Tax Conference

No abstract provided.

Qualified And Nonqualified Deferred Compensation Plans In Small Businesses: Creative Uses And Problem Solving (Powerpoint), Richard C. Mapp Iii, John M. Peterson, Robert Q. Johnson

William & Mary Annual Tax Conference

No abstract provided.

Federal Tax Update (Powerpoint), Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.

Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe

William & Mary Annual Tax Conference

No abstract provided.

Partnership Character Planning Before And After The Audit, Steven R. Schneider, Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.

2017 Tax Conference Speakers

William & Mary Annual Tax Conference

No abstract provided.

Corporate Tax Developments: Tax Reform And Beyond (Power Point), Lisa M. Zarlenga, Cameron Arterton

William & Mary Annual Tax Conference

No abstract provided.

Resolving Identity Theft Issues, Diana Leyden, Keith Fogg, Craig D. Bell

William & Mary Annual Tax Conference

No abstract provided.

Like-Kind Exchanges And Avoiding Dealer Status (Powerpoint), Robert D. Schachat

William & Mary Annual Tax Conference

No abstract provided.

A Progressive Federal Tax Credit For State Tax Payments, Eric Kades

Popular Media

No abstract provided.

Should Foreign Pension Funds With U.S. Investments Pay U.S. Tax?, Cynthia Blum

William & Mary Business Law Review

U.S. and foreign pension funds are investing heavily outside of their home countries. With the aging of the world’s population, this trend will likely intensify. Most countries, including the U.S., accord a tax exemption to certain qualified pension funds organized within their own country; however, when a foreign pension fund invests in the U.S., the U.S. tax code does not recognize its tax exemption. Responding to the need to attract greater investment in U.S. infrastructure, Congress in 2015 enacted a new provision ameliorating the tax treatment of foreign pension plans investing in U.S. real estate. This Article examines whether the …