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Articles 61 - 72 of 72
Full-Text Articles in Tax Law
Indeterminancy, Complexity, And Fairness: Justifying Rule Simplication In The Law Of Taxation, John A. Miller
Indeterminancy, Complexity, And Fairness: Justifying Rule Simplication In The Law Of Taxation, John A. Miller
Washington Law Review
This Article addresses the appropriateness of elaborate tax rules, that is, rules that are long, detailed, specific, and interconnected, by reference to the debate among jurisprudential scholars concerning the determinacy of law. It gives special attention to the works of Professors Anthony D'Amato, Kent Greenawalt, Ken Kress, and Frederick Schauer by placing their ideas concerning legal indeterminacy into the context of tax law. Professor D'Amato asserts that law is entirely indeterminate. Professor Greenawalt believes that "many legal questions have determinate answers." Professor Kress believes that "the indeterminacy of the law is no more than moderate." Professor Schauer argues that highly …
Revisiting Realization: Accretion Taxation, The Constitution, Macomber, And Mark To Market, Henry Ordower
Revisiting Realization: Accretion Taxation, The Constitution, Macomber, And Mark To Market, Henry Ordower
All Faculty Scholarship
Reviews the constitutional origin of the United States realization based income taxation system and concludes that modification of that system to an accrual or accretion system would be constitutionally infirm. The article examines certain accretion rules currently in the United States tax laws, identifies the flaws in the reasoning in support of those rules in the legislative history and seeks to explain why the industries affected generally have not complained about the rules.
Commentary: Textualism And Tax Cases, Deborah A. Geier
Commentary: Textualism And Tax Cases, Deborah A. Geier
Law Faculty Articles and Essays
This 1993 article uses tax cases to explore the rhetoric surrounding "textualism" in statutory interpretation.
Taxing Inherited Wealth: A Philosophical Argument, David G. Duff
Taxing Inherited Wealth: A Philosophical Argument, David G. Duff
All Faculty Publications
This paper presents a preliminary argument for the introduction and design of a lifetime accessions tax: a progressive tax on inherited wealth levied on the cumulative lifetime gifts and inheritances of the recipient.' As such, it contains an elaboration of the rationale for the tax and a presentation of distributive principles to govern its design. However, it does not include a detailed exposition of the actual design of the tax, nor an analysis of its feasibility in a given context. As a result, it provides an ethical blueprint for the design of an ideal inheritance tax without fully considering concrete …
Withholding Net Will Now Catch More Debt Arrangements, Alan Appel
Withholding Net Will Now Catch More Debt Arrangements, Alan Appel
Articles & Chapters
When the U.S. terminated its income tax treaty with the Netherlands Antilles in 1984, there was criticism from U.S. corporations that they were being unfairly kept out of the competitive Eurobond financing market. In order to provide access to the Eurobond market, Congress enacted Section 871(h) to provide an exemption (the “portfolio interest exemption”) from the 30% withholding tax on U.S.-source income earned by a nonresident alien individual or foreign corporation that is not effectively connected with the conduct of a U.S. trade or business. Portfolio interest, under Sections 871(h) and 163(f), is any U.S.-source interest (including original issue discount) …
Section 902 Is Too Generous, George Mundstock
Social Security, Taxation Law, And Redistribution: Directions For Reform, Alison Mcclelland, Rick Krever
Social Security, Taxation Law, And Redistribution: Directions For Reform, Alison Mcclelland, Rick Krever
Osgoode Hall Law Journal
While it is now generally accepted that some redistribution of economic power is a legitimate goal of government, there is no consensus as to the type of redistribution that should be pursued. In the absence of a clear redistributive goal, it is impossible to evaluate critically current law, or make recommendations. for change. In the first part of this article, we examine alternative models of redistribution and advocate a preferred model, namely, redistribution to promote equality of opportunity and to recognize periods of vulnerability. We then evaluate the operation of Australian social security law and taxation law in light of …
The Changing Structure Of The Canadian Tax System: Accommodating The Rich, Neil Brooks
The Changing Structure Of The Canadian Tax System: Accommodating The Rich, Neil Brooks
Osgoode Hall Law Journal
The Canadian tax system underwent fundamental reform in the late 1980s. The principal effect of this reform has been to disable the tax system as an effective policy instrument for the redistribution of income. The fact that these reforms were an integral part of the larger neoconservative agenda to roll back the economic borders of the state and shift more power from the public to the private sector, is widely acknowledged. This paper simply illustrates how pervasively neoconservative ideology has influenced tax policy analysis. Every traditional objective of the tax system (to assist in reallocating resources, stabilizing the economy, and …
Indopco, Inc. V. Commissioner: Will The Irs Use A Nebulous Supreme Court Decision To Capitalize On Unsuspecting Taxpayers?, Bryan Mattingly
Indopco, Inc. V. Commissioner: Will The Irs Use A Nebulous Supreme Court Decision To Capitalize On Unsuspecting Taxpayers?, Bryan Mattingly
Kentucky Law Journal
No abstract provided.
Negotiated Sovereignty: Intergovernmental Agreements With American Indian Tribes As Models For Expanding First Nations’ Self-Government, David H. Getches
Negotiated Sovereignty: Intergovernmental Agreements With American Indian Tribes As Models For Expanding First Nations’ Self-Government, David H. Getches
Publications
Constitutional issues related to First Nations sovereignty have dominated Aboriginal affairs in Canada for a considerable period. The constitutional entrenchment of Aboriginal self-government has, however, received a setback with the recent failure of the Charlottetown Accord in October of 1992. Nonetheless, day-to-day issues must be accommodated, even while this more fundamental constitutional question remains unresolved. This paper illustrates the American experience with negotiated intergovernmental agreements between tribes and individual states. These agreements have, for example, resolved jurisdictional disputes over taxation, solid waste disposal, and law enforcement between state governments and tribal authorities. The author suggests that these intergovernmental agreements in …
What Has The Supreme Court Done - The Home Office Deductions Is Virtually Eliminated After Soliman, Robert J. Gerlack
What Has The Supreme Court Done - The Home Office Deductions Is Virtually Eliminated After Soliman, Robert J. Gerlack
Cleveland State Law Review
The purpose of this comment is to discuss the relatively short history of Internal Revenue Code § 280A and to discuss the cases leading up to the United States Supreme Court decision of Commissioner v. Soliman. The scope of the discussion will be limited to I.R.C. § 280A(c)(1)(A), which provides for a home office deduction if the dwelling unit is exclusively used on a regular basis and is the principal place of business for any trade or business. As will be discussed below, the Supreme Court has developed various standards to determine whether a home office deduction will be allowed. …