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Articles 31 - 60 of 147
Full-Text Articles in Tax Law
In Memory Of Professor Janet R. Spragens, Nancy J. Altman
In Memory Of Professor Janet R. Spragens, Nancy J. Altman
American University Law Review
A eulogy for Professor Janet R. Spragens given by her sister, Nancy Altman. “Janet died much too young, before she had time to express all the laughter, love, happiness, and contribution to public service she had within her. Rather than dwell on what might have been, though, I choose to celebrate her life—her wonderful, vibrant, and unique qualities and the gifts she bestowed not only on her friends and family but on countless others who never knew her.”
Thinking About Conflicting Gravitational Pulls - Litcs: The Academy And The Irs, Nancy S. Abramowitz
Thinking About Conflicting Gravitational Pulls - Litcs: The Academy And The Irs, Nancy S. Abramowitz
American University Law Review
Professor Nancy Abramowitz examines the tensions between the work of the tax clinics in providing tax services to low-income populations and the underlying educational goals.
No Wealthy Parent Left Behind: An Analysis Of Tax Subsidies For Higher Education , Andrew D. Pike
No Wealthy Parent Left Behind: An Analysis Of Tax Subsidies For Higher Education , Andrew D. Pike
American University Law Review
This Article will examine whether the tax provisions constitute a sensible portion of the federal financial aid expenditure programs. Part I of this Article discusses the principal tax provisions that provide subsidies for higher education and analyzes provisions constitute a sensible component of the federal financial aid expenditure programs. Part I of this Article discusses the principal tax provisions that provide subsidies for higher education and analyzes the allocation of benefits that arise from these provisions. Part II evaluates these provisions from a tax policy perspective. Part III contains conclusions and policy recommendations.
What's Good For The Goose Is Not Good For The Gander: Sarbanes-Oxley-Style Nonprofit Reforms, Lumen N. Mulligan
What's Good For The Goose Is Not Good For The Gander: Sarbanes-Oxley-Style Nonprofit Reforms, Lumen N. Mulligan
Faculty Works
In this article, I contend that these Sarbanes-Oxley-inspired, state, nonprofit reforms, particularly the costly disclosure requirements, will be of little value in the effort to improve ethical nonprofit board governance. The article proceeds as follows. Part II provides a primer on the oversight of nonprofit organizations. Part III reviews the recent Sarbanes-Oxley-like nonprofit reforms introduced in seven states. Part IV contends that the disclosure-focused reforms, which form the bulwark of these acts, will not foster ethical nonprofit board governance. Part V argues that this failure stems from the inappropriate application of a stockholder-based, normative perspective in the nonprofit sector. The …
Welfare By Any Other Name: Tax Transfers And The Eitc, Dennis Ventry
Welfare By Any Other Name: Tax Transfers And The Eitc, Dennis Ventry
American University Law Review
Tax credits, particularly refundable tax credits, are viewed increasingly as a social policymaking magic bullet. Indeed, the tax instrument can be a particularly effective and efficient mechanism for delivering social welfare benefits. However, deploying uniform refundable credits or universal tax subsidies will not solve all anti-poverty woes. In particular, over-reliance on the tax instrument blinds policymakers to a more fundamental conundrum that has plagued government transfers for over thirty years: What exactly is the government trying to accomplish by delivering social welfare benefits through the tax system? The Article explores this systemic question, and poses two further questions. First, what …
Optimal Tax Compliance And Penalties When The Law Is Uncertain, Kyle D. Logue
Optimal Tax Compliance And Penalties When The Law Is Uncertain, Kyle D. Logue
Articles
This article examines the optimal level of tax compliance and the optimal penalty for noncompliance in circumstances in which the substance of the tax law is uncertain - that is, when the precise application of the Internal Revenue Code to a particular situation is not clear. In such situations, a number of interesting questions arise. This article will consider two of them. First, as a normative matter, how certain should taxpayers be before they rely on a particular interpretation of a substantively uncertain tax rule? If a particular position is not clearly prohibited but neither is it clearly allowed, what …
The Economic Impact Of Backdating Of Executive Stock Options, M. P. Narayanan, Cindi A. Schipani, H. Nejat Seyhun
The Economic Impact Of Backdating Of Executive Stock Options, M. P. Narayanan, Cindi A. Schipani, H. Nejat Seyhun
Michigan Law Review
This Article discusses the economic impact of legal, tax, disclosure, and incentive issues arising from the revelation of dating games with regard to executive option grant dates. It provides an estimate of the value loss incurred by shareholders of firms implicated in backdating and compares it to the potential gain that executives might have obtained through backdating. Using a sample of firms that have already been implicated in backdating, we find that the revelation of backdating results in an average loss to shareholders of about 7%. This translates to about $400 million per firm. By contrast, we estimate that the …
Professor Janet Spragens: In Memory Of A Friend, In Celebration Of An Idea, Nancy S. Abramowitz
Professor Janet Spragens: In Memory Of A Friend, In Celebration Of An Idea, Nancy S. Abramowitz
American University Law Review
Professor Nancy Abramowitz discusses the effect of Professor Janet Spragens’ life’s work and her commitment to legal tax clinics and how her model is proliferated in law schools around the country.
Freakonomics And The Tax Gap: An Applied Perspective , Leslie Book
Freakonomics And The Tax Gap: An Applied Perspective , Leslie Book
American University Law Review
Over the past thirty years, a significant amount of research from a variety of social science disciplines has considered tax compliance. Economists, psychologists, and sociologists have contributed to the discussion, offering research and, at times, conflicting explanations regarding whether a person is likely to comply with his obligation to file an accurate tax return. The unifying theme among this research is a search for explanatory reasons which are the factors that lead to non-compliance. In broad terms, the economic models of tax compliance assume rational behavior, and that people will coldly consider compliance from the perspective as to whether the …
Thinking About Conflicting Gravitational Pulls Litcs: The Academy And The Irs, Nancy S. Abramowitz
Thinking About Conflicting Gravitational Pulls Litcs: The Academy And The Irs, Nancy S. Abramowitz
Scholarly Articles in Law Reviews & Journals
This article addresses the tension between educational and public service goals in the immediate term for tax clinics receiving funding from the Low Income Taxpayer Clinic (“LITC”) program under Internal Revenue Code §7526. The author expresses concern that the LITC Program Office will over emphasize the “number-of-taxpayers served” factor in program evaluation, thereby putting academic clinics at a distinct disadvantage in seeking and/or retaining program funds. By imposing these types of “productivity” measures, there is a tendency to force that particular type of activity, thereby significantly disrupting what otherwise might be a better or different educational model for the use …
No Wealthy Parent Left Behind: An Analysis Of Tax Subsidies For Higher Education, Andrew Pike
No Wealthy Parent Left Behind: An Analysis Of Tax Subsidies For Higher Education, Andrew Pike
Scholarly Articles in Law Reviews & Journals
This article analyzes the status in 2007 of higher education costs in relation to U.S. taxation policy and the declining real income and ability of lower and middle income taxpayers to pay tuition and fees. Then-current tax policy lessened support for families with the greatest financial need while providing much greater levels of support to those with greater financial resources. To enhance distributional fairness, the author proposes that Congress repeal tax provisions that have this effect and consolidate the separate sources of federal financial aid grants into one program--an expanded Pell Grant program. He also advises that Congress make the …
Professor Janet Spragens: In Memory Of A Friend, In Celebration Of An Idea, Nancy S. Abramowitz
Professor Janet Spragens: In Memory Of A Friend, In Celebration Of An Idea, Nancy S. Abramowitz
Scholarly Articles in Law Reviews & Journals
This article is a tribute to the career and contributions of Professor Janet Spragens, who created the Federal Tax Clinic at the American University, Washington College of Law (WCL). During testimony before the historic Internal Revenue Service Restructuring Commission, Prof. Spragens advised the Commission to create better education of the public and greater availability of free advocacy for low-income taxpayers through federal funding of more clinics. In its landmark legislation of 1998, Congress responded to this testimony with the enactment of 26 U.S.C. §7526, which authorized a program to fund academic and pro bono clinics working to educate non-native English …
The Prospect Of New Partnership Taxation In China, Wei Cui
The Prospect Of New Partnership Taxation In China, Wei Cui
All Faculty Publications
China's revised Partnership Law requires the government to tax partners but not partnerships. Previous partnership tax rules applied only to partnerships with individual partners, and suffered from major flaws, the most important of which is that the character of income received by a partnership is not completely preserved when allocated to the partners, with the result that individual partners are overtaxed on both labor and investment income. In other words, there was no true flow-through taxation. The paper recommends improving the flow-through treatment of income, but argues that because Chinese partnerships are unlikely to be prepared in the short-term to …
The Region And Taxation: School Finance, Cities, And The Hope For Regional Reform, Myron Orfield
The Region And Taxation: School Finance, Cities, And The Hope For Regional Reform, Myron Orfield
Buffalo Law Review
No abstract provided.
Taxing Risk: An Approach To Variable Insurance Reform, Charlene D. Luke
Taxing Risk: An Approach To Variable Insurance Reform, Charlene D. Luke
Buffalo Law Review
No abstract provided.
Philosopher Kings And International Tax: A New Approach To Tax Havens, Tax Flight, And International Tax Cooperation, Steven A. Dean
Philosopher Kings And International Tax: A New Approach To Tax Havens, Tax Flight, And International Tax Cooperation, Steven A. Dean
Faculty Scholarship
Tax flight treaties could help to solve the $50 billion-a-year problem that tax flight (the evasion of income taxes through the use of offshore tax havens) poses for the United States. Tax flight treaties would offer tax havens a substantial portion of the increased tax revenues that they could generate by providing the United States with the enforcement assistance it needs. Those payments, potentially representing as much as half of the added tax revenue produced by tax flight treaties (and in all probability an amount that is greater than any GDP gains attributable to eliminating waste and other economic distortions …
The Aches And Pains Of Transition To A Consumption Tax: Can We Get There From Here?, Daniel S. Goldberg
The Aches And Pains Of Transition To A Consumption Tax: Can We Get There From Here?, Daniel S. Goldberg
Faculty Scholarship
This article discusses probably the most significant obstacle to the adoption of a consumption tax: the negative effects on existing wealth that the transition from the income tax to most forms of a consumption tax would have. The Congressional Budget Office in its 1997 study posed the question, “How to Get There from Here.” The difficulty with transition and the changes in the tax law since the CBO study, however, prompt the more basic question: “Can we get there from here?” This article deals with this question by examining the effects of transition on existing wealth under a variety of …
Questioning The Wisdom Of Patent Protection For Tax Planning, Brant J. Hellwig
Questioning The Wisdom Of Patent Protection For Tax Planning, Brant J. Hellwig
Scholarly Articles
The topic of federal patent protection for tax planning strategies has received considerable recent attention, much of it from a tax bar whose overall incredulity concerning the patentability of tax advice has been transformed into anxiety and disgust by the prospect of infringement actions. In their article Patents, Tax Shelters, and the Firm, Dan Burk and Brett McDonnell approach the subject from a broader perspective by employing theory of the firm principles to evaluate the effects of stronger intellectual property protection in the tax planning arena. While conceding that the possible effects are complex and ambiguous, the authors predict that …
And Now For Something Completely Different: Spendthrift, Discretionary, And Protective Trusts In North Carolina And The Federal Tax Lien, Philip Z. Brown
And Now For Something Completely Different: Spendthrift, Discretionary, And Protective Trusts In North Carolina And The Federal Tax Lien, Philip Z. Brown
Campbell Law Review
This Comment seeks to discuss the impact of the revisions made to North Carolina trust law effective January, 2006, in the context of their incongruity with the common law and the potential for favoritism toward federal tax liens over prior liens attached by state creditors (including liens for state taxes). In order to rectify the problems created by the revisions, North Carolina should either clarify the impact of these changes so as not to leave settlors, trustees, or beneficiaries with unrealistic expectations or revise the code to fill in the gaps created by the revisions.
Halos, Billboards, And The Taxation Of Charitable Sponsorships, Ethan G. Stone
Halos, Billboards, And The Taxation Of Charitable Sponsorships, Ethan G. Stone
Indiana Law Journal
No abstract provided.
Tax Shelters And The Code: Navigating Between Text And Internet, Steven A. Dean, Lawrence M. Solan
Tax Shelters And The Code: Navigating Between Text And Internet, Steven A. Dean, Lawrence M. Solan
Faculty Scholarship
No abstract provided.
To Tax Or Not To Tax, That Is The Question: The State Of Section 104(A)(2) Following Murphy V. Internal Revenue Service, Stuart G. Lazar
To Tax Or Not To Tax, That Is The Question: The State Of Section 104(A)(2) Following Murphy V. Internal Revenue Service, Stuart G. Lazar
Other Scholarship
No abstract provided.
The Theory And Practice Of Tax Reform, Lawrence Zelenak
The Theory And Practice Of Tax Reform, Lawrence Zelenak
Michigan Law Review
On January 7, 2005, President Bush-flush with recent electoral victory- issued an Executive Order creating the President's Advisory Panel on Federal Tax Reform. The Order instructed the bipartisan Panel to recommend one or more plans for major reform of the federal income tax. The president did not, however, permit the Panel to begin its work on a blank slate. Instead, the Order required (among other things) that the Panel's proposals be revenue-neutral, simpler than current law, "appropriately progressive," and supportive of homeownership and charity. Although the Order contemplated that the Panel might offer more than one tax reform plan, it …
Tax Shelters And The Code: Navigating Between Text And Intent, Steven A. Dean, Lawrence M. Solan
Tax Shelters And The Code: Navigating Between Text And Intent, Steven A. Dean, Lawrence M. Solan
Faculty Scholarship
Tax shelters raise difficult problems of statutory interpretation. In her interesting article, Of Lenity, Chevron, and KPMG, Kristin Hickman explores one of them: the recent tendency of courts to apply the rule of lenity in civil cases, potentially leading to a narrow interpretation of the Code that would undermine efforts to collect the taxes that Congress intended to impose. In that article and in earlier work, she also discusses the importance of courts deferring to the IRS under the Chevron doctrine as a tool in collecting taxes. We agree both with Hickman's articulation and analysis of this problem. Here, we …
No Credit For Gross Withholding Taxes On Portfolio Investments?, Deborah A. Geier
No Credit For Gross Withholding Taxes On Portfolio Investments?, Deborah A. Geier
Law Faculty Articles and Essays
Prof. Deborah Geier discusses the creditability of foreign gross withholding taxes on portfolio investments.
Taxing The Disabled: The Irs, The Insurance Industry, And The Disability Waiver Of Premium Rider, Andrew Strelka
Taxing The Disabled: The Irs, The Insurance Industry, And The Disability Waiver Of Premium Rider, Andrew Strelka
Richmond Public Interest Law Review
The disability waiver of premium rider is an optional addition to life insurance policies that waives subsequent annual premiums in the event the policyholder becomes disabled. Wong Wing Non v. Commissioner, the leading opinion on the taxation of the disability waiver, has been misconstrued to create scenarios where disabled policy holders are subjected to taxes they would not have otherwise incurred without the disability waiver. This comment argues for a different interpretation of Wong Wing Non and proposes legislation as an alternative challenge to current taxation policies.
The Tax Consequences Of The Statutory Right Of Redemption In Property Foreclosures, C. Barrett Pasquini
The Tax Consequences Of The Statutory Right Of Redemption In Property Foreclosures, C. Barrett Pasquini
William & Mary Law Review
No abstract provided.
Time To Step Up: Modeling The African American Ethnivestor For Self Help Entrepreneurship In Urban America, Roger M. Groves
Time To Step Up: Modeling The African American Ethnivestor For Self Help Entrepreneurship In Urban America, Roger M. Groves
ExpressO
Almost $6 billion in taxes paid by the American people have been rather ubiquitously placed in the hands of a federal subsidy program for investors in low income communities. The subsidy is in the form of a tax credit. The program is entitled the New Markets Tax Credit (“NMTC”) initiative. Under the program, the tax credit is used to lure investors to provide equity capital into low income areas, urban and/or rural (i.e. a new market for equity funding). According to my companion law review article (Florida Tax Review, Spring, 2007; The Florida Tax Review was ranked 1st among tax …
A Creditable Vat?, Reuven S. Avi-Yonah
A Creditable Vat?, Reuven S. Avi-Yonah
Articles
In the early 1990s, Bolivia tried to adopt a popular U.S. tax reform proposal: replacing its corporate income tax with a cash-flow -type consumption tax, broadly similar in structure to taxes proposed by a long line of theorists from Prof. William Andrews in 1974 to the President's Advisory Panel on Federal Tax Reform in 2006. Unfortunately, the Bolivian experiment ran into an insuperable obstacle: the U.S. foreign tax credit (FTC) rules. The U.S. Treasury decided that the Bolivian tax would not be creditable for U.S. corporations investing in Bolivia. Given the importance of U.S. foreign direct investment (FDI) for Bolivia, …
Are All ‘Legal Dollars’ Created Equal?, Doron Teichman, Yuval Feldman
Are All ‘Legal Dollars’ Created Equal?, Doron Teichman, Yuval Feldman
ExpressO
For several decades law and economic scholars have employed the tools of price theory in order to evaluate an array of legal questions ranging from criminal sanctions to contract remedies. This vast body of literature implicitly assumed that all payments made through the legal system are fungible. In other words, just as a dollar paid for a tomato is identical to a dollar paid for a cucumber, so are a dollar paid as a pollution tax to the government and a dollar paid as compensation to the party injured by the pollution. In this study we challenge this assumption, and …