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Articles 121 - 150 of 193
Full-Text Articles in Tax Law
Recent Developments In Federal Income Taxation: The Year 2009, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons
Recent Developments In Federal Income Taxation: The Year 2009, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons
UF Law Faculty Publications
This article discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2008 – and sometimes a little farther back in time if the authors find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are discussed to the extent that …
Question Of Purpose: Early Retirement Payments To Tenured Professors Constitute Wages Subject To Fica Taxation, Stephen Scott Wick
Question Of Purpose: Early Retirement Payments To Tenured Professors Constitute Wages Subject To Fica Taxation, Stephen Scott Wick
Cleveland State Law Review
Currently, there is a circuit split on the issue of whether early retirement payments (ERPs) made to tenured faculty constitute wages subject to Federal Insurance Contribution Act (FICA) taxation. In North Dakota State University v. United States, the Eighth Circuit held that ERPs made to tenured faculty do not constitute FICA wages because such payments are made to purchase the constitutionally protected property interest that tenured faculty hold in their tenure rights. However, the Sixth and Third Circuits, in Appoloni v. United States and University of Pittsburgh v. United States respectively, held that such payments do constitute FICA wages because …
The Sound And Fury Of Carried Interest Reform, Karen C. Burke
The Sound And Fury Of Carried Interest Reform, Karen C. Burke
UF Law Faculty Publications
Of all the proposals advanced in recent years to reform Subchapter K, the part of the Internal Revenue Code governing partnership tax, perhaps none has generated more acrimony and confusion than the pending carried interest legislation contained in proposed § 710. While reformers have framed the issue of taxing the compensatory portion of a service partner's return as ordinary income in terms of distributive justice, critics have been quick to invoke the rhetoric of class warfare to fend off reform. In the most elementary terms, the carried interest legislation would tax some (but not all) of a service partner's share …
A Proposal For An Elective Tax Benefits Transfer System, Ronald W. Blasi
A Proposal For An Elective Tax Benefits Transfer System, Ronald W. Blasi
Faculty Publications By Year
This article proposes an elective tax benefit transfer system to be available to lessors of property they use in their trade or business. It describes why the current linkage of tax benefits to property ownership is economically inefficient, causing it to have several significant disadvantages to the parties and to the economy, as a whole. The article discusses how the current system reduces a firm’s cash flow and reported earnings, diminishes the intended effect of tax incentive legislation, distorts competition and decision making, and inhibits investment in efficient business assets. It is submitted that the proposed system corrects all of …
A Comment On Watersheds: Runoff From The Tax Code, Kim Brooks
A Comment On Watersheds: Runoff From The Tax Code, Kim Brooks
Articles, Book Chapters, & Popular Press
The role of tax as an instrument of social and economic policy has recently come to the fore in debates about the environment. This paper provides a short comment on a paper authored by Janet Milne that explores the incentive effects of the tax code on watershed protection.
A Comment On Watersheds: Runoff From The Tax Code, Kim Brooks
A Comment On Watersheds: Runoff From The Tax Code, Kim Brooks
Articles, Book Chapters, & Popular Press
The role of tax as an instrument of social and economic policy has recently come to the fore in debates about the environment. This paper provides a short comment on a paper authored by Janet Milne that explores the incentive effects of the tax code on watershed protection.
Residence Of Individuals (Canada), Kim Brooks
Residence Of Individuals (Canada), Kim Brooks
Articles, Book Chapters, & Popular Press
This short paper reviews the residence of individuals under domestic Canadian tax law and under Canada's tax treaties.
The Potential Of Multilateral Tax Treaties, Kim Brooks
The Potential Of Multilateral Tax Treaties, Kim Brooks
Articles, Book Chapters, & Popular Press
This short chapter canvasses alternative possible approaches governments could adopt if they were serious about better coordinating and possibly harmonizing international tax regimes; explores the potential advantages of using multilateral tax treaties; evaluates the CARICOM multilateral double tax treaty; and concludes by urging the pursuit of multilateral and collective solutions to international tax law design.
Legislating In The Dark: How Congress Regulates Tax-Exempt Organizations In Ignorance, John F. Coverdale
Legislating In The Dark: How Congress Regulates Tax-Exempt Organizations In Ignorance, John F. Coverdale
University of Richmond Law Review
No abstract provided.
Reforming 501(C)(3): Putting The Charity Back In The Charitable Deduction, Jennifer Mccrabb Black
Reforming 501(C)(3): Putting The Charity Back In The Charitable Deduction, Jennifer Mccrabb Black
Richmond Public Interest Law Review
This paper seeks to lay out a proposal to redefine what it takes to receive tax-deductible donations. Part H of this paper will summarize the current state of the law as it applies to the charitable contribution deduction and the qualification for tax exemption under the Internal Revenue Code. Part III discusses the Charities Act 2006, a recent British act aimed at attempting to redefine charity for England and Wales by requiring organizations to prove that they provide a public benefit before receiving the benefits of being a charity. Part IV proposes additions and changes to the Internal Revenue Code …
Rethinking Treaty Shopping: Lessons For The European Union, Reuven S. Avi-Yonah, C. H. Panayi
Rethinking Treaty Shopping: Lessons For The European Union, Reuven S. Avi-Yonah, C. H. Panayi
Book Chapters
Whilst treaty shopping is not a new phenomenon, it remains as controversial as ever. It would seem that the more countries try to deal with it, the wider the disagreements as to what is improper treaty shopping and what is legitimate tax planning. In this paper, we reassess the traditional quasi-definitions of treaty shopping in an attempt to delineate the contours of such practices. We examine the various theoretical arguments advanced to justify the campaign against treaty shopping. We also consider the current trends in treaty shopping and the anti-treaty shopping policies under the OECD Model and the US Model. …
International Capital Taxation., Rachel Griffith, James R. Hines Jr., Peter Birch Sørensen
International Capital Taxation., Rachel Griffith, James R. Hines Jr., Peter Birch Sørensen
Book Chapters
Globalization carries profound implications for tax systems, yet most tax systems, including that of the UK, still retain many features more suited to closed economies. The purpose of this chapter is to assess how tax policy should reflect the changing international economic environment. Institutional barriers to the movement of goods, services, capital, and (to a lesser extent) labour have fallen dramatically since the Meade Report (Meade, 1978) was published. So have the costs of moving both real activity and taxable profits between tax jurisdictions. These changes mean that capital and taxable profits in particular are more mobile between jurisdictions than …
Summary And Recommendations (Symposium On Designing A Federal Vat, Part I), Reuven S. Avi-Yonah
Summary And Recommendations (Symposium On Designing A Federal Vat, Part I), Reuven S. Avi-Yonah
Articles
For the past thirty-five years, the debate on fundamental tax reform in the United States has centered on whether some type of consumption tax would replace all or part of the federal income tax. In my opinion, this debate has now been decided. Given recent budgetary developments and the impending eligibility of the baby boom generation for Social Security and Medicare, we cannot dispense with the revenue from the corporate and individual income tax. Moreover, we will need huge amounts of additional revenue, and most informed observers believe that the only plausible source for such revenues is a federal value-added …
Of Coase, Calabresi, And Optimal Tax Liability, Kyle D. Logue, Joel Slemrod
Of Coase, Calabresi, And Optimal Tax Liability, Kyle D. Logue, Joel Slemrod
Articles
The Article proceeds as follows. Part II offers a primer on the Coase Theorem, beginning with the classic case of neighbor externalizing on neighbor (farmer and rancher), and it explains the basic invariance propositions. Part III shifts the focus to Coasean situations involving buyers and sellers in a market or contractual relationship, buyers and sellers whose market interactions cause harm to third parties. Using supply-and-demand diagrams, we illustrate (in a new way) some of the most basic findings of the economic analysis of law, including both the Coasean invariance and efficiency propositions and the Calabresian least-cost avoider idea. Also in …
Gain From The Sale Of An Income Interest In A Trust, Douglas A. Kahn
Gain From The Sale Of An Income Interest In A Trust, Douglas A. Kahn
Articles
A tax doctrine that is related to the anticipatory assignment of income doctrine, but yet different from that doctrine is variously referred to as the "substitute for ordinary income doctrine" or the "anticipation of income doctrine." This latter doctrine arises on the sale of an item. The test often utilized to determine whether that latter doctrine applies is whether the sale of an item substantively represents the receipt of a substitute for future income - i.e., are the proceeds of the sale given "in lieu of" ordinary income that the seller would have otherwise received at a later date. The …
The Last Best Hope For Progressivity In Tax, E. J. Mccaffery, James R. Hines Jr.
The Last Best Hope For Progressivity In Tax, E. J. Mccaffery, James R. Hines Jr.
Articles
We argue that a spending tax, as opposed to an income or wage tax, is the “last best hope” for a return to significantly more progressive marginal tax rates than obtain today. The simple explanation for this central claim looks to incentive effects, especially for “rich people,” as both economists and commentators are inclined to focus. High marginal tax rates under an income tax fall on and hence deter the socially productive activities of work and savings. High marginal rates under a wage tax fall on and hence deter the socially productive activity of work alone. But high marginal rates …
Between Formulary Apportionment And The Oecd Guidelines: A Proposal For Reconciliation, Reuven S. Avi-Yonah
Between Formulary Apportionment And The Oecd Guidelines: A Proposal For Reconciliation, Reuven S. Avi-Yonah
Articles
In the last 30 years, a debate has been raging in international tax circles between advocates of the OECD Transfer Pricing Guidelines and the arm’s length standard (ALS) they embody, on the one hand, and advocates of formulary apportionment (FA) on the other. After the adoption of the 1995 regulations and the new OECD Guidelines, the debate became quieter for a while, because everyone was waiting to see whether the issue had been resolved. However, while there have been few decided cases, it is clear by now that the transfer pricing problem is as bad as it ever was. That …
Tax Reform In The Aftermath Of The Financial Crisis, Stephen Utz
Tax Reform In The Aftermath Of The Financial Crisis, Stephen Utz
Faculty Articles and Papers
No abstract provided.
Tax Neutrality, Stephen Utz
Tax Neutrality, Stephen Utz
Faculty Articles and Papers
Is tax neutrality an illusion? My honored friend Pierre Beltrame and his distinguished co-author Lucien Mehl once wrote: “[L]orsque le taux de l’impôt s’éléve, qu’il devient progressif, et que d’importantes masses monétaires sont redistribuées, le fait financier ne peut être neutre, stricto sensu, à l’égard, ni de l’ensemble de l’économie, ne de la répartition de revenu national” (Pierre Beltrame & Lucien Mehl, Techniques, Politiques et Institutions Fiscales Comparées, Presses Universitaires de France, Paris, 2d ed., 1997, p. 314). As they also observed, however, relative judgments of neutrality, judgments that purport to deal the neutrality of isolated elements of a tax …
Tax Reform In The Aftermath Of The Financial Crisis, Stephen Utz
Tax Reform In The Aftermath Of The Financial Crisis, Stephen Utz
Faculty Articles and Papers
No abstract provided.
Taxing Investment Fund Managers Using A Simplified Mark-To-Market Approach., Samuel Brunson
Taxing Investment Fund Managers Using A Simplified Mark-To-Market Approach., Samuel Brunson
Faculty Publications & Other Works
No abstract provided.
Sticky Copyrights: Discriminatory Tax Restraints On The Transfer Of Intellectual Property, Bridget J. Crawford, Mitchell M. Gans
Sticky Copyrights: Discriminatory Tax Restraints On The Transfer Of Intellectual Property, Bridget J. Crawford, Mitchell M. Gans
Washington and Lee Law Review
This Article focuses on the federal estate and gift tax treatment of copyright termination rights. The ability of a creative individual to terminate prior copyright transfers serves to protect against economic exploitation. Once a copyright's value has been established in the marketplace, the author (or the author's heirs) enjoys a "second look" at the gi, sale, license or other transfer of a copyright. But copyright termination rights-intended to enhance the economic well-being of authors and artists-undermine estate planning strategies available to owners of other types of property. There is no policy justification for such discrimination, and so this Article proposes …
Zakat: Drawing Insights For Legal Theory And Economic Policy From Islamic Jurisprudence, Russell Powell
Zakat: Drawing Insights For Legal Theory And Economic Policy From Islamic Jurisprudence, Russell Powell
Faculty Articles
The rapid development of complex income taxation and welfare systems in the 20th century may give the impression that progressive wealth redistribution systems are uniquely modern. However, religious systems provided similar mechanisms for addressing economic injustice and poverty alleviation centuries earlier. Zakat is the obligation of almsgiving and is the third pillar of Islam - a requirement for all believers. In the early development of the Islamic community, zakat was collected as a tax by the state and the funds were distributed to a defined set of needy groups. As a theoretical matter, there are three insights that make zakat …
Gambling Taxes: The Philosophy, The Constitution And Horizontal Equity, William N. Thompson
Gambling Taxes: The Philosophy, The Constitution And Horizontal Equity, William N. Thompson
Jeffrey S. Moorad Sports Law Journal (1994 - )
No abstract provided.
Integrating Iras With Snts, Thomas Simmons
Integrating Iras With Snts, Thomas Simmons
Faculty Publications
What happens when a client's IRA (or qualified retirement plan) names a third party supplemental needs trust (SNT) as a beneficiary? From a tax perspective, the result might not be pretty. The difficulty in integrating an SNT with an IRA lies in the "see through trust" rules which must be observed in order to qualify for beneficial income tax treatment.
Comments: "Simplification" Is Not Enough: An Analysis Of The Home Office Tax Deduction And The Home Office Simplification Act Of 2009, Lauren Marini
Comments: "Simplification" Is Not Enough: An Analysis Of The Home Office Tax Deduction And The Home Office Simplification Act Of 2009, Lauren Marini
University of Baltimore Law Review
No abstract provided.
Residual-Risk Model For Classifying Business Arrangements, Bradley T. Borden
Residual-Risk Model For Classifying Business Arrangements, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Keep Charity Charitable, Brian Galle
Keep Charity Charitable, Brian Galle
Georgetown Law Faculty Publications and Other Works
This Article responds to recent claims, most prominently by Anup Malani, Eric Posner, and Todd Henderson, that much of the work of the charitable sector should be farmed out to for-profit firms. For-profit firms are said to be more efficient because they can offer high-powered incentives to cut costs. I argue, however, that because of the high costs of monitoring and the presence of externalities, low-powered incentives are preferable for firms that produce public goods, as most charities do. Further, allowing some for-profit firms to receive charitable subsidies would raise the cost of producing those goods in government or other …
Sovereignty, Integration And Tax Avoidance In The European Union: Striking The Proper Balance, Lilian V. Faulhaber
Sovereignty, Integration And Tax Avoidance In The European Union: Striking The Proper Balance, Lilian V. Faulhaber
Georgetown Law Faculty Publications and Other Works
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases, the European Court of Justice has made it more difficult for the twenty-seven Member States of the European Union to prevent tax avoidance and shape fiscal policy. This article introduces the new anti-avoidance doctrine of the European Court of Justice and analyzes it from the perspective of taxpayers, Member States and the European Union legal order as a whole. This doctrine is problematic becasue it has created a legislative vacuum in Europe. No European Union institution has the authority to regulate direct taxation without …
Is Local Consumer Protection Law A Better Retributive Mechanism Than The Tax System, Brian Galle
Is Local Consumer Protection Law A Better Retributive Mechanism Than The Tax System, Brian Galle
Georgetown Law Faculty Publications and Other Works
As Judge Calabresi has argued, preemption decisions are, at their core, a choice about which tier of government should have policy-making authority. In prior work, Mark Seidenfeld and I argued that the choice of whether or not to preempt state law decisions should be based explicitly on "fiscal federalism" considerations. The economic discipline of fiscal federalism attempts to measure the welfare effects of situating a given policy either locally, nationally, or somewhere in between.