Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation-Federal (42)
- Business Organizations Law (27)
- Taxation-State and Local (24)
- Estates and Trusts (20)
- Taxation-Federal Estate and Gift (20)
-
- State and Local Government Law (15)
- Taxation-Transnational (14)
- Property Law and Real Estate (12)
- Banking and Finance Law (10)
- Law and Economics (10)
- Organizations Law (10)
- Comparative and Foreign Law (9)
- International Law (9)
- Constitutional Law (8)
- Land Use Law (8)
- Legal Education (8)
- Social Welfare Law (8)
- Business (6)
- Environmental Law (6)
- Health Law and Policy (6)
- Administrative Law (5)
- International Trade Law (5)
- Law and Society (5)
- Legislation (5)
- Bankruptcy Law (4)
- Courts (4)
- Energy and Utilities Law (4)
- Insurance Law (4)
- Institution
-
- William & Mary Law School (17)
- University of Michigan Law School (12)
- Maurice A. Deane School of Law at Hofstra University (11)
- New York Law School (9)
- University of Georgia School of Law (9)
-
- Maurer School of Law: Indiana University (8)
- Saint Louis University School of Law (7)
- University of Baltimore Law (7)
- Villanova University Charles Widger School of Law (7)
- Georgetown University Law Center (6)
- Duke Law (5)
- Florida State University College of Law (5)
- University of Florida Levin College of Law (5)
- Brigham Young University Law School (4)
- Brooklyn Law School (4)
- Notre Dame Law School (4)
- The University of Akron (4)
- University of Kentucky (4)
- University of Maryland Francis King Carey School of Law (4)
- University of Nevada, Las Vegas -- William S. Boyd School of Law (4)
- University of Washington School of Law (4)
- Vanderbilt University Law School (4)
- Yeshiva University, Cardozo School of Law (4)
- Barry University School of Law (3)
- Cleveland State University (3)
- Hamline University (3)
- Loyola University Chicago, School of Law (3)
- Pepperdine University (3)
- The Peter A. Allard School of Law (3)
- University of Miami Law School (3)
- Keyword
-
- Taxation (18)
- Tax (15)
- IRS (10)
- Tax law (10)
- Income tax (9)
-
- Partnerships (7)
- Rooftops Project (7)
- Estate tax (5)
- Internal Revenue Code (5)
- Internal Revenue Service (5)
- Tax policy (5)
- Affordable Care Act (4)
- Corporations (4)
- Law (4)
- Legislation (4)
- Nonprofit (4)
- Tax Law (4)
- Taxes (4)
- Corporate taxation (3)
- Disclosure (3)
- Fiscal federalism (3)
- Income taxation (3)
- Investments (3)
- Nonprofits (3)
- OECD (3)
- Subchapter S (3)
- Tax havens (3)
- Tax reform (3)
- Tax system (3)
- Trusts (3)
- Publication
-
- Faculty Scholarship (21)
- William & Mary Annual Tax Conference (17)
- Articles (14)
- All Faculty Scholarship (13)
- ACTEC Law Journal (11)
-
- Faculty Publications (7)
- Georgia Journal of International & Comparative Law (7)
- Rooftops Project (7)
- Villanova Law Review (1956 - ) (7)
- Georgetown Law Faculty Publications and Other Works (6)
- Law & Economics Working Papers (6)
- Journal Articles (5)
- Scholarly Publications (5)
- UF Law Faculty Publications (5)
- Akron Tax Journal (4)
- Articles by Maurer Faculty (4)
- Scholarly Works (4)
- All Faculty Publications (3)
- BYU Law Review (3)
- Faculty Articles (3)
- Hamline Law Review (3)
- Indiana Law Journal (3)
- West Virginia Law Review (3)
- Articles & Chapters (2)
- Articles, Book Chapters, & Popular Press (2)
- Initiatives (2)
- Law Faculty Articles and Essays (2)
- Law Faculty Publications (2)
- Law Faculty Scholarly Articles (2)
- Pace Law Review (2)
- Publication Type
Articles 211 - 228 of 228
Full-Text Articles in Tax Law
Taxing Bankrupts, Shu-Yi Oei
Taxing Bankrupts, Shu-Yi Oei
Faculty Scholarship
When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts should be awarded priority. Insofar as bankruptcy protection transfers the risk of financial distress from a debtor to her creditors, the tax priority debate should be understood as a fight about how much debtor default risk the government should have to assume relative to other creditors. This Article argues that the government’s share of debtor default risk should be limited …
Up In The Air Over Taxing Frequent Flyer Benefits: The American, Canadian, And Australian Experiences, Lawrence A. Zelenak
Up In The Air Over Taxing Frequent Flyer Benefits: The American, Canadian, And Australian Experiences, Lawrence A. Zelenak
Faculty Scholarship
No abstract provided.
Ending The Sweetheart Deal Between Big-Time College Sports And The Tax System, Richard L. Schmalbeck
Ending The Sweetheart Deal Between Big-Time College Sports And The Tax System, Richard L. Schmalbeck
Faculty Scholarship
This paper was prepared for the annual conference of the National Center for Philanthropy and Law, held at the NYU Law School, held October 24-25, 2013. The overall topic was “Tax Issues Affecting Colleges and Universities,” and I was asked to address specifically those issues relating to athletics. This paper considers two specific issues that have in common only that they involve college sports, and are plagued by egregiously bad, (in this case, egregiously generous), tax treatment: the failure of the IRS to regard any part of the revenue from college sports as unrelated business income, and the choice by …
Mitt Romney, The 47% Percent, And The Future Of The Mass Income Tax, Lawrence A. Zelenak
Mitt Romney, The 47% Percent, And The Future Of The Mass Income Tax, Lawrence A. Zelenak
Faculty Scholarship
No abstract provided.
Space Madness: Subsidies And Economic Substance, Steven A. Dean
Space Madness: Subsidies And Economic Substance, Steven A. Dean
Faculty Scholarship
Extending the reach of the recently codified economic substance doctrine to embrace transactions spurred by tax subsidies would help both Congress and taxpayers promote worthy objectives such as historic preservation and the production of renewable energy. Congress-or quite possibly the courts-could use losses as the lynchpin of an economic substance doctrine for subsidized transactions.
Improving Hedge Fund Governance, Houman B. Shadab
Improving Hedge Fund Governance, Houman B. Shadab
Articles & Chapters
This article provides a comprehensive analysis of the internal governance of hedge funds. The primary components of hedge fund governance are investors with a high propensity to exercise their short-term redemption rights; managers with high pay performance sensitivity, because they are being compensated with an annual performance-based fee plus earnings from their own investment in the funds they manage; sophisticated investors who demand quality governance; and short-term creditors and derivatives counterparties who provide close monitoring. Hedge fund governance needs the most improvement in the areas of performance reporting (valuation) and the timing of performance-fee calculations. Further, counterintuitively, in some circumstances …
Revisiting The Tax Treatment Of Citizens Abroad: Reconciling Principle And Practice, Michael S. Kirsch
Revisiting The Tax Treatment Of Citizens Abroad: Reconciling Principle And Practice, Michael S. Kirsch
Journal Articles
In an increasingly mobile world, the taxation of citizens living abroad has taken on increased importance. Recent international administrative developments — most notably, the weakening of foreign bank secrecy and expansion of global information sharing norms — have further raised the profile of this issue. While U.S. law traditionally has taxed U.S. citizens living abroad in the same general manner as citizens living in the United States, a number of scholars have proposed abandoning the use of citizenship as a jurisdictional basis to tax. In its place, they would apply residence-based principles — i.e., exercising full taxing rights over U.S. …
Why Wynne Worries Me, Edward A. Zelinsky
Why The Buffett-Gates Giving Pledge Requires Limitation Of The Estate Tax Charitable Deduction, Edward A. Zelinsky
Why The Buffett-Gates Giving Pledge Requires Limitation Of The Estate Tax Charitable Deduction, Edward A. Zelinsky
Articles
The Buffett-Gates Giving Pledge, under which wealthy individuals promise to leave a majority of their assets to charity, is an admirable effort to encourage philanthropy. However, the Pledge requires us to confront the paradox that the federal estate tax charitable deduction is unlimited while the federal income tax charitable deduction is capped. If a Giving Pledger leaves his wealth to charity, the federal fisc loses significant revenue since the Pledger thereby avoids federal estate taxation as charitable bequests are deductible without limit for federal estate tax purposes. Despite its laudable qualities, the Giving Pledge is a systematic (albeit inadvertent) threat …
The Oecd's Flawed And Dated Approach To Computer Servers Creating Permanent Establishments, Monica Gianni
The Oecd's Flawed And Dated Approach To Computer Servers Creating Permanent Establishments, Monica Gianni
Vanderbilt Journal of Entertainment & Technology Law
As the digital economy changes the way that we do business, tax laws have been challenged to adapt appropriately to this nontraditional business method. International tax rules were developed in a different technological era. To accommodate electronic commerce, existing tax rules either have to be applied to electronic-commerce transactions, or new rules have to be developed. The Organisation for Economic Co-operation and Development (OECD) has taken the lead in studying and recommending appropriate international taxation rules for electronic commerce. This Article focuses on the original central tax issue that the OECD considered--jurisdiction to tax income from electronic commerce based on …
The Tax Reform Road Not Taken – Yet, Michael J. Graetz
The Tax Reform Road Not Taken – Yet, Michael J. Graetz
Faculty Scholarship
The United States has traveled a unique tax policy path, avoiding value added taxes (VATs), which have now been adopted by every OECD country and 160 countries worldwide. Moreover, many U.S. consumption tax advocates have insisted on direct personalized taxes that are unlike taxes used anywhere in the world. This article details a tax reform plan that uses revenues from a VAT to substantially reduce and reform our nation’s tax system. The plan would (1) enact a destination-based VAT; (2) use the revenue produced by this VAT to finance an income tax exemption of $100,000 of family income and to …
Tax Consequences Of Distributing Equity Compensation Rights In Divorce, Gregg Polsky, Jeffrey D. Fisher, Zachry R. Potter
Tax Consequences Of Distributing Equity Compensation Rights In Divorce, Gregg Polsky, Jeffrey D. Fisher, Zachry R. Potter
Scholarly Works
This article discusses the federal tax issues arising from the equitable distribution of compensatory stock options and restricted stock in divorce. While the tax consequences of distributing vested options and shares are clear, the treatment of unvested rights is muddled. This article explains the state of the law and provides practical advice to divorce lawyers who confront these issues.
Apportioning State Personal Income Taxes To Eliminate The Double Taxation Of Dual Residents: Thoughts Provoked By The Proposed Minnesota Snowbird Tax, Edward A. Zelinsky
Apportioning State Personal Income Taxes To Eliminate The Double Taxation Of Dual Residents: Thoughts Provoked By The Proposed Minnesota Snowbird Tax, Edward A. Zelinsky
Articles
As a matter of both tax policy and constitutional law, it is time to apportion state personal income taxes to eliminate the double taxation of dual residents. Individuals who, for income tax purposes, are residents are two or more states should be taxed along the lines recently proposed by Minnesota Governor Mark Dayton for “snowbirds”: As to income with respect to which a state has source jurisdiction, that state should tax such income. As to income which two or more states tax only on the basis of residence, such states should apportion, based on the dual resident’s relative presence in …
The Aftermath Of Hobby Lobby: Hsas And Hras As The Least Restrictive Means, Edward A. Zelinsky
The Aftermath Of Hobby Lobby: Hsas And Hras As The Least Restrictive Means, Edward A. Zelinsky
Articles
In Burwell v. Hobby Lobby Stores, Inc., the United States Supreme Court held that the Religious Freedom Restoration Act of 1993 (RFRA) does not require closely-held corporations’ employer-sponsored medical plans to provide forms of contraception that shareholders of such corporations object to on religious grounds. The question now raised is how the President, Congress, and the departments of Health and Human Services (HHS), Treasury and Labor, ought to respond to the Hobby Lobby decision.
Cameos From The Margins Of Conjugality, Kim Brooks
Cameos From The Margins Of Conjugality, Kim Brooks
Articles, Book Chapters, & Popular Press
This chapter uses the changes to the legislation in Canada’s Income Tax Act, implemented by the Modernization of Benefits and Obligations Act, and the subsequent cases on the meaning of ‘common-law partner’ or unmarried spouse as a method of deriving evidence about the texture of the lives lived by adults in personal relationships. From that evidence, I seek to contribute to the social history of the margins of conjugal relationships between adult members in a post-legal-equality world in Canada. The project of this chapter is not to be prescriptive about how Canada’s tax legislation should be changed. Rather, it is …
The Supreme Court's 2012 Tax Cases: Formalism Trumps Pragmatism And Good Sense, William Neil Brooks, Kim Brooks
The Supreme Court's 2012 Tax Cases: Formalism Trumps Pragmatism And Good Sense, William Neil Brooks, Kim Brooks
Articles, Book Chapters, & Popular Press
The Supreme Court of Canada released decisions in four cases in the 2012 year. We argue that each illustrates the Court's formalistic approach to interpreting tax legislation. Each of the following four cases is evaluated in turn. Canada v Craig relates to the circumstances under which a taxpayer can offset losses incurred in a farming business against income earned from a completely different source. Fundy Settlement v Canada required determining the residency of a trust for tax purposes. Canada v GlaxoSmithKline Inc. focused on the circumstances to be taken into account in determining an arm's-length price in the transfer pricing …
The Problem Of Abusive Related-Partner Allocations, Gregg D. Polsky, Emily Cauble
The Problem Of Abusive Related-Partner Allocations, Gregg D. Polsky, Emily Cauble
Scholarly Works
This Article highlights a flaw in the existing rules regarding partnership tax allocations that has not yet received sufficient attention by existing literature. Namely, the partnership tax allocation rules are implicitly premised on the assumption that partners are unrelated and, thus, transact with each other at arm’s length. As a result, related partners can and do devise tax allocation schemes that exploit the gap in the current partnership tax allocation rules to achieve unwarranted tax savings.
This Article proposes to end this abuse by disallowing special allocations among related partners. Under the proposal, allocations among related partners would be required …
Locality V. Online Travel Company: Does The Bell Finally Toll For Quill Corp. V. North Dakota, Jaan Rannik
Locality V. Online Travel Company: Does The Bell Finally Toll For Quill Corp. V. North Dakota, Jaan Rannik
Journal of Business & Technology Law
No abstract provided.