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Articles 31 - 54 of 54
Full-Text Articles in Tax Law
Should We Adopt William Vickrey’S Cumulative Averaging Income Tax System? Progressivity And Simplicity In Tax Reform, Neil H. Buchanan
Should We Adopt William Vickrey’S Cumulative Averaging Income Tax System? Progressivity And Simplicity In Tax Reform, Neil H. Buchanan
ExpressO
This paper focuses on William Vickrey’s proposal to replace our current annual system of tax assessment with a new tax system that bases assessments on lifetime cumulative average income. After reviewing two key arguments in favor of the social goal of progressivity in taxation (a goal that Vickrey shared), I have examined whether adopting Vickrey’s cumulative averaging system would achieve a compelling change in the fairness of the tax system. While the current system undeniably creates a problem of horizontal inequity in that people with similar lifetime incomes can pay different tax rates based on the timing of those incomes, …
Class Warfare 1988-2005 Over Top Individual Income Tax Rates: Teeter-Totter From Soak-The-Rich To Robin-Hood-In-Reverse, John W. Lee
Faculty Publications
No abstract provided.
The Capital Gains "Sieve" And The "Farce" Of Progressivity 1921-1986, John W. Lee
The Capital Gains "Sieve" And The "Farce" Of Progressivity 1921-1986, John W. Lee
Faculty Publications
No abstract provided.
Income, Gift And Estate Tax Smart Ways To Save For College: Section 529 Plans, Esas & More, James W.C. Canup, Diana F. Cantor
Income, Gift And Estate Tax Smart Ways To Save For College: Section 529 Plans, Esas & More, James W.C. Canup, Diana F. Cantor
William & Mary Annual Tax Conference
No abstract provided.
The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery
The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery
Indiana Law Journal
The killing of the income tax has not been open and notorious: such is not the style of contemporary politics. As with other markers of progressive social policy—the promises of universal health care, Obamacare, come to mind6—the income tax is dying a death by stealth, albeit stealth played out in plain view. The plot lines of the tragedy are apparent. The individual “income” tax has been split in two. One tax, for the masses, is a simple, increasingly formless wage tax. This wage/income tax adds higher brackets onto the payroll tax, the model toward which the wage/income tax aims, to …
E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg
E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
The Morality Of Money: American Attitudes Toward Wealth And The Income Tax, Marjorie E. Kornhauser
The Morality Of Money: American Attitudes Toward Wealth And The Income Tax, Marjorie E. Kornhauser
Indiana Law Journal
No abstract provided.
Death Or Retirement Of A Partner, Stefan F. Tucker
Death Or Retirement Of A Partner, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Selected Current Developments In Subchapter C, Donald V. Moorehead
Selected Current Developments In Subchapter C, Donald V. Moorehead
William & Mary Annual Tax Conference
No abstract provided.
Divorce And Separation: Income Tax Consequences, Barbara B. Lewis
Divorce And Separation: Income Tax Consequences, Barbara B. Lewis
William & Mary Annual Tax Conference
No abstract provided.
The Affinity Provisions Of The Internal Revenue Code: A Case Study In Nonsimplification, Glenn E. Coven
The Affinity Provisions Of The Internal Revenue Code: A Case Study In Nonsimplification, Glenn E. Coven
Faculty Publications
No abstract provided.
Household Services And Child Care In The Income Tax And Social Security Laws, William D. Popkin
Household Services And Child Care In The Income Tax And Social Security Laws, William D. Popkin
Indiana Law Journal
No abstract provided.
Income Tax--Stock Redemption: "Essentially Equivalent To A Dividend", Robert R. Fredeking Ii
Income Tax--Stock Redemption: "Essentially Equivalent To A Dividend", Robert R. Fredeking Ii
West Virginia Law Review
No abstract provided.
Income Tax--Taxation Of Reserve For Bad Debts When Transferred To Controlled Corporation, Philip Douglas Mooney
Income Tax--Taxation Of Reserve For Bad Debts When Transferred To Controlled Corporation, Philip Douglas Mooney
West Virginia Law Review
No abstract provided.
Income Tax--Reincorporation And Liquidation, Jacob Michael Robinson
Income Tax--Reincorporation And Liquidation, Jacob Michael Robinson
West Virginia Law Review
No abstract provided.
Depreciation And The Reserve Ratio Test, J. Timothy Phillips
Depreciation And The Reserve Ratio Test, J. Timothy Phillips
West Virginia Law Review
No abstract provided.
Anticipation Of Income, Paul A. Teschner
Abstracts Of Recent Cases, Ralph Judy Bean Jr.
Abstracts Of Recent Cases, Ralph Judy Bean Jr.
West Virginia Law Review
No abstract provided.
Income Tax--Conversion Of Capital Gains Into Ordinary Income In Collapsible Corporations, Frank Thomas Graff Jr.
Income Tax--Conversion Of Capital Gains Into Ordinary Income In Collapsible Corporations, Frank Thomas Graff Jr.
West Virginia Law Review
No abstract provided.
Income Tax--Nonrecognition Of Gain Realized Upon Involuntary Conversion Of Investment Property, Robert Edward Haden
Income Tax--Nonrecognition Of Gain Realized Upon Involuntary Conversion Of Investment Property, Robert Edward Haden
West Virginia Law Review
No abstract provided.
The Current Tax Payment Act, Merle H. Miller
The Current Tax Payment Act, Merle H. Miller
Indiana Law Journal
No abstract provided.
Reglamento Para El Cobro Del Impuesto Sobre Utilidades, República De Cuba. Senado
Reglamento Para El Cobro Del Impuesto Sobre Utilidades, República De Cuba. Senado
Mario Diaz Cruz Pamphlets
Correspondiente al Capitulo VL de la ley de Emergencia Económica. Publicado en la "Gaceta Oficial" de 21 de Mayo de 1931.
Collection And Compromise Of Penalties Under The Income Tax Law, Norman F. Arterburn
Collection And Compromise Of Penalties Under The Income Tax Law, Norman F. Arterburn
Indiana Law Journal
No abstract provided.