Open Access. Powered by Scholars. Published by Universities.®
Taxation-Federal Estate and Gift Commons™
Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
-
- Estate tax (7)
- Income tax (5)
- Death tax (3)
- Executor (3)
- Gift tax (3)
-
- Inheritance tax (3)
- Trusts (3)
- Federal taxation (2)
- Randolph E. Paul (2)
- Assets (1)
- Asymmetric information (1)
- Beneficiary (1)
- Business property (1)
- COVID-19 Economic Crisis (1)
- Constitutional Law (1)
- Death provision (1)
- Decedent (1)
- Employee fringe benefits (1)
- Equitable adjustments (1)
- Estate tax law (1)
- Estates (1)
- Federal Wealth Tax (1)
- Federal estate tax (1)
- Formula clauses (1)
- Fourteenth Amendment (1)
- Gift and estate tax (1)
- Gift taxation (1)
- Gifts to minors (1)
- Income tax benefits (1)
- Income tax deductions (1)
Articles 1 - 18 of 18
Full-Text Articles in Taxation-Federal Estate and Gift
Why A Federal Wealth Tax Is Constitutional, Ari Glogower, David Gamage, Kitty Richards
Why A Federal Wealth Tax Is Constitutional, Ari Glogower, David Gamage, Kitty Richards
Articles by Maurer Faculty
The 2020 Democratic presidential primaries brought national attention to a new direction for the tax system: a federal wealth tax for the wealthiest taxpayers. During their campaigns, Senators Elizabeth Warren (D-MA) and Bernie Sanders (I-VT) both introduced proposals to tax the wealth of multimillionaires and billionaires, and to use the revenue for public investments, including in health care and education. These reforms generated broad public support—even among many Republicans—and broadened the conversation over the future of progressive tax reform.
A well-designed, high-end wealth tax can level the playing field in an unequal society and promote shared economic prosperity.
Critics have …
Reforming State Corporate Income Taxes Can Yield Billions, Darien Shanske, Reuven S. Avi-Yonah, David Gamage
Reforming State Corporate Income Taxes Can Yield Billions, Darien Shanske, Reuven S. Avi-Yonah, David Gamage
Articles by Maurer Faculty
The federal government should be providing states and localities with hundreds of billions of dollars in aid. The arguments against such aid, including the claim that the states have somehow been profligate, do not stand up to scrutiny. Nevertheless, it seems unlikely that the federal government will do enough, and it is already the case that the federal government is acting too slowly. States and local governments, which generally operate under balanced budget constraints, are, accordingly, already making sweeping cuts4 that will deepen the recession and reduce services when they are most needed.
Rather than make these cuts, it would …
Reducing Information Gaps To Reduce The Tax Gap: When Is Information Reporting Warranted?, Leandra Lederman
Reducing Information Gaps To Reduce The Tax Gap: When Is Information Reporting Warranted?, Leandra Lederman
Articles by Maurer Faculty
A core problem for enforcement of tax laws is asymmetric information. The taxpayer knows the facts regarding the relevant transactions it engages in during the year-or at least has ready access to that information. The government is forced to play catch-up, obtaining that information either from the taxpayer or from third parties. Information reporting is routinely used to address this information gap. The government obtains information about the taxpayer's tax situation from a third party and-equally important-the taxpayer knows that the government has received that information. This fosters taxpayer honesty. Information reporting is not a panacea, however. It imposes costs …
The New Rollover Rules And Twenty Percent Withholding Tax On Pension Distributions: Does Good Pension Policy Favor Their Repeal?, Leandra Lederman
The New Rollover Rules And Twenty Percent Withholding Tax On Pension Distributions: Does Good Pension Policy Favor Their Repeal?, Leandra Lederman
Articles by Maurer Faculty
No abstract provided.
Equitable Adjustments: A Survey And Analysis Of Precedents And Practice, Michael D. Carrico, John T. Bondurant
Equitable Adjustments: A Survey And Analysis Of Precedents And Practice, Michael D. Carrico, John T. Bondurant
Articles by Maurer Faculty
No abstract provided.
Income Tax Aspects Of Gifts And Leasebacks Of Business Property In Trust, William W. Oliver
Income Tax Aspects Of Gifts And Leasebacks Of Business Property In Trust, William W. Oliver
Articles by Maurer Faculty
Rental deductions for a grantor who transfers property used in his business into a short term trust and then leases it back have been at issue in three recent cases, with the deduction being denied in two of the three cases. Some of the concepts used by the courts in these cases are of doubtful help in analyzing the problems, and there is a need for further clarification before tax consequences can be predicted with a reasonable degree of assurance. There is a possibility that the income will be taxed to the trust, even though a deduction is denied the …
Elections And Discretions Under The Code: The Executor's Dilemma, Byron E. Bronston
Elections And Discretions Under The Code: The Executor's Dilemma, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
State And Federal Taxation: Tax Problems Of Formula Type Of Marital Deduction Bequest, Byron E. Bronston
State And Federal Taxation: Tax Problems Of Formula Type Of Marital Deduction Bequest, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
Tax Problems In Probating Estates, Byron E. Bronston
Tax Problems In Probating Estates, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
State And Federal Taxation: Gifts To Or For Minors, Byron E. Bronston
State And Federal Taxation: Gifts To Or For Minors, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
Tax Problems Involved In Administration, Byron E. Bronston
Tax Problems Involved In Administration, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
Tax Problems Of Revocable Trusts, Byron E. Bronston
Tax Problems Of Revocable Trusts, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
An Objective Test Of Transfers In Contemplation Of Death, Ivan C. Rutledge, Charles L.B. Lowndes
An Objective Test Of Transfers In Contemplation Of Death, Ivan C. Rutledge, Charles L.B. Lowndes
Articles by Maurer Faculty
No abstract provided.
Book Review. Federal Estate And Gift Taxation By Randolph E. Paul, Robert C. Brown
Book Review. Federal Estate And Gift Taxation By Randolph E. Paul, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Book Review. Selected Studies In Federal Taxation, 2nd Ed. By Randolph E. Paul, Robert C. Brown
Book Review. Selected Studies In Federal Taxation, 2nd Ed. By Randolph E. Paul, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
The Taxation Of Trust Property, Robert C. Brown
The Taxation Of Trust Property, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Book Review. State Inheritance Taxation And Taxability Of Trusts By Royce A. Kidder, Robert C. Brown
Book Review. State Inheritance Taxation And Taxability Of Trusts By Royce A. Kidder, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Jurisdiction Of The States To Tax -- Recent Developments, Fowler Vincent Harper
Jurisdiction Of The States To Tax -- Recent Developments, Fowler Vincent Harper
Articles by Maurer Faculty
No abstract provided.