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University of Oklahoma College of Law

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Articles 1 - 25 of 25

Full-Text Articles in Taxation-Federal

Taxing Wealth: Strategic Methods To Address Growing Inequalities, Phyllis C. Taite Jan 2023

Taxing Wealth: Strategic Methods To Address Growing Inequalities, Phyllis C. Taite

Faculty Articles

No abstract provided.


Reducing Administrative Burdens To Protect Taxpayer Rights, Leslie Book, T. Keith Fogg, Nina E. Olson Jan 2022

Reducing Administrative Burdens To Protect Taxpayer Rights, Leslie Book, T. Keith Fogg, Nina E. Olson

Oklahoma Law Review

No abstract provided.


Inequality By Unnatural Selection: The Impact Of Tax Code Bias On The Racial Wealth Gap, Phyllis C. Taite Jan 2022

Inequality By Unnatural Selection: The Impact Of Tax Code Bias On The Racial Wealth Gap, Phyllis C. Taite

Faculty Articles

No abstract provided.


May The Odds Be Ever In Your Favor: How The Tax Cuts And Jobs Act Fortified The Great Wealth Divide, Phyllis C. Taite Jan 2021

May The Odds Be Ever In Your Favor: How The Tax Cuts And Jobs Act Fortified The Great Wealth Divide, Phyllis C. Taite

Faculty Articles

No abstract provided.


Tax Code Bias And Its Starring Role In Perpetuating Inequalities, Phyllis C. Taite Jan 2021

Tax Code Bias And Its Starring Role In Perpetuating Inequalities, Phyllis C. Taite

Faculty Articles

No abstract provided.


Making Tax Policy Great Again: America, You've Been Trumped, Phyllis C. Taite Jan 2020

Making Tax Policy Great Again: America, You've Been Trumped, Phyllis C. Taite

Faculty Articles

No abstract provided.


Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And “Ability To Pay”, James M. Puckett Jan 2018

Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And “Ability To Pay”, James M. Puckett

Oklahoma Law Review

No abstract provided.


Taxation Of Gamblers: The House Always Wins, Christine Manolakas Jan 2018

Taxation Of Gamblers: The House Always Wins, Christine Manolakas

Oklahoma Law Review

No abstract provided.


Saving The Farm Or Giving Away The Farm: A Critical Analysis Of The Capital Gains Tax Preferences, Phyllis C. Taite Jan 2016

Saving The Farm Or Giving Away The Farm: A Critical Analysis Of The Capital Gains Tax Preferences, Phyllis C. Taite

Faculty Articles

Over the years the topic of capital gain preferences has been thoroughly debated. Discussions range between whether the tax rates on capital gains should be raised, reduced, or repealed. Other discussions have centered on whether capital gains has an effect on the economy, and if so, how the research supports those assertions. It would be difficult to cover all aspects of the issues associated with capital gains taxes in one article; therefore this discussion will focus on capital gains as applied to individual income taxes. The capital gains tax has been criticized for the questionable effect it has on the …


Exploding Wealth Inequalities: Does Tax Policy Promote Social Justice Or Social Injustice, Phyllis C. Taite Jan 2014

Exploding Wealth Inequalities: Does Tax Policy Promote Social Justice Or Social Injustice, Phyllis C. Taite

Faculty Articles

This essay discusses how tax policies work in concert to contribute to the wealth and income inequality that disadvantage the poor and middle class in favor of the wealthy. While there is current and past discourse on wealth and income inequality, and impact of the same, as well as discussions of multiple causes of wealth and income inequality, there is little discussion on how various tax policies work together as a common force to perpetuate income and economic inequality. This Essay briefly discussed how certain tax policies work in concert to systematically shift wealth to the wealthiest taxpayers. This social …


States Versus Tribes: The Problem Of Multiple Taxation Of Non-Indian Oil And Gas Leases On Indian Reservations, Erin Marie Erhardt Jan 2014

States Versus Tribes: The Problem Of Multiple Taxation Of Non-Indian Oil And Gas Leases On Indian Reservations, Erin Marie Erhardt

American Indian Law Review

No abstract provided.


Taxes, The Problem And Solution: A Model For Vanishing Deductions And Exclusions For Residence-Based Tax Preferences, Phyllis C. Taite Jan 2014

Taxes, The Problem And Solution: A Model For Vanishing Deductions And Exclusions For Residence-Based Tax Preferences, Phyllis C. Taite

Faculty Articles

No abstract provided.


Change We Can't Believe In ... Or Afford: Why The Timing Is Wrong To Reduce The Estate Tax On The Wealthiest Americans, Phyllis C. Taite Jan 2012

Change We Can't Believe In ... Or Afford: Why The Timing Is Wrong To Reduce The Estate Tax On The Wealthiest Americans, Phyllis C. Taite

Faculty Articles

At the end of the year 2008 the United States was in the midst of an economic storm. The country started going through its worst financial state since the Great Depression. Historically, transfer taxes were instated specifically to raise revenue during the country’s financial time of need. The temporary repeal during the 2010 tax year occurred during a time when the country was experiencing an economic storm, a time when the country could least afford to forego the additional revenue. Consequently, the timing of the temporary repeal was in direct contradiction to the original purpose of the estate tax. While …


Human Capital And Transfer Taxation, Kerry A. Ryan Jan 2010

Human Capital And Transfer Taxation, Kerry A. Ryan

Oklahoma Law Review

No abstract provided.


When Canons Go To War In Indian Country, Guess Who Wins? Barrett V. United States: Tax Canons And Canons Of Construction In The Federal Taxation Of American Indians, John Lentz Jan 2010

When Canons Go To War In Indian Country, Guess Who Wins? Barrett V. United States: Tax Canons And Canons Of Construction In The Federal Taxation Of American Indians, John Lentz

American Indian Law Review

No abstract provided.


The Elusive Cap And Gown: The Impact Of Tax Policy On Access To Higher Education For Law-Income Individuals And Families, Phyllis C. Taite Jan 2008

The Elusive Cap And Gown: The Impact Of Tax Policy On Access To Higher Education For Law-Income Individuals And Families, Phyllis C. Taite

Faculty Articles

No abstract provided.


The Patent Office Is Promoting Shocking New Tax Loopholes—Should The Empire Strike Back?, William A. Drennan Jan 2007

The Patent Office Is Promoting Shocking New Tax Loopholes—Should The Empire Strike Back?, William A. Drennan

Oklahoma Law Review

No abstract provided.


Meet The New Test, Same As The Old Test: In Re Spearing Tool’S Rejection Of The Revised Article 9 Rules Means Secured Creditors Will Get Fooled Again, Joshua L. Edwards Jan 2006

Meet The New Test, Same As The Old Test: In Re Spearing Tool’S Rejection Of The Revised Article 9 Rules Means Secured Creditors Will Get Fooled Again, Joshua L. Edwards

Oklahoma Law Review

No abstract provided.


A Discussion Of The Application Of Fica And Futa To Indian Tribes' On-Reservation Activities, Robyn L. Robinson Jan 2000

A Discussion Of The Application Of Fica And Futa To Indian Tribes' On-Reservation Activities, Robyn L. Robinson

American Indian Law Review

No abstract provided.


The Return Of The White Buffalo: Taxation Issues Facing American Indian Tribes Conducting Gambling Enterprises On Tribal Lands, Jose J. Monsivais Jan 1996

The Return Of The White Buffalo: Taxation Issues Facing American Indian Tribes Conducting Gambling Enterprises On Tribal Lands, Jose J. Monsivais

American Indian Law Review

No abstract provided.


The Federal Courts Of Appeals' Use Of State Court Decisions In Tax Cases: "Proper Regard" Means "No Regard", Paul L. Caron Jan 1993

The Federal Courts Of Appeals' Use Of State Court Decisions In Tax Cases: "Proper Regard" Means "No Regard", Paul L. Caron

Oklahoma Law Review

No abstract provided.


Federal Recent Developments Jan 1984

Federal Recent Developments

American Indian Law Review

No abstract provided.


Federal Recent Developments Jan 1982

Federal Recent Developments

American Indian Law Review

No abstract provided.


Recent Developments Jan 1980

Recent Developments

American Indian Law Review

No abstract provided.


Taxation: State Possessory Interest Tax, Patrick E. Powers Jr. Jan 1978

Taxation: State Possessory Interest Tax, Patrick E. Powers Jr.

American Indian Law Review

No abstract provided.