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Articles 31 - 34 of 34
Full-Text Articles in Taxation-Federal
International Tax Evasion: Spawned In The United States And Nurtured By Secrecy Havens, Allaire U. Karzon
International Tax Evasion: Spawned In The United States And Nurtured By Secrecy Havens, Allaire U. Karzon
Vanderbilt Journal of Transnational Law
The United States system of income taxation is predicated upon the voluntary self-assessment and payment of tax. Voluntary compliance, in turn, depends upon the confidence of United States citizens that the taxation system is basically fair, that the tax burden essential to maintain the government is shared by all in proportion to their net income, and that those who cheat are discovered and prosecuted. Circumstances that allow certain taxpayers to escape their proper tax liability successfully tempt others to seek tax evasion devices for themselves, and, more importantly, demoralize the conscientious majority who pay their just share of taxes but …
Federal Income Taxation Of Fine Art, Jeffrey C. Mccarthy
Federal Income Taxation Of Fine Art, Jeffrey C. Mccarthy
Cardozo Arts & Entertainment Law Journal
No abstract provided.
Fairness In Rate Cuts In The Individual Income Tax, Alan L. Feld
Fairness In Rate Cuts In The Individual Income Tax, Alan L. Feld
Faculty Scholarship
The Economic Recovery Tax Act of 1981 (the 1981 Act) made significant changes in federal income, estate, and gift taxation, touching virtually every taxpayer.1 The centerpiece of the 1981 Act consisted of rate reductions in the individual income tax.2 These reductions, said to average 23%, served a number of different but related objectives. First, those in favor of the tax cuts posited that all taxpayers would benefit from equitable, across-the-board reductions in an excessive and growing tax burden.3 Related to this objective was an anticipated reduction in the size of the federal government, because less tax money …
Book Review, Richard L. Schmalbeck