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Income Tax

Discipline
Institution
Publication Year
Publication
Publication Type

Articles 31 - 60 of 87

Full-Text Articles in Taxation-Federal

Class Warfare 1988-2005 Over Top Individual Income Tax Rates: Teeter-Totter From Soak-The-Rich To Robin-Hood-In-Reverse, John W. Lee Jan 2006

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.


Income Tax Issues For Lessors And Lessees (Slides), Susan T. Edlavitch, Robert D. Schachat Nov 2005

Income Tax Issues For Lessors And Lessees (Slides), Susan T. Edlavitch, Robert D. Schachat

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments In Federal Income Taxation, Ira B. Shepard Nov 2005

Recent Developments In Federal Income Taxation, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.


Income Tax Issues For Lessors And Lessees, Susan T. Edlavitch, Robert D. Schachat Nov 2005

Income Tax Issues For Lessors And Lessees, Susan T. Edlavitch, Robert D. Schachat

William & Mary Annual Tax Conference

No abstract provided.


The Capital Gains "Sieve" And The "Farce" Of Progressivity 1921-1986, John W. Lee Jan 2005

The Capital Gains "Sieve" And The "Farce" Of Progressivity 1921-1986, John W. Lee

Faculty Publications

No abstract provided.


Recent Developments In Federal Income Taxation, Ira B. Shepard Nov 2004

Recent Developments In Federal Income Taxation, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments In Federal Income Taxation, Ira B. Shepard, Mary Ann Cohen Nov 2003

Recent Developments In Federal Income Taxation, Ira B. Shepard, Mary Ann Cohen

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments In Federal Income Taxation, Ira B. Shepard Nov 2002

Recent Developments In Federal Income Taxation, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments In Federal Income Taxation, Ira B. Shepard Dec 2001

Recent Developments In Federal Income Taxation, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.


Entity Theory As Myth In The Origins Of The Corporate Income Tax, Steven A. Bank Dec 2001

Entity Theory As Myth In The Origins Of The Corporate Income Tax, Steven A. Bank

William & Mary Law Review

No abstract provided.


Investing For After-Tax Returns: An Overview, Anne B. Shumadine Dec 2000

Investing For After-Tax Returns: An Overview, Anne B. Shumadine

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments In Federal Income Taxation, Ira B. Shepard, Martin J. Mcmahon Jr. Dec 2000

Recent Developments In Federal Income Taxation, Ira B. Shepard, Martin J. Mcmahon Jr.

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 Oct 2000

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 …


Bad Drafting - A Case Study Of The Design And Implementation Of The Income Tax Subsidies For Education, Glenn E. Coven Oct 2000

Bad Drafting - A Case Study Of The Design And Implementation Of The Income Tax Subsidies For Education, Glenn E. Coven

Faculty Publications

No abstract provided.


News Flash: The Income Tax Remains Constitutional, Erik M. Jensen Jan 2000

News Flash: The Income Tax Remains Constitutional, Erik M. Jensen

Faculty Publications

No abstract provided.


Recent Federal Income Tax Developments, Ira B. Shepard Dec 1999

Recent Federal Income Tax Developments, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.


Selected Recent Federal Income Tax Developments, Ira B. Shepard Dec 1998

Selected Recent Federal Income Tax Developments, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.


Individual Tax Planning, James V. Duty Dec 1998

Individual Tax Planning, James V. Duty

William & Mary Annual Tax Conference

No abstract provided.


Individual Tax Planning: Exhibit 2, James V. Duty Dec 1998

Individual Tax Planning: Exhibit 2, James V. Duty

William & Mary Annual Tax Conference

No abstract provided.


Individual Tax Planning: Exhibit 3, James V. Duty Dec 1998

Individual Tax Planning: Exhibit 3, James V. Duty

William & Mary Annual Tax Conference

No abstract provided.


Individual Tax Planning: Exhibit 1, James V. Duty Dec 1998

Individual Tax Planning: Exhibit 1, James V. Duty

William & Mary Annual Tax Conference

No abstract provided.


Recent Federal Income Tax Developments, Ira B. Shepard Dec 1996

Recent Federal Income Tax Developments, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.


Recent Federal Income Tax Developments, Ira B. Shepard Dec 1995

Recent Federal Income Tax Developments, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.


Recent Federal Income Tax Developments, Ira B. Shepard Dec 1994

Recent Federal Income Tax Developments, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.


The Morality Of Money: American Attitudes Toward Wealth And The Income Tax, Marjorie E. Kornhauser Jan 1994

The Morality Of Money: American Attitudes Toward Wealth And The Income Tax, Marjorie E. Kornhauser

Indiana Law Journal

No abstract provided.


President Clinton's Capital Gains Proposals, John W. Lee Jun 1993

President Clinton's Capital Gains Proposals, John W. Lee

Faculty Publications

Professor Lee believes that the generic capital gains rate should not be increased over 28 percent for revenue and political reasons. But to reflect that, on the average, capital gains realized by middle-income families consists entirely of inflation gain, while half of the capital gain realized at the 31- percent bracket and above consists of economic gain, increasing to 80-percent economic at the very top, he argues that a greater exclusion should be provided at the 28- and 15-percent brackets, either by a "progressive schedule" or by a $3,500 annual exclusion. To strengthen the political base for increasing the top …


The Future Of Transfer Taxation: Repeal, Restructuring And Refinement, Or Replacement, John E. Donaldson Apr 1993

The Future Of Transfer Taxation: Repeal, Restructuring And Refinement, Or Replacement, John E. Donaldson

Faculty Publications

No abstract provided.


A Historical Essay And Economic Assay Of The Capital Asset Definition: The Taxpayer And Courts Are Still Mindfully Guessing While Congress Doesn't Seem To (Have A) Mind, Joseph Byron Cartee Mar 1993

A Historical Essay And Economic Assay Of The Capital Asset Definition: The Taxpayer And Courts Are Still Mindfully Guessing While Congress Doesn't Seem To (Have A) Mind, Joseph Byron Cartee

William & Mary Law Review

No abstract provided.


Recent Developments In The Income Taxation Of Individuals, Partnerships, Estates, & Trusts, Meade Emory Dec 1991

Recent Developments In The Income Taxation Of Individuals, Partnerships, Estates, & Trusts, Meade Emory

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments In Federal Income Taxation, Ira B. Shepard Dec 1990

Recent Developments In Federal Income Taxation, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.