Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (1666)
- Taxation-Transnational (595)
- Business Organizations Law (560)
- Taxation-Federal Estate and Gift (511)
- Taxation-State and Local (498)
-
- Law and Economics (455)
- Legislation (446)
- Constitutional Law (443)
- Administrative Law (429)
- Banking and Finance Law (416)
- International Law (380)
- Law and Politics (374)
- State and Local Government Law (374)
- Supreme Court of the United States (372)
- Bankruptcy Law (361)
- Contracts (359)
- Family Law (357)
- Internet Law (349)
- International Trade Law (348)
- Oil, Gas, and Mineral Law (348)
- Health Law and Policy (347)
- Civil Law (344)
- Computer Law (343)
- Insurance Law (343)
- Social Welfare Law (343)
- Courts (341)
- Organizations Law (341)
- Human Rights Law (339)
- Institution
-
- University of Michigan Law School (337)
- San Jose State University (205)
- Seattle University School of Law (201)
- William & Mary Law School (179)
- Maurer School of Law: Indiana University (147)
-
- Universitas Indonesia (122)
- Florida State University College of Law (115)
- University of Washington School of Law (95)
- Washington and Lee University School of Law (94)
- Brigham Young University Law School (76)
- Yeshiva University, Cardozo School of Law (71)
- University at Buffalo School of Law (60)
- Cleveland State University (58)
- University of Baltimore Law (53)
- University of Kentucky (48)
- Pepperdine University (47)
- University of Georgia School of Law (47)
- Vanderbilt University Law School (46)
- BLR (44)
- Mercer University School of Law (38)
- University of Miami Law School (36)
- Duke Law (35)
- Boston University School of Law (31)
- The University of Akron (30)
- University of Richmond (30)
- University of Colorado Law School (29)
- UC Law SF (28)
- Case Western Reserve University School of Law (27)
- DePaul University (27)
- University of Oklahoma College of Law (25)
- Keyword
-
- Income tax (257)
- Taxation (243)
- Internal Revenue Code (139)
- Tax (124)
- Tax reform (110)
-
- Corporate tax (95)
- IRS (91)
- Income Tax (87)
- Corporations (83)
- Tax policy (78)
- Tax law (70)
- Internal Revenue Service (65)
- Federal income tax (63)
- Taxation-Federal Income (50)
- Tax deductions (47)
- Taxes (40)
- Tax rates (39)
- International tax (32)
- Multinational enterprises (30)
- Partnerships (29)
- Estate tax (28)
- Federal taxation (28)
- Tax avoidance (27)
- Law (26)
- Supreme Court (26)
- Congress (25)
- Dividends (25)
- IRC (25)
- Capital gains (24)
- Economics (24)
- Publication Year
- Publication
-
- The Contemporary Tax Journal (205)
- Seattle University Law Review (194)
- Articles (184)
- Faculty Scholarship (172)
- Michigan Law Review (172)
-
- "Dharmasisya” Jurnal Program Magister Hukum FHUI (121)
- Articles by Maurer Faculty (113)
- William & Mary Annual Tax Conference (101)
- Scholarly Publications (85)
- Faculty Publications (76)
- Washington and Lee Law Review (67)
- Washington Law Review (62)
- All Faculty Scholarship (51)
- BYU Law Review (51)
- Cleveland State Law Review (51)
- Buffalo Law Review (47)
- ExpressO (42)
- Kentucky Law Journal (40)
- Mercer Law Review (37)
- Pepperdine Law Review (37)
- Scholarly Works (37)
- Scholarly Articles (32)
- Vanderbilt Law Review (32)
- William & Mary Law Review (32)
- Cardozo Law Review (30)
- Florida State University Law Review (30)
- Publications (29)
- DePaul Business & Commercial Law Journal (27)
- Indiana Law Journal (26)
- Journal Articles (26)
- Publication Type
- File Type
Articles 1651 - 1680 of 3037
Full-Text Articles in Taxation-Federal
"Render Unto Caesar...": Religion/Ethics, Expertise, And The Historical Underpinnings Of The Modern American Tax System, Ajay K. Mehrotra
"Render Unto Caesar...": Religion/Ethics, Expertise, And The Historical Underpinnings Of The Modern American Tax System, Ajay K. Mehrotra
Articles by Maurer Faculty
A variety of scholars and commentators have been recently exploring the connections between religion and current U.S. tax policy. The relationship between religion and American taxation, however, runs much deeper than our present period. Indeed, it is no coincidence that roughly a century ago the foundations of our current tax system were taking shape at the height of the religious and ethical fervor known as the Social Gospel movement. At that time, religious and ethical sentiments played a central, though ambivalent, role in fiscal reform. This Article investigates the influence of religious and ethical values on the tax reform struggles …
A Little Of This, A Little Of That: Potential Effects On Entrepreneurship Of The Mccain And Obama Tax Proposals, Anthony J. Luppino
A Little Of This, A Little Of That: Potential Effects On Entrepreneurship Of The Mccain And Obama Tax Proposals, Anthony J. Luppino
Faculty Works
No abstract provided.
Recent Developments In Federal Income Taxation: The Year 2008, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons
Recent Developments In Federal Income Taxation: The Year 2008, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons
UF Law Faculty Publications
This article discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2008 - and sometimes a little farther back in time if the authors find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are discussed to the extent that …
Tax Penalties And Tax Compliance, Michael Doran
Tax Penalties And Tax Compliance, Michael Doran
Georgetown Law Faculty Publications and Other Works
This paper examines the relationship between tax penalties and tax compliance. Conventional accounts, drawing from deterrence theory and norms theory, assume that the relationship is purely instrumental--that the function of tax penalties is solely to promote tax compliance. This paper identifies another aspect of the relationship that generally has been overlooked by the existing literature: the function of tax penalties in defining tax compliance. Tax penalties determine the standards of conduct that satisfy a taxpayer's obligations to the government; they distinguish compliant taxpayers from non-compliant taxpayers. This paper argues that tax compliance in a self-assessment system should require the taxpayer …
Use Of Judicial Doctrines In Federal Tax Cases Decided By Trial Courts, 1993-2006: A Quantitative Assessment, Daniel M. Schneider
Use Of Judicial Doctrines In Federal Tax Cases Decided By Trial Courts, 1993-2006: A Quantitative Assessment, Daniel M. Schneider
Cleveland State Law Review
The hypothesis of this Article is that the accepted wisdom--that judicial doctrines are raised exclusively by the government or the courts for the government's benefit--is wrong. Instead, judicial doctrines are used in a much richer manner by courts and by taxpayers, as well as the government, than the “wisdom” would suggest. It is the first paper to question the accepted thought about judicial doctrines and to do so using social science methodology. Starting at the end and working forward, the evidence assembled for this Article from a group of trial decisions about federal tax controversies establishes that, under the language …
Ebay's Second Life: When Should Virtual Earnings Bear Real Taxes?, Leandra Lederman
Ebay's Second Life: When Should Virtual Earnings Bear Real Taxes?, Leandra Lederman
Articles by Maurer Faculty
Millions of people participate in virtual worlds. The popular virtual world Second Life is designed to be a platform for commerce. This essay argues that profits received in the form of Linden dollars (Second Life's currency) should be taxed in much the same way profits received via PayPal, a widely used electronic-payment system, are. Although Second Life profits could instead be taxed once the taxpayer cashes out, that would create a special exception for Second Life that does not exist for platforms such as eBay, which would facilitate abuse and distort economic activity.
The Intellectual Foundations Of The Modern American Fiscal State, Ajay K. Mehrotra
The Intellectual Foundations Of The Modern American Fiscal State, Ajay K. Mehrotra
Articles by Maurer Faculty
No abstract provided.
Allocating Business Profits For Tax Purposes: A Proposal To Adopt A Formulary Profit Split, Reuven S. Avi-Yonah, Kimberly A. Clausing, Michael C. Durst
Allocating Business Profits For Tax Purposes: A Proposal To Adopt A Formulary Profit Split, Reuven S. Avi-Yonah, Kimberly A. Clausing, Michael C. Durst
Articles
The current system of taxing the income of multinational firms in the United States is flawed across multiple dimensions. The system provides an artificial tax incentive to earn income in low-tax countries, rewards aggressive tax planning, and is not compatible with any common metrics of efficiency. The U.S. system is also notoriously complex; observers are nearly unanimous in lamenting the heavy compliance burdens and the impracticality of coherent enforcement. Further, despite a corporate tax rate one standard deviation above that of other OECD countries, the U.S. corporate tax system raises relatively little revenue, due in part to the shifting of …
Risks, Rents And Regressivity Revisited, Reuven S. Avi-Yonah
Risks, Rents And Regressivity Revisited, Reuven S. Avi-Yonah
Articles
This article seeks to survey the debate in the United States about whether the tax base should be income or consumption, and then focus on some recent arguments that have been made in favour of a consumption tax. In the author's opinion, none of these arguments are convincing, and he would favour adopting a consumption tax in addition to, and not in lieu of, the existing income tax.
How Globalization Affects Tax Design, James R. Hines Jr., Lawrence H. Summers
How Globalization Affects Tax Design, James R. Hines Jr., Lawrence H. Summers
Articles
The economic changes associated with globalization tighten financial pressures on governments of high-income countries by increasing the demand for government spending while making it more costly to raise tax revenue. Greater international mobility of economic activity, and associated responsiveness of the tax base to tax rates, increases the economic distortions created by taxation. Countries with small open economies have relatively mobile tax bases; as a result, they rely much less heavily on corporate and personal income taxes than do other countries. The evidence indicates that a ten percent smaller population in 1999 is associated with a one percent smaller ratio …
Tax Shelters And Statutory Interpretation: A Much Needed Purposive Approach, Shannon Weeks Mccormack
Tax Shelters And Statutory Interpretation: A Much Needed Purposive Approach, Shannon Weeks Mccormack
Articles
Few are unaware that the Tax Code and Regulations provide a detailed, complex (and lengthy) set of rules. It is hardly surprising (or new) that taxpayers attempt to avoid these rules to lower their taxes. Courts and lawmakers have long grappled to identify abusive transactions and strip taxpayers of the associated tax savings. The transactions have, however, changed dramatically over the last decade making the task much more challenging. The rapid proliferation of aggressive and diverse tax shelters has created what many refer to as a tax shelter war. In general, tax shelters refer to transactions carefully designed to fit …
Tax Enforcement For Gamers: High Penalties Or Strict Disclosure Rules?, Lawrence A. Zelenak
Tax Enforcement For Gamers: High Penalties Or Strict Disclosure Rules?, Lawrence A. Zelenak
Faculty Scholarship
This essay responds to Alex Raskolnikov’s proposal to replace the current federal income tax compliance regime with a two-track approach based on taxpayer choice. The “deterrence regime” (DR) would be designed to be chosen by “gamers”, and the “compliance regime” (CR) would be designed to be chosen by all other taxpayers. Penalty rates would be significantly higher in the DR than in the CR. In this response, Lawrence Zelenak notes that the tax shelter disclosure rules of current law can also be viewed as a way of imposing a special compliance regime-featuring high odds of detection rather than high penalty …
Tax Policy Challenges, Michael J. Graetz
Tax Policy Challenges, Michael J. Graetz
Faculty Scholarship
In 1995, when the late, great Jack Nolan asked me to deliver the inaugural lecture in honor of Larry Woodworth, I was both honored and flattered. I had come to know Larry Woodworth beginning in 1969, when I was a rookie treasury tax policy staffer. At that time, he had already served the Joint Committee on Taxation for 25 years and had been the third Chief of Staff in its history beginning as chief of staff in 1964. Larry Woodworth was not only as knowledgeable about the tax law as anyone you would ever hope to meet, and as savvy …
Tax Policy, Rational Acts, And Other Myths, Leo P. Martinez
Tax Policy, Rational Acts, And Other Myths, Leo P. Martinez
Faculty Scholarship
No abstract provided.
Tax Policy And Personal Identity Over Time, Lawrence A. Zelenak
Tax Policy And Personal Identity Over Time, Lawrence A. Zelenak
Faculty Scholarship
Tax policy analysts often claim that tax distributional analysis should be based on a lifetime perspective, at least as a theoretical ideal. A prominent argument in favor of a consumption tax base over an income tax base appeals to this lifetime equity perspective, as does the argument for lifetime income averaging under an income tax with progressive marginal rates. These appeals to lifetime equity assume, in most cases without discussion, that personal identity over time is an unproblematic concept, so that the whole-life person is clearly the ideal unit for purposes of distributional analysis. However, the philosopher Derek Parfit claims …
Originalism's Expiration Date, Adam M. Samaha
Originalism's Expiration Date, Adam M. Samaha
Cardozo Law Review
The Constitution of the United States declares itself supreme law, but even the amended document is ancient. By 2008, the predicted age of a randomly selected word in this text reached 178 years. The judiciary, for its part, might not interpret the text until decades after ratification. For Article V amendments, the average lag between ratification and Supreme Court interpretation has been about 40 years. The question is how these features of our supreme law might influence the choice of interpretive method and, ultimately, constitutional decision-making. In particular, some scholars indicate that originalism may be a strong force in adjudication …
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Capturing Capital Gain While Staying In The Deal, Thomas P. Rohman, Todd D. Golub
Capturing Capital Gain While Staying In The Deal, Thomas P. Rohman, Todd D. Golub
William & Mary Annual Tax Conference
No abstract provided.
Enforcing Dividend Withholding On Derivatives, Reuven S. Avi-Yonah
Enforcing Dividend Withholding On Derivatives, Reuven S. Avi-Yonah
Articles
The United States imposes a 30 percent withholding tax on dividends paid to nonresident aliens. However, this tax is rarely paid by portfolio investors because they can swap into U.S. securities, receiving payments to match both capital gain and dividends. Treasury has ruled that swap payments have an origin in the taxpayer’s residence so there is no withholding obligation on payments that match dividends. The proposal would impose withholding tax on dividend equivalents on the ground that there is no policy justification for a distinction between dividends, substitute dividends under securities lending transaction (which are treated as dividends and are …
Going From The Frying Pan Into The Fire? A Critique Of The U.S. Treasury's Newly Proposed Section 987 Currency Regulations, Joseph Tobin
Going From The Frying Pan Into The Fire? A Critique Of The U.S. Treasury's Newly Proposed Section 987 Currency Regulations, Joseph Tobin
University of Miami Business Law Review
No abstract provided.
Determining The Character Of Section 357(C) Gain, Fred B. Brown
Determining The Character Of Section 357(C) Gain, Fred B. Brown
All Faculty Scholarship
Under section 351, a person transferring property to a controlled corporation generally recognizes no gain or loss on the transaction. An exception to tax-free treatment is contained in section 357(c), which generally provides that a transferor in a section 351 transaction recognizes gain to the extent that any liabilities assumed by the corporation on the transfer exceed the transferor's aggregate adjusted basis in the assets transferred. An issue under section 357(c) is whether the recognized gain should be capital gain or ordinary income. The statute suggests that the character of section 357(c) gain should be based on the character of …
Who's At Risk? Abbott And Costello Take On Section 465, Ajay Gupta
Who's At Risk? Abbott And Costello Take On Section 465, Ajay Gupta
University of Miami Business Law Review
No abstract provided.
Federal Tax Consequences Of Virtual World Transactions, G. Martin Bingisser
Federal Tax Consequences Of Virtual World Transactions, G. Martin Bingisser
Washington Journal of Law, Technology & Arts
This article discusses the tax consequences of transactions involving Massive Multiplayer Online Role Playing Games (“MMORPGs”). MMORPGs have recently grown in popularity and developed significant economic activity. Virtual goods used in these games are traded for both real and virtual currency. While few dispute that a sale of virtual goods for real currency is a taxable event, more complex tax issues arise concerning transactions that occur solely within virtual worlds. This article analyzes the tax consequences and policy issues surrounding such transactions.
The Taxation Of Private Equity Carried Interests: Estimating The Revenue Effects Of Taxing Profit Interests As Ordinary Income, Michael S. Knoll
The Taxation Of Private Equity Carried Interests: Estimating The Revenue Effects Of Taxing Profit Interests As Ordinary Income, Michael S. Knoll
William & Mary Law Review
In this Article, I estimate the tax revenue effects of taxing private equity carried interests as ordinary income rather than as long-term capital gain as under current law. Under reasonable assumptions, I conclude that the expected present value of additional tax collections would be between 1 percent and 1.5 percent of capital invested in private equity funds, or between $2 billion and $3 billion a year. That estimate, however, makes no allowance for changes in the structure of such funds or the composition of the partnerships, which might substantially reduce tax revenues below those estimates.
A Taxing Statute: Costly Conjuncts And Their Logical Fallout, Timothy Deering
A Taxing Statute: Costly Conjuncts And Their Logical Fallout, Timothy Deering
Cardozo Public Law, Policy & Ethics Journal
The note critiques the judicial interpretation of the Telephone Excise Tax statute, arguing that courts misapplied the conjunction "and" and the term "varies," leading to flawed rulings. It contends that "and" should not always be interpreted as requiring both conditions (conjunctive) but can sometimes mean "or" (disjunctive) in legal contexts. The author emphasizes the importance of logical precision in statutory interpretation to prevent inconsistent outcomes and unintended financial consequences, such as significant revenue losses for the government.
The Unintended Tax Advantages Of Gay Marriage, Theodore P. Seto
The Unintended Tax Advantages Of Gay Marriage, Theodore P. Seto
Washington and Lee Law Review
The Internal Revenue Code (the Code) contains numerous special rules applicable to the income taxation of persons related by marriage, birth, adoption, or ownership. This Article suggests a new approach to their analysis. Many basic tax rules assume that taxpayers are self-interested and unaffiliated. Where this assumption is incorrect, the Code makes adjustments to its otherwise applicable rules. Most of the resulting related-party antiavoidance rules apply only in the context of specified formal relationships-marriage, parent/child, or owner/business. The Article tests this thesis by comparing the income tax treatment of heterosexual married couples with that of gay couples in committed long-term …
Will The Tax Man Cometh To Coach Rodriguez?, Jeffrey H. Kahn, Douglas A. Kahn
Will The Tax Man Cometh To Coach Rodriguez?, Jeffrey H. Kahn, Douglas A. Kahn
Scholarly Publications
No abstract provided.
Will The Tax Man Cometh To Coach Rodriguez?, Douglas A. Kahn, Jeffrey H. Kahn
Will The Tax Man Cometh To Coach Rodriguez?, Douglas A. Kahn, Jeffrey H. Kahn
Articles
There has been much in the news recently about coaches of major college sports teams moving to a new school and incurring an obligation to make payment to their old school under a buyout provision in their contract. The most recent example is the highly publicized move of Richard Rodriguez from West Virginia University to the University of Michigan. Coach Rodriguez had a contract with his former employer that required him to pay $4 million dollars to West Virginia if he left for another coaching position. After a suit was filed, it was reported that the parties agreed that the …
Give The Tax Court Transfer Power And Plenary Civil Tax Jurisdiction, Steve R. Johnson
Give The Tax Court Transfer Power And Plenary Civil Tax Jurisdiction, Steve R. Johnson
Scholarly Publications
A recent decision again raises questions about the powers that the Tax Court does and should possess. In Mobley v. Commissioner, No. 07-2019 (6th Cir. July 8, 2008), Doc 2008-14970, 2008 TNT 132-13, the Sixth Circuit affirmed a procedural decision of the Tax Court. The Tax Court dismissed a petition because it lacked jurisdiction, and it rejected the taxpayers’ request to transfer the case to a district court. The Tax Court concluded, and the Sixth Circuit agreed, that the Tax Court lacks transfer power. Under 28 U.S.C sections 1631 and 610, the power to transfer cases is conferred only upon …
Federal Taxation, Michael H. Plowgian, Svetoslav S. Minkov, Mark S. Davis
Federal Taxation, Michael H. Plowgian, Svetoslav S. Minkov, Mark S. Davis
Mercer Law Review
The courts in the Eleventh Circuit heard a number of relatively prominent tax related cases in 2007. In United States v. Mount Sinai Medical Center of Florida, Inc., the Eleventh Circuit held that medical residents are potentially eligible for the student exemption from social security taxes, with their eligibility being determined on a case-by-case basis. In Estate of Jelke v. Commissioner, the Eleventh Circuit vacated the United States Tax Court's valuation methodology in computing, for estate tax purposes, the net asset value of a holding company in which the decedent held a minority interest. The Eleventh Circuit held …