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Articles 1 - 9 of 9
Full-Text Articles in Taxation-Transnational
Broken Infrastructure, Del C. Wright Jr.
Broken Infrastructure, Del C. Wright Jr.
Faculty Works
This article examines the cryptocurrency-related provisions of the Infrastructure Investment and Jobs Act of 2021, focusing on amendments to the Internal Revenue Code that expand tax reporting and surveillance obligations for digital assets. Specifically, it analyzes the new “Broker” and “Tax” provisions, which extend reporting requirements beyond traditional financial intermediaries to actors in the blockchain ecosystem who may lack access to the necessary data. The article situates these provisions within the broader regulatory and political context, tracing their roots to prior Treasury rulemaking efforts and exploring their intended role in closing the “tax gap.” It highlights the significant compliance challenges, …
How Mobile Homes Correlate With Per Capita Income, Randall K. Johnson
How Mobile Homes Correlate With Per Capita Income, Randall K. Johnson
Faculty Works
This study looks at the nature of the relationship between the number of state-regulated mobile homes and per capita income, so as to determine whether higher-income parts of Illinois have more mobile homes than would be predicted by the conventional wisdom. It does so by identifying a simple way to determine the nature of any relationship between mobile homes and per capita income, which the conventional wisdom assumes to be negative, if only at the county level in Illinois. The study, specifically, collects and analyzes mobile home data from Illinois and per capita income data from the U.S. Census. After …
Why U.S. States Need Pension Waiver Credits, Randall K. Johnson
Why U.S. States Need Pension Waiver Credits, Randall K. Johnson
Faculty Works
This article identifies a novel approach to public pension reform, which takes into account existing political and legal constraints. It does its work in four key ways. First, the article encourages better use of public sector resources by calling for the elimination of public pension inefficiencies. Next, it explains how to reduce public pension inefficiencies, on a prospective basis, by moving away from defined-benefit pension plans. Third, the article describes one way to move beyond defined-benefit pension plans through the creation of a new tax expenditure program (specifically, a Pension Waiver Credits Program). Finally, it explains how to implement this …
Those Who Ignore The Successes Of The Past Suffer Recurrent, Intensifying Crises, William K. Black
Those Who Ignore The Successes Of The Past Suffer Recurrent, Intensifying Crises, William K. Black
Faculty Works
No abstract provided.
Valuation Of Closely Held Business Interests, Edwin T. Hood, John J. Mylan, Timothy P. O'Sullivan
Valuation Of Closely Held Business Interests, Edwin T. Hood, John J. Mylan, Timothy P. O'Sullivan
Faculty Works
No abstract provided.
Income Taxation Of Social Security Benefits: Balancing Social Policy With Tax Policy, Christopher R. Hoyt
Income Taxation Of Social Security Benefits: Balancing Social Policy With Tax Policy, Christopher R. Hoyt
Faculty Works
No abstract provided.
Taxation Of Qualified Plan Distributions: History And Analysis, Christopher R. Hoyt
Taxation Of Qualified Plan Distributions: History And Analysis, Christopher R. Hoyt
Faculty Works
No abstract provided.
Introduction: The Value-Added Tax - A Symposium, Edwin T. Hood
Introduction: The Value-Added Tax - A Symposium, Edwin T. Hood
Faculty Works
On October 22, 1979, Representative Al Ullman, Chairman of the House Ways and Means Committee, introduced H.R. 5665, the Tax Restructuring Act of 1979. Representative Ullman proclaimed the bill, which contains a ten percent value-added tax, as the "largest adjustment in U.S. taxation since 1913." In his statement accompanying the introduction of H.R. 5665, Chairman Ullman states that the overall purpose for the imposition of a value-added tax coupled with reductions in social security and income taxes, is to correct major flaws in the United States economy-namely double digit inflation, declining productivity, inadequate capital formation, and lagging competition with foreign …
Income Averaging, M. Carr Ferguson, Edwin T. Hood