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Articles 31 - 32 of 32
Full-Text Articles in Taxation-Transnational
The Worst Tax Law Ever Enacted?, Reuven S. Avi-Yonah
The Worst Tax Law Ever Enacted?, Reuven S. Avi-Yonah
Articles
Some tax laws are worse than others. The 1986 Tax Reform Act is generally considered one of the best. The 2017 Tax Cuts and Jobs Act is generally considered one of the worst, although I would say it is too early to tell what its long-term impact might be, and some of its worst features (like the Code Sec. 199A deduction) might be repealed in the future.
Another example of a generally condemned tax law is the American Jobs Creation Act of 2004. This law was a must-pass piece of legislation because Congress needed to react to the sanctions imposed …
A Constitutional Moment In Cross-Border Taxation, Steven Dean
A Constitutional Moment In Cross-Border Taxation, Steven Dean
Faculty Scholarship
The complex pattern of formal and informal rules that governs the taxation of cross-border transactions tends to be thought of as rigidly path dependent. (Rixen, 2011) In truth, the Classification and Assignment Constitution has repeatedly undergone sudden changes initiated by influential actors. A failure to acknowledge the power wielded by a handful of states and organizations nurtures an evolutionary myth of cross-border taxation, but a close examination reveals traces of intelligent design, with repeated interventions altering the course of its development.
A century ago a material constitution coalesced around an elegant but flawed algorithm providing for the "classification and assignment …