Tax Law Commons^™

Don't Discount Discounts: Valuation Of Closely Held Businesses In A Changing Regulatory Environment, William I. Sanderson, Michael H. Barker

William & Mary Annual Tax Conference

No abstract provided.

Politics Of Tax Reform: Outline, Evan M. Migdail

William & Mary Annual Tax Conference

No abstract provided.

Impact Of Tax Reform On Partnerships/Recent Changes To Rules Governing Disguised Sale And Debt Allocations (Powerpoint), Andrea M. Whiteway, Maximilian Pakaluk

William & Mary Annual Tax Conference

No abstract provided.

Tax Reform: Technical Summary Outline, Evan M. Migdail

William & Mary Annual Tax Conference

No abstract provided.

Qualified And Nonqualified Deferred Compensation Plans In Small Businesses: Creative Uses And Problem Solving (Powerpoint), Richard C. Mapp Iii, John M. Peterson, Robert Q. Johnson

William & Mary Annual Tax Conference

No abstract provided.

Federal Tax Update (Powerpoint), Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.

Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe

William & Mary Annual Tax Conference

No abstract provided.

Partnership Character Planning Before And After The Audit, Steven R. Schneider, Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.

A Primer On Able Accounts, Christopher T. Mcgee, G. Alisa Ferguson

University of Richmond Law Review

No abstract provided.

Taxation, Craig D. Bell

University of Richmond Law Review

This article reviews significant recent developments in the laws

affecting Virginia state and local taxation. Each section covers

legislative activity, judicial decisions, and selected opinions or

pronouncements from the Virginia Tax Department (the "Tax

Department") and the Virginia Attorney General over the past

year.

Taxing Systemic Risk, Eric D. Chason

Faculty Publications

A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.

Despite the absence of a clear definition of systemic risk, academics and policy makers continue to …

2017 Tax Conference Speakers

William & Mary Annual Tax Conference

No abstract provided.

Corporate Tax Developments: Tax Reform And Beyond (Power Point), Lisa M. Zarlenga, Cameron Arterton

William & Mary Annual Tax Conference

No abstract provided.

Resolving Identity Theft Issues, Diana Leyden, Keith Fogg, Craig D. Bell

William & Mary Annual Tax Conference

No abstract provided.

Like-Kind Exchanges And Avoiding Dealer Status (Powerpoint), Robert D. Schachat

William & Mary Annual Tax Conference

No abstract provided.

End The Bloody Taxation: Seeing Red On The Unconstitutional Tax On Tampons, Victoria Hartman

Northwestern University Law Review

Why was there so much activism in the United States, and across the world, to end the tampon tax in 2016? This Note situates the movement to end the tampon tax within a broader history of feminist activism related to tampons and menstruation. It also analyzes the constitutional dimensions of the tax on feminine hygiene products and serves as a litigation guide for plaintiffs claiming that a state, city, or county sales tax on feminine hygiene products violates the Equal Protection Clause. Lastly, this Note demonstrates the hardships women face paying this tax and encourages state legislatures and city councils …

Show Me The Money: Legal And Prudential Considerations For Religious Organizations Participating In Fund Raising Ventures, Deirdre Dessingue Halloran

The Catholic Lawyer

No abstract provided.

Federal Tax Code Restrictions On Church Political Activity, Deirdre Dessingue Halloran, Kevin M. Kearney

The Catholic Lawyer

No abstract provided.

Are Taxes Converging?, Reuven S. Avi-Yonah, Gianluca Mazzoni

Law & Economics Working Papers

Eduardo Baistrocchi’s outstanding new book on tax treaty disputes is the result of an intense five-year global collaborative project among international tax scholars, practitioners and administrators. The book provides an unprecedented set of information and offers the first global qualitative and quantitative analysis on one of the most important debates over international tax scholarship across the last decades, that is, whether an international tax regime exists and is binding upon states as a matter of customary international law.

Asset Management Strategies Revisited, Charles P. Reynolds, Daniel J. Wintz, Dierdre Dessingue Halloran

The Catholic Lawyer

No abstract provided.