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7,777 full-text articles. Page 124 of 199.

Beyond Polemics: Poverty, Taxes, And Noncompliance, Michelle Lyon Drumbl 2016 Washington and Lee University School of Law

Beyond Polemics: Poverty, Taxes, And Noncompliance, Michelle Lyon Drumbl

Scholarly Articles

The earned income tax credit (EITC) is perhaps the most significant refundable credit in the U.S. tax system. Designed as an anti-poverty program, it is a social benefit administered by the Internal Revenue Service (IRS). Studies show it has a positive impact upon the children whose families receive it. Despite its many positives, however, the EITC is a program that for years has been plagued by taxpayer noncompliance. Though it is believed that the majority of EITC noncompliance may be unintentional, public reports of misconduct and fraud hurt the program’s image and fuel political rhetoric.

This article unpacks the rhetoric. …


We Believe In Being Honest: Dependency Exemptions For Lds Missionaries, Annalee Hickman Moser 2016 Brigham Young University Law School

We Believe In Being Honest: Dependency Exemptions For Lds Missionaries, Annalee Hickman Moser

Brigham Young University Journal of Public Law

No abstract provided.


What To Do Today With The New Partnership (And Llc) Audit Rules, Craig D. Bell, Steven R. Schneider 2016 William & Mary Law School

What To Do Today With The New Partnership (And Llc) Audit Rules, Craig D. Bell, Steven R. Schneider

William & Mary Annual Tax Conference

No abstract provided.


Aligning The Stars- Estate Planning For Entrepreneurs In Interesting Times, Stefan F. Tucker, Tammara Langlieb 2016 William & Mary Law School

Aligning The Stars- Estate Planning For Entrepreneurs In Interesting Times, Stefan F. Tucker, Tammara Langlieb

William & Mary Annual Tax Conference

No abstract provided.


Understanding Targeted Allocations (Powerpoint), Brian J. O'Connor 2016 William & Mary Law School

Understanding Targeted Allocations (Powerpoint), Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.


2016 Tax Conference Speakers, 2016 William & Mary Law School

2016 Tax Conference Speakers

William & Mary Annual Tax Conference

No abstract provided.


2016 Schedule, 2016 William & Mary Law School

2016 Schedule

William & Mary Annual Tax Conference

No abstract provided.


Understanding Section 704(C) (Powerpoint), Brian J. O'Connor 2016 William & Mary Law School

Understanding Section 704(C) (Powerpoint), Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.


Real Estate Methods And Credits: A Summary Of Recent Developments And Strategies (Powerpoint), Brandon C. Carlton 2016 William & Mary Law School

Real Estate Methods And Credits: A Summary Of Recent Developments And Strategies (Powerpoint), Brandon C. Carlton

William & Mary Annual Tax Conference

No abstract provided.


Recent Tax Developments In Virginia: 2015-2016, Craig D. Bell, William L.S Rowe, Emily J. Winbigler 2016 William & Mary Law School

Recent Tax Developments In Virginia: 2015-2016, Craig D. Bell, William L.S Rowe, Emily J. Winbigler

William & Mary Annual Tax Conference

No abstract provided.


Structuring (And Drafting) Joint Venture Agreements (Powerpoint), Steven R. Schneider, Brian J. O'Connor 2016 William & Mary Law School

Structuring (And Drafting) Joint Venture Agreements (Powerpoint), Steven R. Schneider, Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.


2016 Tax Conference Forms, 2016 William & Mary Law School

2016 Tax Conference Forms

William & Mary Annual Tax Conference

No abstract provided.


Background And Framework Of Compensatory Llc Interests (Powerpoint), Brian J. O'Connor 2016 William & Mary Law School

Background And Framework Of Compensatory Llc Interests (Powerpoint), Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.


Tax Reform In The Next Administration (Outline), Evan M. Migdail 2016 William & Mary Law School

Tax Reform In The Next Administration (Outline), Evan M. Migdail

William & Mary Annual Tax Conference

No abstract provided.


Let's Look At The Big Picture: Partnership Compensation Issues From The Partnership And Benefits Perspective, Elizabeth E. Drigotas 2016 William & Mary Law School

Let's Look At The Big Picture: Partnership Compensation Issues From The Partnership And Benefits Perspective, Elizabeth E. Drigotas

William & Mary Annual Tax Conference

No abstract provided.


Tax Status: Employee Vs Independent Contractor And Employee Vs Partner, Kurt L.P. Lawson 2016 William & Mary Law School

Tax Status: Employee Vs Independent Contractor And Employee Vs Partner, Kurt L.P. Lawson

William & Mary Annual Tax Conference

No abstract provided.


Understanding Targeted Allocations (Powerpoint), Brian J. O'Connor 2016 William & Mary Law School

Understanding Targeted Allocations (Powerpoint), Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.


Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno 2016 William & Mary Law School

Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno

William & Mary Annual Tax Conference

No abstract provided.


Federal Tax Update (Powerpoint), Stephen L. Owen 2016 William & Mary Law School

Federal Tax Update (Powerpoint), Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


The Mapmaker’S Dilemma In Evaluating High-End Inequality, Daniel Shaviro 2016 University of Miami Law School

The Mapmaker’S Dilemma In Evaluating High-End Inequality, Daniel Shaviro

University of Miami Law Review

The last thirty years have witnessed rising income and wealth concentration among the top 0.1% of the population, leading to intense political debate regarding how, if at all, policymakers should respond. Often, this debate emphasizes the tools of public economics, and in particular optimal income taxation. However, while these tools can help us in evaluating the issues raised by high-end inequality, their extreme reductionism—which, in other settings, often offers significant analytic payoffs—here proves to have serious drawbacks. This Article addresses what we do and don’t learn from the optimal income tax literature regarding high-end inequality, and what other inputs might …


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