The Post-Tarp Movement To Regulate Banker Pay,
2011
William & Mary Law School
The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason
Faculty Publications
No abstract provided.
A Tax Or Not A Tax: That Is The Question,
2011
Case Western Reserve University School of Law
A Tax Or Not A Tax: That Is The Question, Erik M. Jensen
Faculty Publications
This piece is part of the author’s probably misguided effort to take seriously the Sixteenth Amendment phrase “taxes on incomes.” The piece (in form a letter to the editor, but complete with footnotes!) responds to a reader who had noted that, because of a cap, the basic Social Security “tax” does not reach higher levels of income. Because the author had earlier argued that a tax “on” incomes should result in higher tax liability for higher-income persons, it might seem that the Social Security levy is unconstitutional (or the author just wrong). This piece makes several points: (1) The Social …
Those Who Ignore The Successes Of The Past Suffer Recurrent, Intensifying Crises,
2011
University of Missouri - Kansas City, School of Law
Those Who Ignore The Successes Of The Past Suffer Recurrent, Intensifying Crises, William K. Black
Faculty Works
No abstract provided.
United States V. Memorial Sloan-Kettering Cancer Center,
2011
New York Law School Class of 2011
United States V. Memorial Sloan-Kettering Cancer Center, Justin Lerner
NYLS Law Review
No abstract provided.
A Tisket, A Tasket: Basketing And Corporate Tax Shelters,
2011
Indiana University Maurer School of Law
A Tisket, A Tasket: Basketing And Corporate Tax Shelters, Leandra Lederman
Articles by Maurer Faculty
In an income tax system that comported with the economic, or Haig-Simons, definition of income, deductible expenses would not face source-based limitations. A true Haig-Simons income tax system therefore would not take the schedular approach of sorting different types of expenses and losses into distinct conceptual “baskets” containing corresponding types of income. Practical realities often require departing from the Haig-Simons norm, however. The U.S. federal income tax system does require individuals to basket a number of types of expenses and losses. For example, individuals’ passive activity losses can only be deducted from passive income gains. By contrast, most corporations taxed …
The Federalization Of Nonprofit And Charity Law,
2011
Brooklyn Law School
The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser
Kentucky Law Journal
No abstract provided.
The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law,
2011
University of Houston
The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law, Johnny Rex Buckles
Kentucky Law Journal
No abstract provided.
The "Federalization" Problem And Nonprofit Self- Regulation: Some Initial Thoughts,
2011
University of Iowa
The "Federalization" Problem And Nonprofit Self- Regulation: Some Initial Thoughts, Mark Sidel
Kentucky Law Journal
No abstract provided.
Choking Out Local Community Service Organizations: Rising Federal Tax Regulation And Its Impact On Small Nonprofit Entities,
2011
Michigan State University
Choking Out Local Community Service Organizations: Rising Federal Tax Regulation And Its Impact On Small Nonprofit Entities, Nicole S. Dandridge
Kentucky Law Journal
No abstract provided.
The Federalization Of Nonprofit Regulation And Its Discontents,
2011
Pace University
The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman
Kentucky Law Journal
No abstract provided.
Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way",
2011
American University
Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff
Kentucky Law Journal
No abstract provided.
New Medicare Contribution Tax On Investment Income,
2011
San Jose State University
New Medicare Contribution Tax On Investment Income, Huan Jin
The Contemporary Tax Journal
No abstract provided.
Summaries From The 26th Annual Tei-Sjsu High Technology Tax Institute,
2011
San Jose State University
Summaries From The 26th Annual Tei-Sjsu High Technology Tax Institute, Ankit Mathur, Zhihua Cai, Tim Kelly, Marja Mirkovic, Sampada Deshmukh, Ami Shah
The Contemporary Tax Journal
No abstract provided.
Increasing The Gasoline Excise Tax,
2011
San Jose State University
Front Matter (Letter From The Editor, Welcome Message, Etc.),
2011
San Jose State University
Front Matter (Letter From The Editor, Welcome Message, Etc.), Ankit Mathur, Annette Nellen
The Contemporary Tax Journal
No abstract provided.
Too Close To Home: Limiting The Organizations Subsidized By The Charitable Deduction To Those In Economic Need,
2011
University of Washington School of Law
Too Close To Home: Limiting The Organizations Subsidized By The Charitable Deduction To Those In Economic Need, Shannon Weeks Mccormack
Articles
The charitable deduction allows taxpayers to deduct amounts donated to organizations pursuing statutorily designated purposes from their otherwise taxable income. By lowering the after-tax cost of giving and encouraging taxpayers to donate more than they otherwise would, the charitable deduction subsidizes a broad variety of organizations. Some of these organizations provide widespread societal benefits, while others provide narrower benefits that remain closer to the taxpayer-donor’s home. To evaluate these current laws, this Article focuses on efficiency criteria, which limit subsidized organizations to those with donor support that does not cover the costs needed to optimally provide goods and services. Existing …
Constitutional Challenges To The Health Care Mandate: Based In Politics, Not Law,
2011
University of Nevada, Las Vegas -- William S. Boyd School of Law
Constitutional Challenges To The Health Care Mandate: Based In Politics, Not Law, David Orentlicher
Scholarly Works
No abstract provided.
Using Payroll Deduction To Shelter Individual Health Insurance From Income Tax,
2011
University of Nevada, Las Vegas -- William S. Boyd School of Law
Using Payroll Deduction To Shelter Individual Health Insurance From Income Tax, David Orentlicher
Scholarly Works
In this article, Professor Orentlicher and his colleagues assess the impact of state laws requiring or encouraging employers to establish ‘‘section 125’’ cafeteria plans that shelter employees’ premium contributions from tax.
Doing Too Much: The Standard Deduction And The Conflict Between Progressivity And Simplification,
2011
Georgetown University Law Center
Doing Too Much: The Standard Deduction And The Conflict Between Progressivity And Simplification, John R. Brooks
Georgetown Law Faculty Publications and Other Works
In U.S. federal income tax, the standard deduction, along with the personal exemptions, provides taxpayers with a minimum amount of untaxed income, effectively creating a "zero bracket amount." For historical and political reasons, however, the standard deduction also operates as a simplified substitute for the itemized deductions, such as the deductions for extraordinary medical expenses, charitable contributions, and home mortgage interest. This seemingly reasonable compromise in fact leads to substantial, and surprising, conceptual complexity. In particular, close analysis of each of the two roles shows that their effects, and related criticisms, are often contradictory, which in turn makes it difficult, …
Obama Tax Reforms Are Misguided,
2011
Fordham University School of Law
Obama Tax Reforms Are Misguided, Constantine N. Katsoris
Faculty Scholarship
No abstract provided.
