| Author | Title | Citation | Summary | Year |
| Nancy J. Knauer |
CRITICAL TAX POLICY: A PATHWAY TO REFORM? |
9 Northwestern Journal of Law & Social Policy 206 (2014) |
C1-2Table of Contents Introduction. 207 I. The Costs of False Neutrality. 214 A. All Part of a Larger Blueprint. 215 B. Hidden Choices and Embedded Values. 218 Taxpayer neutrality. 219 Equity and efficiency. 221 C. Critical Tax Theory and Scholarship. 223 II. Choosing a Critical Lens. 230 A. Identifying the Axes of Difference. 231 B. Explicit and... |
2014 |
| Mary Leto Pareja |
EARNED INCOME TAX CREDIT PORTABILITY: RESPECTING THE AUTONOMY OF AMERICAN FAMILIES |
117 West Virginia Law Review 1 (Fall 2014) |
i. Introduction. 2 ii. Historical Framework. 6 iii. Mechanics of the Current Rule. 11 A. The Dependent Exemption Amount. 11 1. General Rules for Claiming Dependents. 12 2. Qualifying Child. 13 3. Qualifying Relative. 14 4. Tie-Breaker Rules. 15 5. Exceptions for Noncustodial Parents. 17 B. Head of Household Filing Status. 19 C. Child Tax Credit and... |
2014 |
| Sung Woo “Matt” Hu |
FINE-TUNING THE TAX WHISTLEBLOWER STATUTE: WHY QUI-TAM IS NOT A SOLUTION |
99 Minnesota Law Review 783 (December, 2014) |
Bradley C. Birkenfeld, a Massachusetts native who studied banking at the American Graduate School of Business in Switzerland, began work in 2001 for UBS AG, a global bank headquartered in Switzerland. UBS sent Birkenfeld to various U.S. wealth havens to lure American investors into transferring their assets to UBS bank accounts. During the five... |
2014 |
| J. Clifton Fleming, Jr. , Robert J. Peroni , Stephen E. Shay |
FORMULARY APPORTIONMENT IN THE U.S. INTERNATIONAL INCOME TAX SYSTEM: PUTTING LIPSTICK ON A PIG? |
36 Michigan Journal of International Law 1 (Fall 2014) |
Introduction. 2 I. Creating and Inflating the Value of Low- and Zero-Taxed Foreign Income Under the Present U.S. System. 9 II. Explicit Territoriality. 16 III. The Real Worldwide Alternative. 18 A. Overview. 18 B. Ownership Issues. 21 C. Residency Issues. 21 D. Runaway Corporations. 25 E. Consolidation. 27 F. Complexity. 28 G. Significance of... |
2014 |
| Kirk Berger |
FOUL PLAY: TENNESSEE'S UNEQUAL APPLICATION OF ITS JOCK TAX AGAINST PROFESSIONAL ATHLETES |
13 Cardozo Public Law, Policy and Ethics Journal 333 (Fall, 2014) |
The Framers of the Constitution knew, and we should not forget today, that there is no more effective practical guaranty against arbitrary and unreasonable government than to require that the principles of law which officials would impose upon a minority must be imposed generally. Conversely, nothing opens the door to arbitrary action so... |
2014 |
| David Libonn |
FROM CAUTIONARY EXAMPLE TO "CITY ON A HILL": REVITALIZING SAINT LOUIS MAY REQUIRE AN INNOVATIVE REGIONAL TAXATION MODEL |
91 Washington University Law Review 1035 (2014) |
To grasp the depth of the challenges facing many American metropolitan areas (metros) today, it is necessary to consider these metros in the context of the laws and policies that have helped to form them. After all, although agglomerations of human population have existed in a more or less organic form for thousands of years, the modern American... |
2014 |
| Alexander B. Lutzky |
IN PURSUIT OF JUST COMPENSATION IN TEXAS: ASSESSING DAMAGES IN TAKINGS CASES USING THE PROPERTY'S TAX-APPRAISED VALUE |
46 Saint Mary's Law Journal 105 (2014) |
I. Introduction. 106 II. Eminent Domain Law and Texas. 107 A. Highest and Best Use Doctrine. 109 B. Property Tax Valuation in Texas in Brief. 111 III. Analysis. 114 A. The Current Trend: Curtail Use of Eminent Domain and Protect Landowners. 114 B. The Identical Aims of the Condemnation and Property Tax Valuation Process. 116 C. Benefiting from... |
2014 |
| Robin L. Einhorn |
LOOK AWAY DIXIELAND: THE SOUTH AND THE FEDERAL INCOME TAX |
108 Northwestern University Law Review 773 (Spring 2014) |
Although it can seem paradoxical today that the federal government redistributes from blue states where majorities are tolerant of federal taxation to red states where they are hostile, the rhetoric was more straightforward in the politics surrounding the adoption of the Sixteenth Amendment a century ago. In fact, Southerners and... |
2014 |
| Amy McIntire |
LOUISIANA'S "MOTION PICTURE INVESTOR TAX CREDIT": A UNIQUELY EFFECTIVE ECONOMIC POLICY |
13 Virginia Sports and Entertainment Law Journal 211 (Spring 2014) |
In 1992, Louisiana became the first state to enact a film production incentive program. Although the original version of the statute failed to lure film production companies into the state like the legislators had intended, subsequent amendments succeeded, and Louisiana's Motion Picture Investor Tax Credit set off a race amongst the states to... |
2014 |
| Denis M. McDevitt, LL.M., CPA (California), Michael D. McDevitt, J.D., CPA (California, Missouri), Drew M. Bouchard, J.D. (California) |
MR. PARK GOES TO D.C.: FEDERAL TAXATION OF NONRESIDENT ALIENS' WAGERING GAINS FROM SLOT MACHINES AND THE PER-SESSION RULE |
48 Creighton Law Review 65 (December, 2014) |
There is a scene from the movie, Moneyball, where Billy Beane (played by Brad Pitt) says, If we can win [the World Series] with this team, on this budget, we will have changed the game . . . that's what I want. The authors had a similar feeling about the Sang Park case. Short on legal precedent and up against an IRS practice that had gone on as... |
2014 |
| David G. Epstein , Casey Ariail , David M. Smith |
NOT JUST ANNA NICOLE SMITH: CLEAVAGE IN BANKRUPTCY |
31 Emory Bankruptcy Developments Journal 15 (2014) |
This is an essay about the unwarranted erosion of two basic bankruptcy principles: the cleavage effect of a debtor's filing of a bankruptcy petition and the equality of treatment of prepetition unsecured claims. These are two of the most fundamental bankruptcy concepts. First courts and then Congress have fashioned rules favoring the prepetition... |
2014 |
| Desiree C. Hensley |
OUT IN THE COLD: THE FAILURE OF TENANT ENFORCEMENT OF THE LOW-INCOME HOUSING TAX CREDIT |
82 University of Cincinnati Law Review 1079 (Summer, 2014) |
I. Introduction. 1080 II. Where the Southern Crossed the Dog Sunflower County, Mississippi. 1082 III. Affordable Housing for the Poor Is an Ever-Expanding Need. 1083 IV. The Low-Income Housing Tax Credit: America's Largest Corporate Tax Shelter Is Also America's Main Vehicle for Affordable Housing Production. 1086 V. Low-Income Housing Production,... |
2014 |
| Kasey Henricks |
PASSING THE BUCK: RACE AND THE ROLE OF STATE LOTTERIES IN AMERICA'S CHANGING TAX COMPOSITION |
6 Georgetown Journal of Law & Modern Critical Race Perspectives 183 (Fall, 2014) |
Taxation represents a contested terrain for racial antagonism. During the 1970s and 1980s, white backlash against racially stigmatized government initiatives served as a mobilizing force that inspired taxpayer revolts throughout the country. These revolts culminated into numerous legal reforms that fundamentally altered America's tax composition.... |
2014 |
| Eric M. Zolt |
POLITICS AND TAXATION: AN INTRODUCTION |
67 Tax Law Review 453 (Summer 2014) |
The United States was founded in part on the slogan no taxation without representation. Had the founding fathers witnessed what taxation with representation looks like, they might have chosen a different slogan. While there have been major advances in understanding the relationship between politics and taxation, there is still much we do not... |
2014 |
| Honorable Dorothy T. Eisenberg , Nicholas W. Quesenberry |
PONZI SCHEMES IN BANKRUPTCY |
30 Touro Law Review 499 (2014) |
Ponzi schemes are not new, and they have been present within the financial community for many years, even before the case of Charles Ponzi, which gave us the name Ponzi Scheme. However, the frequency and magnitude of these schemes that have been revealed in the last few years is staggering. Since the onset of the global economic meltdown in 2008,... |
2014 |
| Lawrence A. Jegen III , Peter Prescott , Shea N. Thompson |
RECENT DEVELOPMENTS IN INDIANA TAXATION SURVEY 2013 |
47 Indiana Law Review 1173 (2014) |
This Article highlights the major tax developments that occurred during the calendar year of 2013. Whenever the term GA is used in this Article, the term refers only to the 118th Indiana General Assembly. Whenever the term Tax Court is referred to, such term refers only to the Indiana Tax Court. Whenever the term Court of Appeals is referred... |
2014 |
| Joshua D. Blank |
RECONSIDERING CORPORATE TAX PRIVACY |
11 NYU Journal of Law & Business 31 (Special Issue 2014) |
For over a century, politicians, government officials and scholars in the United States have debated whether corporate tax returns, which are currently subject to broad tax privacy protections, should be publicly accessible. The ongoing global discussion of base erosion and profit shifting by multinational corporations has generated calls for... |
2014 |
| Amy Moore |
RIFE WITH LATENT POWER: EXPLORING THE REACH OF THE IRS TO DETERMINE TAX-EXEMPT STATUS ACCORDING TO PUBLIC POLICY RATIONALE IN AN ERA OF JUDICIAL DEFERENCE |
56 South Texas Law Review 117 (Fall 2014) |
I. Introduction. 117 II. Tax Exemption for Certain Organizations. 119 III. Racial-Discrimination Litigation Immediately Prior to Bob Jones University. 125 IV. Bob Jones University v. United States: Litigation and Aftermath. 128 V. Agency Power and Judicial Deference: Putting Bob Jones In Context. 139 VI. Bob Jones in the Bigger Picture: Expanding... |
2014 |
| Ankur Mandhania |
SECOND-ORDER CHOICE OF LAW IN BANKRUPTCY |
89 New York University Law Review 739 (May, 2014) |
This Note attempts to answer the question of which choice-of-law regime ought to apply to bankruptcy cases. Taking the facts of a recent Second Circuit case as my example, I argue that Congress should amend the Bankruptcy Code to include a blackletter second-order choice-of-law section for use in all bankruptcy cases. First, Part I examines the... |
2014 |
| Molly Ryan |
SOVEREIGN BANKRUPTCY: WHY NOW AND WHY NOT IN THE IMF |
82 Fordham Law Review 2473 (April, 2014) |
As the Eurozone sovereign debt crisis that began in 2009 continues to run its course, leaving massive economic dislocation in its wake, and as NML Capital, Ltd. v. Republic of Argentina makes its way to the U.S. Supreme Court, this Note discusses the timely and persistent problem of sovereign debt crises and the many impediments to their orderly... |
2014 |
| Lynn D. Lu |
STANDING IN THE SHADOW OF TAX EXCEPTIONALISM: EXPANDING ACCESS TO JUDICIAL REVIEW OF FEDERAL AGENCY RULES |
66 Administrative Law Review 73 (Winter, 2014) |
As the Supreme Court recently confirmed, regulation of behavior through the tax code is nothing new. Nat'l Fed'n of Indep. Bus. v. Sebelius, 132 S. Ct. 2566, 2596 (2012). From the individual mandate's shared responsibility payment to the income-tax deduction for charitable donations, tax provisions raise or lower the cost of particular conduct.... |
2014 |
| Andrea Louise Campbell |
TAX ATTITUDES IN THE OBAMA ERA |
67 Tax Law Review 647 (Summer 2014) |
There are several reasons to believe that Americans' attitudes toward federal taxes might be distinctive during the Obama era. Candidate Barack Obama made the most overt statements about growing economic inequality and the need for the affluent to pay more taxes than nearly any candidate in memory; hence high earners, who had been enjoying... |
2014 |
| Benjamin Moses Leff |
TAX PLANNING FOR MARIJUANA DEALERS |
99 Iowa Law Review 523 (January, 2014) |
In recent years, many states have legalized marijuana while the federal government has not. But marijuana industry insiders consider not federal criminal law but federal tax law to be the biggest impediment to the development of a legitimate marijuana industry. State-sanctioned marijuana sellers are required to pay federal income taxes... |
2014 |
| Tracy A. Kaye |
TAXATION AND DEVELOPMENT INCENTIVES IN THE UNITED STATES |
62 American Journal of Comparative Law 617 (2014) |
Policy analysts continue to debate whether it is appropriate to use the tax system to encourage investment behavior. This article examines whether amending U.S. international tax rules to allow multinational corporations to retain the benefit of tax incentives offered by developing countries to attract investment is advisable. It is clear however,... |
2014 |
| Lawrence Zelenak |
TEARING OUT THE INCOME TAX BY THE (GRASS)ROOTS |
15 Florida Tax Review 649 (2014) |
Rich People's Movements: Grassroots Campaigns to Untax the One Percent. By Isaac William Martin New York: Oxford University Press. 2013. I. Introduction. 649 II. A Century of Rich People's Anti-Tax Movements. 651 III. Explaining the Support of the Non-Rich. 656 IV. But What about the Flat Tax and the FairTax?. 661 V. The Rhetoric of Rich People's... |
2014 |
| John Baber |
THANK YOU SIR, MAY I HAVE ANOTHER: THE ISSUE OF THE UNSUSTAINABILITY OF LOW INCOME HOUSING TAX CREDITS AND PROPOSED SOLUTIONS |
4 University of Baltimore Journal of Land and Development 39 (Fall, 2014) |
The Federal Low-Income Housing Tax Credit (LIHTC) program is currently the nation's largest federal subsidy for the development and rehabilitation of affordable housing, having created or preserved over 2.5 million housing units and distributed over $7.5 billion in federal tax credits to developers of and investors in affordable housing from the... |
2014 |
| Yujia Jiang |
THE CURIOUS CASE OF INACTIVE BANKRUPTCY PRACTICE IN CHINA: A COMPARATIVE STUDY OF U.S. AND CHINESE BANKRUPTCY LAW |
34 Northwestern Journal of International Law and Business 559 (Summer 2014) |
The current Chinese bankruptcy law has been enacted and effective for seven years, with academic discussions and judicial decisions emerging at a rapid speed. However, reorganization practice in China is considerably less active than that in the United States. This Note provides an overview of the current state of Chinese bankruptcy law... |
2014 |
| Shawn E. Regan , Terry L. Anderson |
THE ENERGY WEALTH OF INDIAN NATIONS |
3 LSU Journal of Energy Law & Resources 195 (Fall, 2014) |
Economists have long sought to explain why some nations are rich while others are poor. Although the recipe for growth remains a matter of debate, most agree that secure property rights and a stable rule of law are necessary ingredients for economic growth. Property rights provide incentives to generate wealth, encourage resource stewardship, and... |
2014 |
| Sagit Leviner |
THE INTRICACIES OF TAX AND GLOBALIZATION |
5 Columbia Journal of Tax Law 207 (2014) |
Reviewing: Global Perspectives on Income Taxation Law by Reuven S. Avi-Yonah, Nicola Sartori, & Omri Marian (Oxford, 2011) The Intricacies of Tax & Globalization review explores the effect of globalization on taxation. It looks into the available data (particularly from the OECD and EU) to explore global trends in taxation over the past three... |
2014 |
| Andrew T. Hayashi |
THE LEGAL SALIENCE OF TAXATION |
81 University of Chicago Law Review 1443 (Fall 2014) |
Before an injury becomes a legal dispute, the injury must be named, a party must be blamed, and a right against that injury must be claimed. What motivates people to do these things and use legal institutions to seek redress? I provide a partial answer to this question, using a unique dataset to identify the effect that the salience of a tax--that... |
2014 |
| Anthony C. Infanti |
THE MOONSCAPE OF TAX EQUALITY: WINDSOR AND BEYOND |
108 Northwestern University Law Review 1115 (Spring 2014) |
This Essay takes a critical look at the tax fallout from the U.S. Supreme Court's decision in United States v. Windsor, which declared Section 3 of the federal Defense of Marriage Act (DOMA) unconstitutional. The Essay first describes the path that led to the decision in Windsor. Then, it turns to describing the ways in which the... |
2014 |
| Todd Panciera, Jr. |
THE NEW "SCHOOL HOUSE DOOR": HALTING WEALTH SEGREGATION & THE DEFUNDING OF AMERICAN PUBLIC SCHOOLS USING THE MARSHALL MODEL |
5 Alabama Civil Rights & Civil Liberties Law Review 289 (2014) |
Let my body dwell in poverty, and my hands be as the hands of the toiler; but let my soul be as a temple of remembrance where the treasures of knowledge enter and the inner sanctuary is hope. On February 28, 2013, a six-person committee--four Republicans and two Democrats--convened in the Alabama State House to iron out issues with an eight-page,... |
2014 |
| Elizabeth Chorvat |
THE TAX CALCULUS OF CORPORATE LOCATIONAL DECISIONS |
32 Berkeley Journal of International Law 292 (2014) |
Introduction. 293 I. Tax Competition and the International Community. 296 A. The Nature of Tax Competition. 296 B. The Case for Tax Harmonization. 298 II. The Empirical Puzzle of Tax Competition. 300 III. Why a Race to the Bottom Has Not and Will Not Occur. 305 A. Tiebout Selection. 305 B. Risk-Shifting Features of the Income Tax. 308 C. Why the... |
2014 |
| Susannah Camic Tahk |
THE TAX WAR ON POVERTY |
56 Arizona Law Review 791 (Fall, 2014) |
In recent years, the war on poverty has moved in large part into the tax code. Scholarship has started to note that the tax laws, which once exacerbated the problem of poverty, have become increasingly powerful tools that the federal government uses to fight against it. Yet questions remain about how this new tax war on poverty works, how it is... |
2014 |
| Samuel D. Brunson |
THE U.S. AS TAX HAVEN? AIDING DEVELOPING COUNTRIES BY REVOKING THE REVENUE RULE |
5 Columbia Journal of Tax Law 170 (2014) |
Over the years, many OECD countries, including the United States, have identified tax havens as a significant problem, and have acted to limit the ability of their taxpayers to use tax havens to reduce their taxes. The United States has implemented tax regimes, including subpart F and the passive foreign investment company rules, and disclosure... |
2014 |
| David A. Skeel, Jr. |
WHEN SHOULD BANKRUPTCY BE AN OPTION (FOR PEOPLE, PLACES, OR THINGS)? |
55 William and Mary Law Review 2217 (June, 2014) |
When many people think about bankruptcy, they have a simple left-to-right spectrum of possibilities in mind. The spectrum starts with personal bankruptcy, moves next to corporations and other businesses, and then to municipalities, states, and finally countries. We assume that bankruptcy makes the most sense for individuals; that it makes a great... |
2014 |
| Lindsay N. Kreppel |
WILL THE CATHOLIC CHURCH'S TAX EXEMPT STATUS BE THREATENED UNDER THE PUBLIC POLICY LIMITATION OF § 501(C)(3) IF SAME-SEX MARRIAGE BECOMES PUBLIC POLICY? |
16 Duquesne Business Law Journal 241 (Summer, 2014) |
Defense of Marriage Act - 26 U.S.C.A. § 501(C)(3) - Exemption for Religious Organizations-As a result of the Supreme Court of the United States' decision to strike down the Defense of Marriage Act's definition of marriage as between a man and a woman, there now exists a divide between one of the Catholic Church's established beliefs and an... |
2014 |
| Haniya H. Mir |
WINDSOR AND ITS DISCONTENTS: STATE INCOME TAX IMPLICATIONS FOR SAME-SEX COUPLES |
64 Duke Law Journal 53 (October, 2014) |
In United States v. Windsor, the Supreme Court struck down section three of the federal Defense of Marriage Act. Shortly thereafter, the Internal Revenue Service issued a ruling under which all married same-sex couples will be treated as married for federal tax purposes. The IRS Ruling raised a host of state taxation issues for lawfully married... |
2014 |
| Zachary L. Guyse |
ALABAMA'S ORIGINAL SIN: PROPERTY TAXES, RACISM, AND CONSTITUTIONAL REFORM IN ALABAMA |
65 Alabama Law Review 519 (2013) |
Introduction. 519 I. Playing Limbo: Alabama's Property Tax Structure. 521 II. The History of the 1901 Constitution & The Lid Bill. 524 A. The Alabama Constitutional Convention of 1901. 524 B. The Lid Bill. 527 III. The First Crusade: Knight v. Alabama. 529 A. Findings of Fact. 529 B. Conclusions of Law. 530 IV. The Second Crusade: Lynch v. Alabama.... |
2013 |
| Richard Lavoie |
AM I MY BROTHER'S KEEPER? A TAX LAW PERSPECTIVE ON THE CHALLENGE OF BALANCING GATEKEEPING OBLIGATIONS AND ZEALOUS ADVOCACY IN THE LEGAL PROFESSION |
44 Loyola University Chicago Law Journal 813 (Spring 2013) |
Recently the question of whether lawyers have a general ethical obligation to serve a gatekeeping function has been raised in a number of legal contexts. The reaction of the practicing bar has generally been unenthusiastic. While the assertion that a gatekeeping function should be applicable to all attorneys is a relatively modern stance, such an... |
2013 |
| Mark J. Roe , Frederick Tung |
BREAKING BANKRUPTCY PRIORITY: HOW RENT-SEEKING UPENDS THE CREDITORS' BARGAIN |
99 Virginia Law Review 1235 (October, 2013) |
Introduction. 1236 I. Basic Priority. 1243 A. The Bankruptcy Code's Basics. 1243 B. Some Code Refinements. 1245 II. Priority Jumping and Its Political Economy. 1246 A. An Integrated Process of Bankruptcy Rent-Seeking. 1246 B. Transactional Innovation and Litigation. 1250 1. The DIP Lender's Priority Jump. 1250 2. The Critical Vendor's Priority... |
2013 |
| Ruth Mason |
DELEGATING UP: STATE CONFORMITY WITH THE FEDERAL TAX BASE |
62 Duke Law Journal 1267 (April, 2013) |
Congress uses the income tax to achieve policy goals. States import federal tax policies into their own tax systems when they incorporate by reference the federal income tax base as the starting point for assessment of state income taxes. But federal tax policies reflect national, not state, political choices. This Article calls attention to the... |
2013 |
| Edward J. McCaffery |
DISTRACTED FROM DISTRACTION BY DISTRACTION: REIMAGINING ESTATE TAX REFORM |
40 Pepperdine Law Review 1235 (2013) |
I. Introduction II. Decades of Distraction III. Unintended Consequences: The Estate Tax and Dynastic Wealth IV. The Gorilla in the Room V. Conclusions, Advice, and the Curious Case for Hope |
2013 |
| Matthew A. Melone |
GIFT TAXES ON DONATIONS TO SOCIAL WELFARE ORGANIZATIONS: DE-POLITICIZING SOCIAL WELFARE ORGANIZATIONS OR POLITICIZING THE IRS? |
12 DePaul Business & Commercial Law Journal 51 (Fall 2013) |
I. Introduction. 51 II. Campaign Finance Reform Efforts. 54 A. Early Reform Efforts. 54 B. Modern Reform Efforts. 57 1. From Hard Money to Soft Money. 58 2. The Rise of Section 527 Groups and the Temporary Resurgence of Hard Money. 64 3. Citizens United, Super PACs, and Section 501(c)(4) Organizations. 70 III. Gift Tax. 83 A. In General. 84 B.... |
2013 |
| Nicholas A. Mirkay |
GLOBALISM, PUBLIC POLICY, AND TAX-EXEMPT STATUS: ARE U.S. CHARITIES ADRIFT AT SEA? |
91 North Carolina Law Review 851 (March, 2013) |
Here is my first principle of Foreign Policy--good government at home. --William E. Gladstone,U.K. Prime Minister This Article wrestles with whether charitable organizations' international activities can or should impact such organizations' domestic tax exemption. It addresses the issues raised by such international activities--if those... |
2013 |
| Sean Rosenthal |
III. THE OECD'S INTERNATIONAL TAX PROPOSAL: THE ACTION PLAN |
33 Review of Banking and Financial Law 20 (Fall, 2013) |
Multinational companies substantially reduce their corporate tax burdens by legally shifting assets to low tax jurisdictions and moving losses to places that receive high deductions. Responding to the unfairness and distortions caused by this tax avoidance and desiring to protect governmental revenue, the Organization for Economic Cooperation and... |
2013 |
| Margaret Ryznar |
INCENTIVIZING PARENTAL SUPPORT FOR COLLEGE TUITION THROUGH THE TAX CODE |
2013 Michigan State Law Review 827 (2013) |
Introduction. 827 I. Family Law Justifications. 833 A. Family As Economic Support. 833 B. Family Economic Support for Post-Secondary Education. 837 II. Current Tax Treatment. 841 A. The Current Tax Treatment of Parental Tuition Payments. 841 B. The Proposed Tax Treatment of Parental Tuition Payments. 846 Conclusion. 850 Many view a college... |
2013 |
| Bret Wells , Cym H. Lowell |
INCOME TAX TREATY POLICY IN THE 21ST CENTURY: RESIDENCE vs. SOURCE |
5 Columbia Journal of Tax Law 1 (2013) |
The United States has repeatedly attempted to stop tax base erosion for almost the entire post-World War I era, and yet the same problems exist today. The need for fundamental tax reform is front-page material in the major newspapers with the US transfer pricing rules and US multinationals portrayed as public enemy #1. The OECD this month issued a... |
2013 |
| Eric M. Zolt |
INEQUALITY IN AMERICA: CHALLENGES FOR TAX AND SPENDING POLICIES |
66 Tax Law Review 641 (Summer 2013) |
Democratic governments are all about collective action. Voters, through their representatives, decide the role government should play in providing not only basic goods and services (such as fire protection, police, and national defense) but also other types of government programs (such as schools, roads, and social insurance programs for the poor... |
2013 |
| Alan M. White |
MARKET PRICE, SOCIAL PRICE, AND THE RIGHT TO THE CITY: LAND TAXES AND RATES FOR CITY SERVICES IN BRAZIL AND THE UNITED STATES |
44 University of Miami Inter-American Law Review 313 (Spring, 2013) |
Brazil's 1988 Constitution and 2001 City Statute explicitly adopt the concept of a right to the city articulated by French philosopher Henri Lefebvre. As residents of Rio de Janeiro's informal self-constructed communities achieve success in their struggle for legalization and citizenship, they are confronted with the high market price of property... |
2013 |