Mitchell A. Kane , Edward B. Rock CORPORATE TAXATION AND INTERNATIONAL CHARTER COMPETITION 106 Michigan Law Review 1229 (May, 2008) Corporate charter competition has become an increasingly international phenomenon. The thesis of this Article is that this development in corporate law requires a greater focus on corporate tax law. We first demonstrate how a tax system's capacity to distort the international charter market depends both upon its approach to determining corporate... 2008
Timothy J. Coley DISPUTED DEDUCTIONS: DELFINO AND THE FOURTH CIRCUIT'S PRUDENT ADOPTION OF THE RESTRICTIVE APPROACH TO TAX EVASION SENTENCING 87 North Carolina Law Review 234 (December, 2008) Justice Hugo Black famously remarked that [t]he United States has a system of taxation by confession. That a people so numerous, scattered and individualistic annually assesses itself with a tax liability, often in highly burdensome amounts, is a reassuring sign of the stability and vitality of our system of self-government. Justice Black was... 2008
Lisa A. Keister, Joel F. Handler, Lingsin Hao, Mark R. Rank, Alan Reynolds, John Schmitt III. FIRST PANEL: RISING WEALTH INEQUALITY: WHY WE SHOULD CARE 15 Georgetown Journal on Poverty Law and Policy 437 (Summer, 2008) Lisa Keister: It is my pleasure to add my welcome to the welcomes you have heard already and also to introduce the first panel. The first panel's job is to start to define the problem that we are dealing with, to start to flesh out some of the details about what wealth inequality is, how much wealth inequality there is, how much there has been... 2008
Rafael Efrat IMMIGRANT ENTREPRENEURS IN BANKRUPTCY 82 American Bankruptcy Law Journal 693 (Fall, 2008) Entrepreneurship is a vital and promising venue for immigrants trying to integrate into the labor market. Immigrants make up a growing portion of the self-employed and are overrepresented in the small business sector in the United States. Nonetheless, immigrant entrepreneurs face disadvantages compared to their native-born counterparts. In addition... 2008
Karen C. Burke IS THE CORPORATE TAX SYSTEM "BROKEN"? 28 Virginia Tax Review 341 (Fall 2008) I. Introduction. 341 II. Decline of the Corporate Tax. 343 A. Long-Term Decline. 343 B. Role of Corporate Tax. 344 C. Economic Distortions. 345 III. 2003 Tax Cuts: The Fifteen Percent Solution. 347 A. Integration Proposal. 347 B. Fifteen Percent Solution. 349 C. Unstable Compromise. 350 IV. Outlook for the Future. 353 A. Rangel Proposal. 354 B.... 2008
Charles E. McLure Jr. LEGISLATIVE, JUDICIAL, SOFT LAW, AND COOPERATIVE APPROACHES TO HARMONIZING CORPORATE INCOME TAXES IN THE US AND THE EU 14 Columbia Journal of European Law 377 (Summer, 2008) The Member States of the European Community have systems of taxing corporate income that are more appropriate for nations than for members of an economic union. This paper describes the problems of the present system, which is based on separate accounting and arm's length pricing, the advantages of one based on consolidation and formula... 2008
Ruth Mason MADE IN AMERICA FOR EUROPEAN TAX: THE INTERNAL CONSISTENCY TEST 49 Boston College Law Review 1277 (November, 2008) The European Court of Justice (ECJ) has come under increasing criticism for overstepping its institutional authority in tax cases by invalidating national tax regimes that are not discriminatory. This Article offers an explanation for the ECJ's difficulties in tax cases. Overlapping taxation--the simultaneous exercise of tax... 2008
Rafael Efrat MINORITY ENTREPRENEURS IN BANKRUPTCY 15 Georgetown Journal on Poverty Law and Policy 95 (Spring, 2008) Minorities join the entrepreneurial sector as an avenue of opportunity to address certain disadvantages they face in the labor market. Despite the increasing number of minorities becoming entrepreneurs, minority-owned businesses are underrepresented in the entrepreneurial sector in the United States. Furthermore, they also tend to have a higher... 2008
John E. Coons PRIVATE WEALTH AND PUBLIC SCHOOLS 4 Stanford Journal of Civil Rights & Civil Liberties 245 (October, 2008) This our life exempt from public haunt. -- William Shakespeare, As You Like It Introduction. 246 I. Scraps of a Creed Remembered. 249 A. Judicial Function: Clarity and Restraint. 249 B. Equality. 250 C. Subsidiarity and Local Control. 252 D. Freedom, Liberty et al.. 253 E. The Family. 255 F. Educational Outcomes. 255 G. Social Class Sympathies.... 2008
Bruce M. Bird, CPA and Attorney, Harrison Mccraw, and Christine Haynes PROFESSIONALS WIN OUT OVER RECREATIONAL GAMBLERS FOR TAX PURPOSES 80 Practical Tax Strategies 155 (March, 2008) Gambling losses are deductible only to the extent of winnings, but just professional gamblers can claim the deductions for figuring AGI, rather than having to itemize them. The growth of gambling in recent years has been quite dramatic. In 2005, the latest year for which annual gaming statistics are reported, gaming industry revenue in the U.S.... 2008
Bekah Mandell RACE AND STATE-LEVEL EARNED INCOME TAX CREDITS: ANOTHER CASE OF WELFARE RACISM? 10 Rutgers Race & the Law Review 1 (Special Edition 2008) The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA), with its focus on conditioning welfare benefits on workforce participation, marked a complete overhaul of sixty years of federal social policy in the U.S. In the wake of the 1996 welfare reform and the national shift towards the recommodification of welfare ,... 2008
J. Clifton Fleming, Jr. , Robert J. Peroni REINVIGORATING TAX EXPENDITURE ANALYSIS AND ITS INTERNATIONAL DIMENSION 27 Virginia Tax Review 437 (Winter 2008) I. Introduction. 439 II. A Simple, but Necessary, Illustration. 446 III. Is TEA More Than Rhetoric?. 450 A. Ability-to-Pay and SHS. 450 B. Neutrality. 460 IV. Other Criticisms of TEA. 461 A. Do Implicit Taxes Nullify Concerns Regarding Tax Expenditures?. 461 1. Distortion. 462 2. Capture. 463 B. Is TEA Relevant to the Formation of Government... 2008
Dr. Rafael Efrat SENIOR ENTREPRENEURS IN BANKRUPTCY 42 Creighton Law Review 83 (December, 2008) During the last century, the number and the proportion of seniors in the United States have increased considerably. The U.S. population which would be considered senior is expected to continue to grow at a brisk rate throughout this century. The rapid growth of the senior population is a product of a number of factors including a declining death... 2008
Brian Calandra SOUND AND FURY, ACCOMPLISHING NOTHING?: WHY HAVEN'T EMPIRICAL DATA, COMMENTATOR ADVOCACY AND SYMPATHETIC MEDIA COVERAGE HELPED WOMEN IN BANKRUPTCY? 30 Women's Rights Law Reporter 184 (Fall 2008) Much like Bill Clinton hailed the end of welfare as we know it, George Bush proudly announced the end of profligate debtors and bankruptcy abuse by signing the long-gestating Bankruptcy Abuse Prevention and Consumer Protection Act (2005 Act). The overwhelming horror, derision, and ridicule that greeted the bill could not have been any more... 2008
Anthony C. Infanti TAX AS URBAN LEGEND 24 Harvard BlackLetter Law Journal 229 (Spring 2008) What do race, gender, sexual orientation, and other non-economic characteristics of individuals have to do with tax policy? Shouldn't tax policy debates focus on neutral, objective, and quantifiable economic factors rather than on group status? What utility can there really be in bringing the perspective of subordinated groups to tax policy... 2008
Bridget J. Crawford TAX AVATARS 2008 Utah Law Review 793 (2008) I. Introduction. 793 II. Creating a Legal Avatar: The Power of Attorney. 794 A. Creation. 794 B. Scope. 795 C. Limitations. 796 III. Taxing Legal Avatars. 797 A. Estate and Gift Tax Generally. 797 B. Why a Power of Attorney Does Not Give Rise to Wealth Transfer Taxation. 804 C. The Impact of Fiduciary Duty in Other Transfer Tax Contexts. 806 IV.... 2008
Brian Galle TAX FAIRNESS 65 Washington and Lee Law Review 1323 (Fall, 2008) This Article argues that, contrary to the consensus of economists and many legal scholars, the norm of horizontal equity in taxation has independent meaning as a default rule in favor of existing arrangements. Although it has long been said, and widely thought, that tax should be fair in its dealings with individuals who are situated similarly to... 2008
Linda M. Beale TAX SHELTERS AND THE TAX MINIMIZATION NORM: HOW DOES THE PATENTING OF TAX ADVICE TRANSFORM THE (GLOBAL) PLAYING FIELD 9 Journal of Law in Society 29 (Summer, 2008) The U.S. tax administration began a new era of enforcement by focusing on cloned tax shelters that were marketed by ambitious accounting and tax law firms to small groups of customers. That focus led to heightened transparency requirements--new disclosure rules, higher standards for tax reporting, and stiffer penalties. Even the courts, which had... 2008
Anthony C. Infanti TAXEQUITY 55 Buffalo Law Review 1191 (January, 2008) Uniformity breeds conformity, and conformity's other face is intolerance. Zygmunt Bauman The starting-point of critical elaboration is the consciousness of what one really is, and is knowing thyself as a product of the historical process to date which has deposited in you an infinity of traces, without leaving an inventory. It is necessary... 2008
Yoram Keinan THE CASE FOR RESIDENCY-BASED TAXATION OF FINANCIAL TRANSACTIONS IN DEVELOPING COUNTRIES 9 Florida Tax Review 1 (2008) The globalization process does not permit a country that wishes to be involved in this process to take an independent stand in choosing its tax system, especially with respect to financial transactions. Choosing tax rules that are unacceptable in the world's leading countries could adversely affect an economy's competitiveness in the world's... 2008
Tracy A. Kaye THE GENTLE ART OF CORPORATE SEDUCTION: TAX INCENTIVES IN THE UNITED STATES AND THE EUROPEAN UNION 57 University of Kansas Law Review 93 (October, 2008) Wal-Mart Received $200 Million in Subsidies Since 2004, Report Says. This headline illustrates a compelling problem in the U.S. federal system--tax competition among the states. A 2004 study detailed how Wal-Mart received over $1 billion in economic development subsidies from approximately 240 state and local governments for its retail stores as... 2008
Steven A. Dean THE INCOMPLETE GLOBAL MARKET FOR TAX INFORMATION 49 Boston College Law Review 605 (May, 2008) The United States finds itself facing a growing disparity between the tax information it collects domestically and the tax information it is able to acquire from abroad. At the same time, globalization and technology have made it easier for taxpayers to ignore national borders and have therefore made the ability to acquire useful... 2008
Charles Lewis Nier III THE SHADOW OF CREDIT: THE HISTORICAL ORIGINS OF RACIAL PREDATORY LENDING AND ITS IMPACT UPON AFRICAN AMERICAN WEALTH ACCUMULATION 11 University of Pennsylvania Journal of Law and Social Change 131 (2007-2008) Responding to a controversy regarding incendiary remarks that surfaced in the media from his former pastor, Reverend Jeremiah A. Wright Jr., United States Senator and Democratic presidential candidate Barack Obama came to the City of Philadelphia to deliver a major address on the issue of race in the United States. In a remarkable and... 2008
Rafael Efrat THE TAX BURDEN AND THE PROPENSITY OF SMALL-BUSINESS ENTREPRENEURS TO FILE FOR BANKRUPTCY 4 Hastings Business Law Journal 175 (Spring 2008) Small-business owners in the United States make a significant contribution to its economy. Small-business owners make up 6 percent of the adults population and approximately 11 percent of working Americans. These small-business owners compose the vast majority of firms in the United States. Indeed, small-business owners, rather than large... 2008
Michael Halper THE TAX RAMIFICATIONS OF CATCHING HOME RUN BASEBALLS 59 Case Western Reserve Law Review 191 (Fall, 2008) The summer of 1998 marked the rebirth of America's pastime, Major League Baseball, following several years of stunted growth caused by 1994's player strike. The resurgence is attributed in large part to the general public's fascination with the summer-long chase of Roger Maris's single-season record of sixty-one home runs. The St. Louis Cardinals'... 2008
Theodore P. Seto THE UNINTENDED TAX ADVANTAGES OF GAY MARRIAGE 65 Washington and Lee Law Review 1529 (Fall, 2008) The Internal Revenue Code (the Code) contains numerous special rules applicable to the income taxation of persons related by marriage, birth, adoption, or ownership. This Article suggests a new approach to their analysis. Many basic tax rules assume that taxpayers are self-interested and unaffiliated. Where this assumption is incorrect, the Code... 2008
Daria Roithmayr THEM THAT HAS, GETS 27 Mississippi College Law Review 373 (2007-2008) In 2004, sociologists Robert Sampson and Jeffrey Morenoff published a remarkable study on the persistence of poverty in Chicago neighborhoods from 1970 to 1990. The authors made several important findings. First, those neighborhoods that were poor in 1970 were almost all poor twenty years later in 1990. Even as poverty rates dramatically increased... 2008
Stephen P. Berzon, Ana AvendaƱo, Jonathan B. Forman, Kent Greenfield, Patricia A. McCoy, Ann M. O'Leary, Michael Selmi, Marion Crain V. THIRD PANEL: HOW LAW CONSTRUCTS WEALTH PATTERNS 15 Georgetown Journal on Poverty Law and Policy 509 (Summer, 2008) Stephen Berzon: Good morning. It struck me yesterday listening to Bob Kuttner's opening talk and then listening to the previous panel how, to some degree, history has a way of repeating itself. Back when I was first starting to practice law in the late 1960s and working in legal services, I can recall participating in many programs that addressed... 2008
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