Child Categories
Tax Policy
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Can the Taxpayer Bill of Rights Assist Your Clients?
October 19, 2022
T. Keith Fogg, Can the Taxpayer Bill of Rights Assist Your Clients?, 91 Temp. L. Rev. 705 (2019).
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Seeking Relief When a Payroll Provider Victimizes Your Client
October 19, 2022
Keith Fogg, Seeking Relief When a Payroll Provider Victimizes Your Client, Practical Tax Law., Winter 2018, at 57.
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Financial Disability for All
October 19, 2022
T. Keith Fogg & Rachel E. Zuraw, Financial Disability for All, 62 Cath. U. L. Rev. 965 (2013).
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How Can Tax Collection be Structured to Observe and Preserve Taxpayer Rights: A Discussion of Practices and Possibilities
October 19, 2022
T. Keith Fogg & Sime Jozipovic, How Can Tax Collection be Structured to Observe and Preserve Taxpayer Rights: A Discussion of Practices and Possibilities, 69…
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Evaluating the Costs and Benefits of Taxing Internet Commerce
October 19, 2022
Austan Goolsbee & Jonathan Zittrain, Evaluating the Costs and Benefits of Taxing Internet Commerce (May 20, 1999).
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Evaluating the Costs and Benefits of Taxing Internet Commerce
October 19, 2022
Austan Goolsbee & Jonathan Zittrain, Evaluating the Costs and Benefits of Taxing Internet Commerce, 52 Nat’l Tax J. 413 (1999).
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Reforming the Taxation and Regulation of Mutual Funds: A Comparative Legal And Economic Analysis
October 19, 2022
John C. Coates, Reforming the Taxation and Regulation of Mutual Funds: A Comparative Legal And Economic Analysis, 1 J. Legal Analysis 591 (2009).
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General Description: Japan
October 19, 2022
Minoru Nakazato & J. Mark Ramseyer, General Description: Japan, in Comparative Income Taxation: A Structural Analysis 71 (Hugh J. Ault, Brian J. Arnold et al.,…
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Japanese Taxation: The Shoup Mission in Retrospect: An Interview
October 19, 2022
J, Mark Ramseyer, Japanese Taxation: The Shoup Mission in Retrospect: An Interview, 16 Japan Found. Newsl., Mar. 1989, at 1.
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J. Mark Ramseyer & Minoru Nakazato, Tax Transitions and the Protection Racket: A Reply to Professors Graetz and Kaplow, 75 Va. L. Rev. 1155 (1989).
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Can the Treasury Exempt Its Own Companies from Tax? The $45 Billion GM NOL Carryforward
October 19, 2022
J. Mark Ramseyer & Eric Bennett Rasmussen, Can the Treasury Exempt its Own Companies from Tax? The $45 Billion GM NOL Carryforward, 1 Cato Papers…
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Japanese Law: An Economic Approach
October 19, 2022
J. Mark Ramseyer & Minoru Nakazato, Japanese Law: An Economic Approach (Univ. of Chi. Press 1999).
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Minoru Nakazato & J. Mark Ramseyer, Tax Law, Hiroshi Kaneko, and the Transformation of Japanese Jurisprudence, 58 Am. J. Comp. L. 721 (2010).
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Enterprise Law Conference of 2014: Edited Transcript
October 19, 2022
Bruce E. Aronson, Kenneth Ayotte, Takaaki Eguchi, David Gamage, Mark P. Gergen, Gen Goto, Benjamin E. Hermalin, Yohsuke Higashi, Akio Hoshi, Hidefusa Iida, Hideshi Itoh,…
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The Tax Incentives That Destroyed the Government: An Economic Analysis of Japanese Fiscal Policy, 645-1192
October 19, 2022
Minoru Nakazato & J. Mark Ramseyer, The Tax Incentives That Destroyed the Government: An Economic Analysis of Japanese Fiscal Policy, 645-1192, 51 Shakai Kagaku Kenkyū,…
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Financial Crisis Responsibility Fee: Issues for Policymakers
October 19, 2022
Hal S. Scott, Financial Crisis Responsibility Fee: Issues for Policymakers (Ctr. for Capital Mkts. Competitiveness, U.S. Chamber of Commerce, Fall 2010).
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A Reply to American Multinationals and American Interests
October 19, 2022
Hal S. Scott, A Reply to American Multinationals and American Interests, 20 Harv. Int’l L.J. 427 (1979)(reviewing C. Fred Bergsten, Thomas Horst & Theodore H.
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Could We Invest the Surplus?
October 19, 2022
Howell E. Jackson, Could We Invest the Surplus?, 90 Tax Notes 1245 (2001).
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Intermediate Filing in Household Taxation
October 19, 2022
Henry E. Smith, Intermediate Filing in Household Taxation, 72 S. Cal. L. Rev. 145 (1998).
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Ambiguous Quality Changes from Taxes and Legal Rules
October 19, 2022
Henry E. Smith, Ambiguous Quality Changes from Taxes and Legal Rules, 67 U. Chi. L. Rev. 647 (2000).
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Opinion: How to Fix Our Rigged Tax System
October 19, 2022
Elizabeth Warren, Opinion, How to Fix Our Rigged Tax System, Wash. Post, Aug. 12, 2021.
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The Tax Exemption Under I.R.C. § 501(C)(4)
October 19, 2022
Daniel Halperin, The Tax Exemption Under I.R.C. § 501(C)(4), 21 N.Y.U. J. Legis. & Pub. Pol’y 519 (2018).
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Daniel I. Halperin, The Unrelated Business Income Tax and Payments from Controlled Entities, Tax Notes, Dec. 12, 2005, at 1443.
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A Better Way to Encourage Gifts of Conservation Easements
October 19, 2022
Daniel I. Halperin, A Better Way to Encourage Gifts of Conservation Easements, Tax Notes, July 16, 2012, at 307.
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Daniel Halperin, Employer-Based Retirement Income — the Ideal, the Possible, and the Reality, 11 Elder L.J. 37 (2003).
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Income Taxation of Mutual Nonprofits
October 19, 2022
Daniel Halperin, Income Taxation of Mutual Nonprofits, 59 Tax L. Rev. 133 (2006).
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A Capital Gains Preference Is Not EVEN a Second-Best Solution
October 19, 2022
Daniel Halperin, Commentary, A Capital Gains Preference Is Not EVEN a Second-Best Solution, 48 Tax L. Rev. 381 (1993).
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Ensuring Retirement Income for All Workers
October 19, 2022
Daniel I. Halperin & Alicia H. Munnell, Ensuring Retirement Income for All Workers, in The Evolving Pension System: Trends, Effects, and Proposals for Reform 155…
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A Charitable Contribution of Appreciated Property and the Realization of Built-in Gains
October 19, 2022
Daniel Halperin, A Charitable Contribution of Appreciated Property and the Realization of Built-in Gains, 56 Tax L. Rev. 1 (2002).
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Daniel Halperin, Incentives for Conservation Easements: The Charitable Deduction or a Better Way, 74 Law & Contemp. Probs. 29 (2011).
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Special Tax Treatment for Employer-Based Retirement Programs: Is It “Still” Viable as a Means of Increasing Retirement Income? Should It Continue?
October 19, 2022
Daniel I. Halperin, Special Tax Treatment for Employer-Based Retirement Programs: Is It “Still” Viable as a Means of Increasing Retirement Income? Should It Continue? 49…
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Corporate Rate Reduction and Fairness to Passthrough Entities
October 19, 2022
Daniel I. Halperin, Corporate Rate Reduction and Fairness to Passthrough Entities, 147 Tax Notes 1299 (2015).
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Fifty Years of Pension Law
October 19, 2022
Daniel I. Halperin, Fifty Years of Pension Law, 6 Drexel L. Rev. 503 (2014).
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Retirement Income Security After the Fall
October 19, 2022
Daniel Halperin, Retirement Income Security After the Fall, in New York University Review of Employee Benefits and Executive Compensation 11-1 (Alvin D. Lurie ed., 2009).
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Interest in Disguise: Taxing the “Time Value of Money”
October 19, 2022
Daniel I. Halperin, Interest in Disguise: Taxing the “Time Value of Money”, 95 Yale L.J. 506 (1986).
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Is Income Tax Exemption for Charities a Subsidy?
October 19, 2022
Daniel Halperin, Is Income Tax Exemption for Charities a Subsidy?, 64 Tax L. Rev. 283 (2011).
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Deferred Compensation Revisited
October 19, 2022
Daniel Halperin & Ethan Yale, Deferred Compensation Revisited, 114 Tax Notes 939 (2007).
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Exit
October 19, 2022
Charles Fried, Exit, New Republic, Oct. 31, 1983, at 10.
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The Borders of Freedom — Exit
October 19, 2022
Charles Fried, The Borders of Freedom — Exit, New Republic, Jan. 1, 1983, at 10.
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Evaluating the Oxford Proposal for a Corporate Cash Flow Tax
October 19, 2022
Alvin C. Warren Jr., Evaluating the Oxford Proposal for a Corporate Cash Flow Tax, 173 Tax Notes Fed. 1223 (2021).
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Alvin C. Warren, The Deductibility by Individuals of Capital Losses Under the Federal Income Tax, 40 U. Chi. L. Rev. 291 (1973).
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The Corporate Interest Deduction: A Policy Evaluation
October 19, 2022
Alvin C. Warren, The Corporate Interest Deduction: A Policy Evaluation, 83 Yale L.J. 1585 (1974).
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Alvin C. Warren, Comment: Fairness and a Consumption-Type or Cash Flow Personal Income Tax, 88 Harv. L. Rev. 931 (1975).
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Corporate Integration Proposals and ACRS
October 19, 2022
Alvin C. Warren, Corporate Integration Proposals and ACRS, 21 San Diego L. Rev. 325 (1985).
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The American Tax Agenda for the 1990’s
October 19, 2022
Alvin C. Warren, The American Tax Agenda for the 1990’s, 10 Bar-Ilan L. Stud. 197 (1992).
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Alternatives for International Corporate Tax Reform
October 19, 2022
Alvin C. Warren, Alternatives for International Corporate Tax Reform, 49 Tax L. Rev. 599 (1994).
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Integration of Corporate and Individual Income Taxes: An Introduction of the Issues
October 19, 2022
Alvin C. Warren & Michael Graetz, Integration of Corporate and Individual Income Taxes: An Introduction of the Issues, 84 Tax Notes 1769 (1999).
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Three Versions of Tax Reform
October 19, 2022
Alvin C. Warren, Three Versions of Tax Reform, 39 Wm. & Mary L. Rev. 157 (1997).
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Comments: Capital Gains and Losses
October 19, 2022
Alvin C. Warren, Comments: Capital Gains and Losses, in Comprehensive Income Taxation: A Report of a Conference Sponsored by the Fund for Public Policy Research…
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Alternatives for Corporate Tax Reform
October 19, 2022
Alvin C. Warren, Alternatives for Corporate Tax Reform, in Enterprise Economics and Tax Reform: Promoting U.S. Growth in the Global Economy 29 (Robert Shapiro ed.,…