Child Categories
Taxation - Personal Income
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Transparency in Private Collection of Federal Taxes
January 25, 2024
T. Keith Fogg, Transparency in Private Collection of Federal Taxes, 10 Fla. Tax Rev. 763 (2010).
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General Description: Japan
January 25, 2024
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 Law: An Economic Approach
January 25, 2024
J. Mark Ramseyer & Minoru Nakazato, Japanese Law: An Economic Approach (Univ. of Chi. Press 1999).
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Minoru Nakazato, J. Mark Ramseyer & Eric Rasmusen, Public and Private Firm Compensation Compared: Evidence from Japanese Tax Returns, 25 Korean Econ. Rev. 5 (2009).
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Executive Compensation in Japan: Estimating Levels and Determinants from Tax Records
January 25, 2024
Minoru Nakazato, J. Mark Ramseyer & Eric B. Rasmusen, Executive Compensation in Japan: Estimating Levels and Determinants from Tax Records, 20 J. Econ. & Mgmt…
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Enterprise Law Conference of 2014: Edited Transcript
January 25, 2024
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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Ron Wyden’s Plan to Gut Capital Markets
January 25, 2024
Hal Scott & John Gulliver, Ron Wyden’s Plan to Gut Capital Markets, Wall St. J., Nov. 8, 2021 at A17.
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Intermediate Filing in Household Taxation
January 25, 2024
Henry E. Smith, Intermediate Filing in Household Taxation, 72 S. Cal. L. Rev. 145 (1998).
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Saving the Income Tax: An Agenda for Research
January 25, 2024
Daniel Halperin, Saving the Income Tax: An Agenda for Research, 24 Ohio N.U. L. Rev. 493 (1998).
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Daniel Halperin, Valuing Personal Consumption: Cost Versus Value and the Impact of Insurance, 1 Fla. Tax Rev. 1 (1992).
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2009 Erwin N. Griswold Lecture before the American College of Tax Counsel: Rethinking the Advantage of Tax Deferral
January 25, 2024
Daniel Halperin, 2009 Erwin N. Griswold Lecture before the American College of Tax Counsel: Rethinking the Advantage of Tax Deferral, 62 Tax Law. 535 (2009).
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Ensuring Retirement Income for All Workers
January 25, 2024
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
January 25, 2024
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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Corporate Rate Reduction and Fairness to Passthrough Entities
January 25, 2024
Daniel I. Halperin, Corporate Rate Reduction and Fairness to Passthrough Entities, 147 Tax Notes 1299 (2015).
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Business Deduction for Personal Living Expenses: A Uniform Approach to an Unsolved Problem
January 25, 2024
Daniel I. Halperin, Business Deduction for Personal Living Expenses: A Uniform Approach to an Unsolved Problem, 122 U. Pa. L. Rev. 859 (1974).
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Interest in Disguise: Taxing the “Time Value of Money”
January 25, 2024
Daniel I. Halperin, Interest in Disguise: Taxing the “Time Value of Money”, 95 Yale L.J. 506 (1986).
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The Relationship Between the Corporate and Individual Federal Income Taxes After the Economic Recovery Tax Act of 1981
January 25, 2024
Alvin C. Warren, The Relationship Between the Corporate and Individual Federal Income Taxes After the Economic Recovery Tax Act of 1981, 74 Proc. Ann. Conf.
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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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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
January 25, 2024
Alvin C. Warren, Corporate Integration Proposals and ACRS, 21 San Diego L. Rev. 325 (1985).
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Accelerated Capital Recovery, Debt, and Tax Arbitrage
January 25, 2024
Alvin C. Warren, Accelerated Capital Recovery, Debt, and Tax Arbitrage, 38 Tax Law. 549 (1985).