TaxProf Blog (Free subscription) | yesterday
Following up on last week's post on a New York Times op-ed, Estate Tax Reform to Protect Family Farms and Business ($10m Exemption), Not Wealthy Heirs ($1-2m Exemption): the Sunday New York Times ran four letters to the editor in response, My Estate Tax, Your Family Business, which are discussed...
TaxProf Blog (Free subscription) | yesterday
There has been much commentary on the revenue that could be raised by legalizing and taxing marijuana: American Journal of Economics and Sociology, Potential Tax Revenue From a Regulated Marijuana Market: A Meaningful Revenue Source Business Week, Legalize Marijuana for Tax Revenue Christian Science Monitor, A Marijuana Tax as the...
TaxProf Blog (Free subscription) | 11/26/2009
Ethan Yale (Virginia) has published Investment Risk and the Tax Benefit of Deferred Compensation, 62 Tax L. Rev. 377 (2009). Here is the abstract: Deferred compensation is thought to generate significant tax savings compared to current compensation in certain circumstances. The standard model used to support this conclusion does not...
TaxProf Blog (Free subscription) | 11/24/2009
Commentary on H.R. 4130, The Share the Sacrifice Act: Don't Mess With Taxes, "Pay as You Fight" War Surtax Introduced The Hill, GOP Lawmaker Would "Consider" War Tax as Last Resort NPR, A War Tax on the Rich? Politico, War Surtax: "Pay as You Fight" San Francisco Chronicle, Obey Wants...
TaxProf Blog (Free subscription) | 11/24/2009
Xuan-Thao Nguyen (SMU) & Jeffrey A. Maine (Maine) have posted two of their tax papers on SSRN: Giving Intellectual Property, 39 U.C. Davis L. Rev. 1721 (2006) Taxing the New Intellectual Property Right, 56 Hastings L.J. 1 (2004)
TaxProf Blog (Free subscription) | 11/24/2009
The Williams Institute at the UCLA School of Law has released a report, Federal Estate Tax Disadvantages for Same-Sex Couples, by Michael D. Steinberger (Pomona College, Department of Economics): Throughout the course of their lives, same-sex couples experience many legal challenges not faced by their heterosexual peers. Federal estate tax...
TaxProf Blog (Free subscription) | 11/24/2009
The Heritage Foundation has published Estate Tax a Killer for Family-Owned Businesses and Their Workers, by Curtis S. Dubay: The death tax is a drag on America's family-owned businesses, destroys jobs, and lowers wages while raising little revenue. As such, Congress should repeal the estate tax once and for all...
TaxProf Blog (Free subscription) | yesterday
Blog EditorPaul L. CaronCharles Hartsock Professor of Law • • • • • • Book Series ....• Books ..........• • -- Tax Notes• ... -- Wall St. Journal• Subscribe to TaxProf Blog Via RSS Feed or Email Enter your email to subscribe: ResourcesFind Tax Profs• • • • Tax Prof Moves.. .. .. .. .. .. • Graduate Tax Programs• • • Tax RankingsUS News Tax Rankings• • • • • • • • • Tax TeachingCourse Materials • •...
TaxProf Blog (Free subscription) | yesterday
Susan C. Morse (Santa Clara) has posted Making Offshore Account Holders Disclose on SSRN. Here is the abstract: This Article considers the compliance issues raised by individual taxpayer investment in offshore bank and similar accounts. Offshore account holders have historically had a high rate of tax evasion and have contributed...
TaxProf Blog (Free subscription) | 11/27/2009
Blog EditorPaul L. CaronCharles Hartsock Professor of Law • • • • • • Book Series ....• Books ..........• • -- Tax Notes• ... -- Wall St. Journal• Subscribe to TaxProf Blog Via RSS Feed or Email Enter your email to subscribe: ResourcesFind Tax Profs• • • • Tax Prof Moves.. .. .. .. .. .. • Graduate Tax Programs• • • Tax RankingsUS News Tax Rankings• • • • • • • • • Tax TeachingCourse Materials • •...
TaxProf Blog (Free subscription) | 11/24/2009
Roger M. Groves (Florida Coastal) has published More Private Equity, Less Governmental Subsidy, and More Tax Efficiency in Urban Revitalization: Modeling Profitable Philanthropy and Investment Incentives, 8 Fla. St. U. Bus. L. Rev. 93 (2009). Here is the abstract: In hopes of revitalizing depressed urban areas, US tax policy has...
