TaxProf Blog (Free subscription) | 11/06/2009
Terry M. Dinan (Congressional Budget Office) has published Reducing Greenhouse Gas Emissions with a Tax or a Cap: Implications for Efficiency and Cost Effectiveness, 62 Nat'l Tax J. 535 (2009). Here is the abstract: This paper compares a tax on greenhouse gas emissions with a cap-and-trade program for reducing those...
TaxProf Blog (Free subscription) | 11/05/2009
Gilbert E. Metcalf (Tufts University, Department of Economics) has published Tax Policies for Low-Carbon Technologies, 62 Nat'l Tax J. 519 (2009). Here is the abstract: This paper discusses the difficulties of achieving climate change policy goals with low-carbon subsidies as opposed to using taxes to raise the price of carbon-intensive...
TaxProf Blog (Free subscription) | 11/05/2009
Keith J. Jones (General Counsel, National Association of Clean Water Agencies, Washington, D.C.) has published Being Green Doesn't Need to be Taxing: How New York State Law is a Vanguard for Using Green Infrastructure, 29 Pace L. Rev. 499 (2009). Here is the Introduction: On June 23, 2008, New York...
TaxProf Blog (Free subscription) | 11/02/2009
The Tax Foundation computes the income tax rates necessary to close the deficit:
TaxProf Blog (Free subscription) | 11/02/2009
Lawrence A. Zelenak (Duke) has posted Complex Tax Legislation in the Turbotax Era, 1 Colum. J. Tax L. ___ (2010), on SSRN. Here is the abstract: When tax returns were prepared with pencil and paper-in an era now gone forever-Congress did not impose income tax provisions of great computational complexity...
TaxProf Blog (Free subscription) | 11/07/2009
President Obama yesterday signed into law H.R. 3548, the Worker, Homeownership, and Business Act of 2009, with seven major tax provision: Extension and Modification of First-Time Homebuyer Credit (§ 36) Five-Year Carryback of NOLs (§ 172) Exclusion from Income of Qualified Military Base Realignment and Closure (§ 132) Delay in...
TaxProf Blog (Free subscription) | 11/06/2009
Blog EditorPaul L. CaronCharles Hartsock Professor of Law• • • • • • Book Series ....• Books ..........• • -- Tax Notes• ... -- Wall St. Journal• Subscribe to TaxProf Blog Via RSS Feed or EmailEnter your email to subscribe:ResourcesFind Tax Profs• • • • Tax Prof Moves.. .. .. .. .. .. • Graduate Tax Programs• • • Tax RankingsUS News Tax Rankings• • • • • • • • • Tax TeachingCourse Materials • • Audio...
TaxProf Blog (Free subscription) | 11/05/2009
Amitabh Chandra (Harvard University, Kennedy School of Government) presents Outcomes Assessment and Health Care Reform (with Elliott Fisher (Dartmouth Medical School) & Jonathan Skinner (Dartmouth College, Department of Economics)) at Columbia today as part of its Tax Policy Colloquium Series. Here is the abstract: A fundamental restructuring of U.S. health...
TaxProf Blog (Free subscription) | 11/04/2009
Dallas Burtraw, Richard Sweeney & Margaret Walls (all of Resources for the Future, Washington, D.C.) have published The Incidence of U.S. Climate Policy: Alternative Uses of Revenues from a Cap-and-Trade Auction, 62 Nat'l TaxJ. 497 (2009). Here is the abstract: This paper evaluates the costs to households of a carbon...
TaxProf Blog (Free subscription) | 11/03/2009
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) | 11/01/2009
William E. Even (Miami University, Richard T. Farmer School of Business Administration) & David A. Macpherson (Trinity University, Department of Economics) have published Managing Risk Caused by Pension Investments in Company Stock, 62 Nat'l Tax J. 439 (2009). Here is the abstract: This paper uses simulation methods to determine the...
