TaxProf Blog (Free subscription) | yesterday
ABC News, Tough Market for Law School Grads: Law Students Across the Country Try to Adapt in a Struggling Economy, by Emily Watkins: For the first time in decades, the promise of a profitable law career for top students is uncertain, as law schools report significantly reduced hiring rates. ......
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
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
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 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) | 11/23/2009
The Nelson A. Rockefeller Institute of Government today released a report showing that state tax revenues dropped in the third quarter in each of the 44 states that submitted data. The average decline was 10.7%: The biggest declines were in corporate income tax revenues (-19.4%) and personal income tax revenues...
TaxProf Blog (Free subscription) | 11/23/2009
The Institute for Law Teaching and Learning has published the Fall 2009 issue of The Law Teracher. Stewart Harris (Appalachian) offers advice for those soon to hand out student evaluation forms in Sometimes, We Really Do Suck: While I don’t try to influence my written student evaluations — other than...
TaxProf Blog (Free subscription) | 11/23/2009
Adam Rosenzweig (Washington University) presents Why Are There Tax Havens? at SMU today as part of its Tax Policy Colloquium Series: This paper directly confronts the question: “Why Are There Tax Havens'” – contending that the focus on neutrality in the international tax laws of countries, such as the United...
TaxProf Blog (Free subscription) | 11/22/2009
The Tax Court announced on Friday that it has adopted new Rule 26 to permit electronic filing in all cases, beginning January 1, 2010.
TaxProf Blog (Free subscription) | 11/22/2009
The House Ways & Means Committee on Friday released a 7-page summary of the Tax Extenders Act of 2009: The Tax Extenders Act of 2009 would provide individuals and businesses with approximately $30 billion in tax relief in 2009 by extending for one year (through 2010) more than forty provisions...
TaxProf Blog (Free subscription) | 11/21/2009
Following up last week's post, which quoted the observation in a Washington Post article on Pulitzer Prize winning author Edward Paul Jones that "[h]e labored for years as a proofreader or columnist for an obscure journal called Tax Notes": Christopher Bergin, President and Publisher of Tax Analysts, responds today in...
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...
TaxProf Blog (Free subscription) | 11/23/2009
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) | 11/21/2009
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 • •...
