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TaxProf Blog (Free subscription) | 11/30/2009
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...
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TaxProf Blog (Free subscription) | 11/30/2009
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...
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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...
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TaxProf Blog (Free subscription) | 11/30/2009
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 • •...
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TaxProf Blog (Free subscription) | 11/30/2009
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...
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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 • •...