TaxProf Blog (Free subscription) | 1 hour ago
James R. Hines, Jr. (Michigan) has published Reconsidering the Taxation of Foreign Income, 62 Tax L. Rev. 269 (2009). Here is the abstract: This paper evaluates the efficiency and distributional consequences of taxing foreign income, noting that home country taxation, as practiced by countries such as the United States, distorts...
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...
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...
TaxProf Blog (Free subscription) | 11/27/2009
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
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
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
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) | 11/30/2009
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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...
