Law Review Article on Taxes
Illinois Tool Works Inc. v. Commissioner. Tax Court Holds in Favor of Taxpayer on Loan Between Foreign Subsidiaries. Vol. 132 No. 8 ...
Tax Law Review | NYU School of Law
NYU's Tax Law Review is the premier scholarly journal for tax policy. · Since its establishment in 1945, the Tax Law Review (TLR) has been at the forefront of ...
The Social Meaning of the Tax Cuts and Jobs Act. Linda Sugin. The 2017 Tax Act reflects values that were not openly debated in the legislative process. This ...
The Business, Entrepreneurship & Tax Law Review | Law Journals
Business, Entrepreneurship & Tax Law Review BETR Mizzou Mizzou Law University of Missouri School of Law annual symposium Business Entrepreneur ...
Taxation Archives - NYU Law Review
Taxation · Why Is University Housing Tax-Exempt? · Math Symbols in the Tax Code · Capital Taxation in the Middle of History · Taxing “Borrow” in “Buy/Borrow/Die”.
The Knowledge Tax - The University of Chicago Law Review
This Article proposes a novel explanation: distortionary taxation. Economic theory suggests that when investments that are substitutes for one another are taxed ...
Taxation and the Constitution, Reconsidered - Fordham Law
This Article argues that such fears are misplaced. There is in fact a long history of federal taxes similar to wealth taxes, and a well-developed constitutional ...
Current Issue Volume 72, Issue 1 "Tax Benefit Complexity and Take-Up: Lessons from the Earned Income Tax Credit" by Jacob Goldin, Stanford Law School ...
The National Law Review has articles from experts, detailing legal analysis of tax issues. We cover both personal tax-law implications, as well as tax ...
Political Optionality and the Case for Current-Assessment Tax Reform
David Gamage & John R. Brooks, Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform, 100 North Carolina Law Review 487 ( ...
Billionaire Taxes and the Constitution
Orville L. and Ermina D. Dykstra Professor in Income Tax Law, University of Iowa. This article is available in Georgia Law Review: https:// ...
Zelinsky,. Efficiency and Income Taxes: The Rehabilitation of Tax Incentives, 64 TEX. L. REV. 973. (1986). However, his article is concerned with the decision ...
"Federal Income Tax" by Andrew Todd
... taxes. This Article surveys both of those opinions ... Todd, Andrew (2024) "Federal Income Tax," Mercer Law Review: Vol. 75: No. 4, Article 9. Available at: https ...
Tax Law Research | William & Mary Law School
Journal Articles ; The Journal of Taxation · (1985-present) ; Virginia Tax Review · (1981-present) ; New York University Tax Law Review · (1982-present) ; National Tax ...
Tax Law | Open Access Articles - Digital Commons Network - bepress
Open access academic research from top universities on the subject of Tax Law.
THE INCOME TAX AND THE BURDEN OF PERFECTION
... income tax among taxes ... Pro-CTB re- sponses to Bittker's article include R.A. Musgrave, In Defense of an Income Concept, 81 HARV. ... Tax Law Review, a peer- ...
Line Drawing Doctrine and Efficiency in the Tax Law
for a definition of efficiency as used in this Article. 1627. Page 3. CORNELL LAW REVIEW doctrinal concerns or traditional tax policy.
The Columbia Journal of Tax Law provides a needed forum for academics, practitioners, and policymakers to explore ideas in tax law and ...
Corporations, Society, and the State: A Defense of the Corporate Tax
Research Working Paper No. w9141, Mar. 2002), at http://www.nber.org/papers/w9141 (on file with the Virginia Law Review Associa- tion). Integration reduces ...
Although tax exceptionalism is a concept used to characterize taxation generally, we will discuss examples specifically from the income tax because the charge ...