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Seto Presents Preference-Shifting and Optimal Tax Theory Today at UCLA

Posted on by webmaster in Colloquia, Scholarship, Tax Leave a comment

Theodore P. Seto (Loyola-L.A.) presents Some Implications of Preference-Shifting for Optimal Tax Theory at UCLA today as part of its Colloquium on Tax Policy and Public Finance hosted by Jason Oh and Alexander Wu: This paper is part of a larger project: to explore the extent to which the claims…


The Tax Lawyer Publishes New Issue

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The Tax Lawyer has published Vol. 68, No. 1 (Fall 2014): In Memoriam: Hugh Calkins, 68 Tax Law. 1 (2014) 75th Anniversary Compendium—Section History Armando Gomez (Skadden, Washington, D.C.), The Tax Section at 75 (Foreword), 68 Tax Law. 15 (2014) Phillip L. Mann (Miller & Chevalier, Washington, D.C.), A Brief…


Zolt: Politics and Taxation

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Eric M. Zolt (UCLA), Politics and Taxation: An Introduction, 67 Tax L. Rev. 453 (2014): This essay provides some observations about the relationship of politics and taxation and reviews the articles and commentaries that were prepared for the Third Annual NYU/UCLA Tax Policy Conference on Politics and Taxation held in…


Gerzog: What’s Wrong with a Federal Inheritance Tax?

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Wendy C. Gerzog (Baltimore), What’s Wrong with a Federal Inheritance Tax?, 49 Real Prop. Tr. & Est. L.J. 163 (2014) : Scholars have proposed a federal inheritance tax as an alternative to the current federal transfer tax system, but there are serious flaws with that idea. Those problems include: (1)…


Tax Rates and Corporate Decision Making

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John Graham (Duke), Michelle Hanlon (MIT), Terry Shevlin (UC-Irvine) & Nemit Shroff (MIT), Tax Rates and Corporate Decision Making: We provide evidence consistent with many firms exhibiting behavioral biases (heuristics, salience) when incorporating taxes into their decision processes. For example, we find that many firms employ the more salient average…


Kleinbard: Why Corporate Tax Reform Can Happen

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Edward Kleinbard (USC), Why Corporate Tax Reform Can Happen: This brief essay explains in an informal way to nonspecialists what the stakes are for corporate tax reform and why such reform is more politically feasible than most observers believe. The essay emphasizes the central importance of international tax design as…


Givati: A Theory of Line Drawing in Tax Law

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Yehonatan Givati (Hebrew University of Jerusalem, Faculty of Law), Walking a Fine Line: A Theory of Line Drawing in Tax Law, 34 Va. Tax Rev. ___ (2015): In many contexts, U.S. tax law grants a favorable tax treatment to transactions of one type and an adverse treatment to transactions of…


Mormann: Beyond Tax Credits — Smarter Tax Policy

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Felix Mormann (Miami), Beyond Tax Credits – Smarter Tax Policy for a Cleaner, More Democratic Energy Future, 31 Yale J. on Reg. 303 (2014): Solar, wind, and other renewable energy technologies have the potential to mitigate climate change, secure America’s energy independence, and create millions of green jobs. In the…


Postlewaite: The Omnipresence of Subchapter K in the International Arena?

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Philip Postlewaite (Northwestern), The Omnipresence of Subchapter K in the International Arena?, 93 Taxes ___ (2015): The purpose of Subchapter K is to provide certainty as to the appropriate focal point for making tax determinations, i.e., at the partner level or the partnership level, dictating which level is determinative for…


Toder Presents U.S. Lessons From Other Countries’ Taxation of Multinational Corporations Today at NYU

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Eric Toder (Tax Policy Center) presents Lessons the United States Can Learn From Other Countries’ Territorial Systems for Taxing Income of Multinational Corporations (with Rosanne Altshuler (Rutgers) & Stephen Shay (Harvard)) at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: The…


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