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Taxation & Estate Planning

TaxProf Blog

Provides news, information and resources for tax professors and practitioners.

Post Frequency: 110.3/day

Last Entry: April 01, 2011 at 16:00:00

Dagan: Taxing the Non-Market Economy

Posted on September 05, 2008
Tsilly Dagan (Bar-Ilan University, Israel) has posted Taxing the Non-Market Economy on SSRN. Here is the abstract: This Article examines the interaction of tax policy and non-market exchanges. It discerns non-market attributes and interactions as a separate paradigm which coherently...

NYC Tax Lawyer Pimp Indicted

Posted on September 05, 2008
New York City tax lawyer Louis J. Posner and his wife were indicted yesterday on charges that they operated a prostitution ring out of their Hot Lap Dance Club at the corner of 38th Street and Eighth Avenue. The indictment...

Borden: Profits-Only Partnership Interests

Posted on September 04, 2008
Bradley T. Borden (Washburn) has posted Profits-Only Partnership Interests, 74 Brooklyn L. Rev. ___ (2009), on SSRN. Here is the abstract: Profits-only partnership interests grant service-providing partners an interest in the profits of a partnership but not its capital...

Call for Tax Papers: VAT and Direct Taxes

Posted on September 04, 2008
The Institute for Austrian and International Tax Law and the Institute for VAT Research at Stockholm University have issued a call for tax papers in connection with a March 26-28, 2009 conference on VAT and Direct Taxes ? Similarities and...

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Simmons: Built-In Gain and Built-In Loss Property on Formation of a Partnership

Posted on September 04, 2008
Daniel L. Simmons (UC-Davis) has posted Built-In Gain and Built-In Loss Property on Formation of a Partnership: An Exploration of the Grand Elegance of Partnership Capital Accounts, 9 Fla. Tax Rev. ___ (2008), on SSRN. Here is the abstract: This...

Frankel & Nogid: Retroactive Tax Increases and the Ex Post Facto Clause

Posted on September 04, 2008
Paul H. Frankel & Amy F. Nogid (both of Morrison & Foerster, New York) have published The Manifest Justice of the Manifest Injustice Doctrine: The Time Has Come to Invoke the Ex Post Facto Clause to Bar Retroactive Tax Increases,...

Why Untenured Faculty Should Be Paid More Than Tenured Faculty

Posted on September 04, 2008
Today's Inside Higher Ed: Why Assistant Professors Should Earn More Than the Tenured, by James D. Miller (Smith College, Department of Economics): Although it is far from the norm, a few colleges pay their assistant professors more on average than...

Edgar: Building a Better GAAR

Posted on September 04, 2008
Tim Edgar (University of Western Ontario, Faculty of Law) has published Building a Better GAAR, 27 Va. Tax Rev. 833 (2008). Here is the abstract: The paper uses a consequential perspective to explore the design features of a target-effective general....

Fogg: � 6672: A Flawed Collection Device

Posted on September 04, 2008
Keith Fogg (Villanova) has posted Leaving Money on the Table and Providing an Incentive Not to Pay: The Story of a Flawed Collection Device on SSRN. Here is the abstract: As of September 30, 2007, the IRS had $282 billion...

Infanti: Taxing Civil Rights Gains

Posted on September 04, 2008
Anthony C. Infanti (Pittsburgh) has posted Taxing Civil Rights Gains on SSRN. Here is the abstract: In this article, I take a novel approach to the question of what constitutes a "tax." I argue that the unique burdens placed on...

NY Times: Pastors? Web Electioneering Attracts IRS Review of Tax Exemption

Posted on September 04, 2008
New York Times: Pastors? Web Electioneering Attracts U.S. Reviews of Tax Exemptions, by Paul Vitello: There was a time when a minister like James David Manning could stand in the pulpit of his little church on 123rd Street in Harlem...

Timmons Posts Tax Papers on SSRN

Posted on September 03, 2008
Jeffrey F. Timmons (ITAM, Department of Political Science) has posted several tax papers on SSRN: Does Democracy Reduce Economic Inequality? If So, How? The Fiscal Contract: States, Taxes and Public Services Specific Skilled Labor and the Demand for Social Insurance...

Sarah Palin and Tax Policy

Posted on September 03, 2008
Mother Jones: Sarah Palin and Taxes, by Kevin Drum: [O]ne of the first things Palin did after she took office was to propose a big tax increase that included a windfall profits tax on the oil industry. I don't have...

Tax Planks in the 2008 Republican Party Platform

Posted on September 03, 2008
Tax planks in the 2008 Republican Party Platform: Republican Tax Policy: Protecting Hardworking Americans: The most important distinction between Republicans and the leadership of today?s Democratic Party concerning taxes is not just that we believe you should keep more of...

Luke: Risk, Return, and Objective Economic Substance

Posted on September 03, 2008
Charlene D. Luke (Florida) has published Risk, Return, and Objective Economic Substance, 27 Va. Tax Rev. 783 (2008). Here is the abstract: The economic substance doctrine is a judicial method used to assess transactions suspected of being nothing more than...

AP: Congress May Change Minimum Distribution Rules

Posted on September 03, 2008
Associated Press: Retirement Account Rules Catch Many by Surprise, by David Pitt: There's some sentiment that a government rule that forces retirees to withdraw money from their IRA and 401(k) accounts when they turn 70 1/2 may need to be...

Johnston: Income Data and the Future of the Nation

Posted on September 03, 2008
David Cay Johnston has published Income Data and the Future of the Nation, 120 Tax Notes 887 (Sept. 1, 2008): On the surface, the income numbers indicate that the economic lives of Americans are improving. Tax returns show that in...

American Seeks to Hire Tax Prof

Posted on September 03, 2008
American University, Washington College of Law, seeks to hire an entry-level or lateral tax professor to replace Dennis Ventry, who will be returning to the San Francisco area next fall to join the faculty at UC-Davis. To apply for the...

SSRN Tax Professor Rankings

Posted on September 03, 2008
SSRN has updated its monthly rankings of 458 American and international law school faculties and 1,500 law professors by (among other things) the number of paper downloads from the SSRN data base. Here is the new list (through August 12,...

The Guardian: The Big Question for US Voters: To Tax or Not to Tax

Posted on September 03, 2008
The Guardian: The Big Question for US Voters: To Tax or Not to Tax -- Obama and McCain Are Offering Classic Alternative Solutions to the Crisis in the Economy, by Andrew Clark: For all the bluster about hope, renewal, wartime...

Knoll: International Competitiveness, Tax Incentives, and Tax Sparing

Posted on September 02, 2008
Michael S. Knoll (Penn) has posted International Competitiveness, Tax Incentives, and a New Argument for Tax Sparing: Preventing Double Taxation by Crediting Implicit Taxes on SSRN. Here is the abstract: Tax sparing occurs when a country with a worldwide tax...

TaxProf Blog Holiday Weekend Roundup

Posted on September 02, 2008
Saturday: Graetz: A Multilateral Solution for the Income Tax Treatment of Interest Expenses Update on The Green Bag's "Deadwood" Law School Rankings Gerzog: The New Regs on Alternative Date Valuation Corporate Tax Planning and the Economic Substance Doctrine Sunday: Top...

NY Times: Zappers Cook the Tax Books

Posted on September 02, 2008
New York Times: With Software, Till Tampering Is Hard to Find, by Roy Furchgott: For mom and pop shops, cooking the books is becoming a high-tech business. Thanks to a software program called a zapper, even technologically illiterate restaurant and...

Yale's #1 U.S. News Ranking: "The Hamster Wheel of Envy and Prestige"

Posted on September 02, 2008
Brian Leiter's post, Is the End Near for Yale's Dominance, elicited a fascinating reponse from Bill Henderson, If Yale is #1 in U.S. News, Is it the Best Law School?: Is it possible that Yale is #1 because, well, Yale...

Burke & McCouch: Turning Slogans into Tax Policy

Posted on September 02, 2008
Karen C. Burke (San Diego) & Grayson M.P. McCouch (San Diego) have published Turning Slogans into Tax Policy, 27 Va. Tax Rev. 747 (2008). Here is the abstract: The article examines the Bush Administrations's tax cutting agenda, focusing on recent...

WSJ: John McCain Has a Tax Plan To Create Jobs

Posted on September 02, 2008
McCain economic advisors Martin Feldstein (Harvard) & John B. Taylor (Stanford) have published an op-ed in today's Wall Street Journal, John McCain Has a Tax Plan To Create Jobs: John McCain's tax policies are designed to create jobs, increase wages....

Buchanan: What Do We Owe Future Generations?

Posted on September 02, 2008
Neil H Buchanan (George Washington) has posted What Do We Owe Future Generations?, 77 Geo. Wash. L. Rev. ___ (2009), on SSRN. Here is the abstract: In the United States, it is common for legal scholars, economists, politicians and others...

Fellowships for Aspiring Law Professors (Updated)

Posted on September 02, 2008
For practitioners and others contemplating joining the law professor ranks, many law schools offer wonderful opportunities to transition into the legal academy with one- or two-year fellowships which allow you to enter the AALS Faculty Recruitment Conference (the "meat market")...

Post-Retirement Review

Posted on September 02, 2008
MoneyLaw blogs Jayne W. Barnard, Post-Tenure Review as if it Mattered, 17 J. Contemp. Legal Issues 297 (2008), which I blogged last week. The MoneyLaw post sparked this fascinating anonymous comment: When someone retires, the faculty can gather, convene committees,...

Henderson & Morriss: Placement Data and the U.S. News Law School Rankings

Posted on September 01, 2008
William Henderson (Indiana) & Andrew P. Morriss (Illinois) have published Measuring Outcomes: Post-Graduation Measures of Success in the U.S. News & World Report Law School Rankings, 83 Ind. L.J. 791 (2008). Here is the abstract: The U.S. News & World...

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