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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

McCaffery: A Consumed Income Tax: A Fair and Simple Plan for Tax Reform

Posted on August 20, 2008
Edward McCaffery (USC) has posted A Consumed Income Tax: A Fair and Simple Plan for Tax Reform on SSRN. Here is the abstract: These are slides from a presentation to the President's Advisory Panel on Tax Reform, given in Washington...

Tittle Posts International Tax Papers on SSRN

Posted on August 19, 2008
Martin B. Tittle (Law Office of Martin B. Tittle) has posted several international tax papers on SSRN: Comments on U.S.-Canada Fifth Protocol and OECD Services Draft, 2008 Worldwide Tax Daily 45-9 (Mar. 5, 2008) International Tax Reform: Response to Sheppard,...

SOI Releases Summer 2008 SOI Bulletin

Posted on August 19, 2008
The IRS's Statistics of Income Division has released the Summer 2008 SOI Bulletin with these six articles: Foreign-Controlled Domestic Corporations, 2005, by James R. Hobbs Controlled Foreign Corporations, 2004, by Lee Mahony & Randy Miller Corporate Foreign Tax Credit, 2004,...

CNN Money: Beware the $7,500 Housing Tax Credit

Posted on August 19, 2008
CNN Money: Beware the $7,500 "Tax Credit", by Les Christie: Washington policy makers and housing industry insiders hope a new tax credit for first-time home buyers will get the moribund housing market moving again. But most analysts agree that the...

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Johnston: Real Estate Meltdown Presents Opportunity to Repeal Mortgage Interest and Property Tax Deductions

Posted on August 19, 2008
David Cay Johnston has published Can You Hear Opportunity Knocking?, 120 Tax Notes 683 (Aug. 18, 2008): Right now the subprime mortgage mess has created an opportunity to improve our tax system and the economic lives of virtually all Americans,...

Bordoff & Furman: Progressive Tax Reform in the Era of Globalization

Posted on August 19, 2008
Jason Bordoff (Policy Director, The Hamilton Project, Brookings Institution) & Jason Furman (Director, The Hamilton Project, Brookings Institution) have published Progressive Tax Reform in the Era of Globalization: Building Consensus for More Broadly Shared Prosperity, 2 Harv...

More on Obama's Tax Plan

Posted on August 19, 2008
Obama's Top Marginal Rate, by Greg Mankiw U.S. News & World Report: Obama?s Curious Capital Gains Tax Epiphany, by James Pethokoukis Wall Street Journal: For Obama, Taxes Are About Fairness, by William McGurn Obama's Tax Plan Is Really a Welfare...

Oates: The Evolution of Fiscal Federalism

Posted on August 19, 2008
Wallace E. Oates (Department of Economics, University of Maryland) has published On The Evolution of Fiscal Federalism: Theory and Institutions, 61 Nat'l Tax J. 313 (June 2008). Here is the abstract: In this paper, I want to review this evolution...

Lawsky: Charitable Deductions for Microfinance Lenders

Posted on August 19, 2008
Sarah B. Lawsky (George Washington) has posted Money for Nothing: Charitable Deductions for Microfinance Lenders on SSRN. Here is the abstract: The last five years have seen a huge increase in the general public's interest in microfinance, which provides financial...

Avi-Yonah: The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective

Posted on August 18, 2008
Reuven S. Avi-Yonah (Michigan) has posted The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective on SSRN. Here is the abstract: Ten years ago the OECD published its report on Harmful Tax Competition: An Emerging Global Issue. This was...

TaxProf Blog Weekend Roundup

Posted on August 18, 2008
Saturday: WSJ: Let's Drill Our Way Out of the AMT "If You Want to Teach Tax and Have a Pulse in Excess of 50 ... You're Very Much in the Ballpark" SOI Releases 2004 Personal Wealth Data Slemrod: The Economics...

Morse: Using Salience and Influence to Close the Tax Gap

Posted on August 18, 2008
Susan C. Morse (Santa Clara) has posted Using Salience and Influence to Close the Tax Gap on SSRN. Here is the abstract: Most self-employed and small business taxpayers cheat on their taxes. In fact, in the aggregate, they fail to...

AALS to Shift Annual Meeting Events From Hotel That Was Target of Professors' Boycott

Posted on August 18, 2008
I previously blogged (here, here, and here) the threatened boycott of next January's AALS annual meeting in San Diego because the owner of one of the two host hotels (The Manchester Grand Hyatt) had made a $125,000 contribution in support...

Harberger The Incidence of the Corporation Income Tax Revisited

Posted on August 18, 2008
Arnold C. Harberger (Department of Economics, UCLA) has published The Incidence of the Corporation Income Tax Revisited, 61 Nat'l Tax J. 303 (June 2008). Here is the abstract: This review of thinking about corporation income tax incidence will take us...

Sauder: Interlopers and Field Change: The Entry of U.S. News into the Field of Legal Education

Posted on August 18, 2008
Michael Sauder (University of Iowa, Department of Sociology) Interlopers and Field Change: The Entry of U.S. News into the Field of Legal Education, 53 Adm. Science Q. 209 (June 2008). Here is the abstract: This article analyzes a process by...

University of Miami Law Review Publishes Gedenkschrift Honoring John Gaubatz

Posted on August 18, 2008
The University of Miami Law Review has published a Gedenkschrift honoring John T. Gaubatz (1942-2007), 62 U. Miami L. Rev. 673-837 (2008): Jeffrey N. Pennell, In Memoriam: John T. Gaubatz, 62 U. Miami L. Rev. 673 (2008) Hilarie Bass, In...

Matasar: Being an Academic Fiduciary

Posted on August 18, 2008
Following up my posts on combatting law prof free agency (here and here): Bill Henderson blogs the recent article by New York Law School Dean Richard Matasar -- "one of the truly great deans of our generation" -- Defining Our...

Redefining What It Means to be Charitable: Raising the Bar with a Public Benefit Requirement

Posted on August 17, 2008
Tiffany Keb (J.D. Oregon, 2008) has published Comment. Redefining What It Means to be Charitable: Raising the Bar with a Public Benefit Requirement, 86 Or. L. Rev. 865 (2007). Here is part of the Introduction: This Comment seeks to explain...

Top 5 Tax Paper Downloads

Posted on August 17, 2008
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and a new paper debuting on the list at #5: 1. [417 Downloads] A Guide to Starting...

Updated Revenue and Distribution Estimates for Obama's Tax Plan

Posted on August 17, 2008
The Tax Policy Center has updated its revenue and distribution estimates for Barack Obama's tax plan. For more coverage of the Obama tax plan, see: Associated Press Chicago Tribune Don't Mess With Taxes New York Times Tax Foundation Tax Policy...

Chronicle: Georgia Abruptly Cancels Research Leaves for Faculty

Posted on August 17, 2008
Chronicle of Higher Education: U. of Georgia Abruptly Halts Some Research Leaves for Faculty Members, by Robin Wilson: Citing looming state budget cuts, administrators at the University of Georgia have canceled faculty research leaves for this coming academic year, just...

Tax Policy in Developing Countries

Posted on August 17, 2008
Roy W. Bahl (Andrew Young School of Policy Studies, Georgia State University) & Richard M. Bird (Institute for International Business, University of Toronto) have published Tax Policy in Developing Countries: Looking Back?and Forward, 61 Nat'l Tax J. 279 (June 2008)...

Slemrod: The Economics of Tax Remittance

Posted on August 16, 2008
Joel Slemrod (Ross School of Business, University of Michigan) has published Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance, 61 Nat'l Tax J. 251 (June 2008). Here is the abstract: This paper argues...

Sherman: Can Religious Influence Ever Be "Undue" Influence?

Posted on August 16, 2008
Jeffrey G. Sherman (Chicago Kent) has published Can Religious Influence Ever Be "Undue" Influence?, 73 Brook. L. Rev. 579 (2008). Here is the Conclusion: Courts and legislatures have, for centuries, been wary of bequests to religious organizations or leaders...

WSJ: Let's Drill Our Way Out of the AMT

Posted on August 16, 2008
Weekend Wall Street Journal: Let's Drill Our Way To Lower Taxes, by Andrew Moylan (National Taxpayers Union): As the tide of public opinion seems to shift in favor of House Republicans' demand for a vote on domestic energy exploration, one...

"If You Want to Teach Tax and Have a Pulse in Excess of 50 ... You're Very Much in the Ballpark"

Posted on August 16, 2008
One of Brian Leiter's readers asked about the "relative demand for various specialties on the academic job market": My informal sense is that tax and health are in unusually strong demand, relative to the supply of candidates, and that constitutional...

SOI Releases 2004 Personal Wealth Data

Posted on August 16, 2008
The IRS's Statistics of Income Division has released 2004 Personal Wealth Data: Tables that present personal wealth data for 2004 are now available. Five tables show data on the asset portfolio, debts, and net worth of individuals with gross assets...

ABA Tax Section Publishes Summer 2008 Issue of News Quarterly

Posted on August 15, 2008
The ABA Tax Section has published 27 News Quarterly No. 4 (Summer 2008): 2008 Joint Fall CLE Meeting (p. 2) From the Chair (Stanley L. Blend) (pp. 3, 18) From the Chair-Elect (William J. Wilkins) (p. 4) Interview with Dr....

Combatting Law Prof Free Agency With Leadership, Incentives, and Joy

Posted on August 15, 2008
Clayton Gillette's new article, Law School Faculty as Free Agents, 17 J. Contemp. Leg. Issues 213 (2008), which I originally blogged here (along with commentary by Al Brophy and Larry Ribstein), continues to generate a great deal of thoughtful discussion...

More on the Tax Treatment of Employer-Provided Cell Phones

Posted on August 15, 2008
I recently blogged (here and here) the outdated tax rule that requires employers to report the value of a cell phone as income on an employee's W-2 unless the employee satisfies onerous substantiation rules. NPR ran a piece on the...

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