TaxProf Blog: Taxation & Estate Planning

Home -> Law Blog Directory -> Taxation & Estate Planning Blogs

OR PHONE (866) 635-1838 for Bankruptcy Help, (866) 635-6190 for Divorce,
(866) 635-2689 for Personal Injury or (866) 635-9402 for Criminal Defense

Find a Local Lawyer

Bankruptcy (866) 635-1838
Divorce (866) 635-6190
Personal Injury (866) 635-2689
Criminal Defense (866) 635-9402

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

TaxProf Blog Weekend Roundup

Posted on March 03, 2008
Saturday: Judge Holmes Presents Why Tax Regulation Is Good at Mugel Tax Moot Court Competition The Global Flat Tax Revolution: Lessons for Policy Makers Tittle & Avi-Yonah on The Integrated 2006 U.S. Model Income Tax Treaty Jackson on The New...

L.A. Times: Inflated Art Appraisals Cost IRS Untold Millions

Posted on March 03, 2008
Interesting article in today's L.A. Times: Inflated Art Appraisals Cost U.S. Government Untold Millions, by Jason Felch & Doug Smith: Each year, the IRS audits donations claimed on only a handful of the 100,000 or more tax returns that allow...

Supreme Court: Shareholder Can Invoke Return of Capital Defense in Criminal Tax Prosecution Without Supporting Documentary Evidence

Posted on March 03, 2008
The Supreme Court today unanimously reversed the Ninth Circuit and held that a taxpayer charged with criminal tax evasion can argue that the money he took from his closely-held corporation was a nontaxable return of capital without producing evidence that...

Lederman on Statutory Speed Bumps: The Roles Third Parties Play in Tax Compliance

Posted on March 03, 2008
Leandra Lederman (Indiana) has published Statutory Speed Bumps: The Roles Third Parties Play in Tax Compliance, 60 Stan. L. Rev. 695 (2007). Here is the abstract: Recent legal and economic scholarship has recognized that the government can use structural systems...

To access this complete feed in the blog feed reader login or register for free.

Brauner on Why the Corporate Tax Should be Repealed

Posted on March 03, 2008
Yariv Brauner (Florida) has posted The Non-Sense Tax: A Reply to New Corporate Income Tax Advocacy on SSRN. Here is the abstract: This essay challenges recent attempts by influential scholars to rationalize the existence of the corporate income tax. The...

Bar on Sharing the First Bite - A New Approach to Tax Treaties

Posted on March 03, 2008
Navot Bar has posted Sharing the First Bite - A New Approach to Tax Treaties on SSRN. Here is the abstract: The existing 'international tax regime' derived from the international tax treaties network and from unilateral domestic legislation of the...

Total Effective Tax Rate by Household Quintile, 1979-2005

Posted on March 03, 2008
Michael Kruse has a detailed post on the total effective tax rate (including income, payroll, and excise taxes) by household quintile, 1979-2005, based on CBO data. Here is one of many interesting charts: (Hat Tip: Greg Mankiw and InstaPundit.)

PowerPoint Karaoke

Posted on March 03, 2008
Interesting article in the Sunday Boston Globe: PowerPoint Karaoke, by Erin McKean: If you've never heard of PowerPoint Karaoke, that probably means you're neither German nor a hardcore techie. The phenomenon has been spreading geek to geek and conference to...

Schizer on Subsidizing Charitable Contributions: Incentives, Information and the Private Pursuit of Public Goals

Posted on March 03, 2008
David M. Schizer (Dean, Columbia Law School) has posted Subsidizing Charitable Contributions: Incentives, Information and the Private Pursuit of Public Goals on SSRN. Here is the abstract: The charitable deduction has enjoyed relatively little support in the legal academy...

Fleming, Peroni & Shay on Getting Serious About Curtailing Deferral of U.S. Tax on Foreign Source Income

Posted on March 02, 2008
J. Clifton Fleming, Jr. (BYU), Robert J. Peroni (Texas) & Stephen E. Shay (Ropes & Gray, Boston) have posted Getting Serious About Curtailing Deferral of U.S. Tax on Foreign Source Income, 52 SMU L. Rev. 455 (1999). Here is the...

Giertz on Recent Literature on Taxable-Income Elasticities

Posted on March 02, 2008
Seth H. Giertz (Tax Analysis Division, Congressional Budget Office) has posted Recent Literature on Taxable-Income Elasticities on SSRN. Here is the abstract: This paper reviews the literature on taxable-income elasticities, focusing primarily on empirical studies examining the U...

Congress's Tax Incentives Send Mixed Signals for Automobile Buyers

Posted on March 02, 2008
Bradley A. Ridlehoover (J.D. 2008, William & Mary) has published Note. Congress's Tax Incentives Send Mixed Signals for Automobile Buyers: Should Americans Buy Gas Guzzlers or Hybrids?, 32 Wm. & Mary Envtl. L. & Pol'y Rev. 213 (2007). Here is...

Chicago Gets Highest Sales Tax in U.S.: 10.25%

Posted on March 02, 2008
From the Associated Press: [A]fter the Cook County Board voted Saturday to double the county sales tax to 1.75%, ... the county increase has the cumulative effect of setting a 10.25% sales tax on goods bought in Chicago. ... The...

Top 5 Tax Paper Downloads

Posted on March 02, 2008
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with the #4 and #5 papers swapping positions: 1. [246 Downloads] Taxation of US Tax-Exempt Entities' Offshore Hedge Fund Investments -- Application...

Tittle & Avi-Yonah on The Integrated 2006 U.S. Model Income Tax Treaty

Posted on March 01, 2008
Martin B. Tittle (Law Office of Martin B. Tittle) & Reuven S. Avi-Yonah (Michigan) have published The Integrated 2006 United States Model Income Tax Treaty (Vandeplas Publishing, 2008): In November 2006, the United States Treasury released its long-awaited new model...

Jackson on The Nw Markets Tax Credit Program

Posted on March 01, 2008
Janet Thompson Jackson (Memphis) has published Can Free Enterprise Cure Urban Ills?: Lost Opportunities for Business Development in Urban, Low-Income Communities Through the New Markets Tax Credit Program, 37 U. Mem. L. Rev. 659 (2007). Here is the Conclusion: At...

Judge Holmes Presents Why Tax Regulation Is Good at Mugel Tax Moot Court Competition

Posted on March 01, 2008
In conjunction with today's Mugel National Tax Moot Court Competition, U.S. Tax Court Judge Mark Holmes gives a luncheon address on Why Tax Regulation Is Good.

The Global Flat Tax Revolution: Lessons for Policy Makers

Posted on March 01, 2008
The Center for Freedom and Prosperity Foundation yesterday released The Global Flat Tax Revolution: Lessons for Policy Makers, by Daniel J. Mitchell. Here is the abstract: Thanks largely to tax competition, governments are dramatically improving tax policy...

Moran Presents Adam Smith and the Search for an Ideal Tax System Today at Florida

Posted on February 29, 2008
Beverly I. Moran (Vanderbilt) presents Adam Smith and the Search for an ideal Tax System at Florida today as part of its Faculty Colloquia Series. Here is the abstract: Increasing inequalities in income and wealth undermine the capitalist promise of....

Median U.S. Gross Income: $61,500

Posted on February 29, 2008
The IRS announced today (Rev. Proc. 2008-19) that the U.S. median gross income is $61,500. Go here to compute the median family income for dozens of metropolitan areas (Cincinnati's median family income is $66,212.85.) Here are charts showing the average...

IRS Releases Winter 2008 SOI Bulletin

Posted on February 29, 2008
The IRS has released the Winter 2008 Statistics of Income Bulletin (Publication 1136): A History of the Tax-Exempt Sector: An SOI Perspective, by Paul Arnsberger, Melissa Ludlum, Margaret Riley & Mark Stanton Individual Income Tax Rates and Shares 2005, by...

Citation Rankings: The Velocity Factor

Posted on February 29, 2008
In our article, Ranking Law Schools: Using SSRN to Measure Scholarly Performance, 81 Ind. L.J. 83, 93 (2006), Bernie Black and I note that one of the problems with using citation count rankings is that they favor more senior faculty...

Tax Court Denies Deduction for Harvard M.B.A. Expenses

Posted on February 29, 2008
The Tax Court yesterday held that the taxpayer could not deduct the $33,000 cost of obtaining a Harvard M.B.A. as an educational expense under Reg. � 1.162-5. Foster v. Commissioner, T.C. Summ. Op. 2008-22 (2/28/08). The court concluded that her...

TaxProf Blog: 8th Most Influential Law Faculty Blog

Posted on February 29, 2008
Race to the Bottom has ranked the 50 Most Influential Law Faculty Blogs for 2007: [T]here is no single metric for ranking the popularity and/or influence of blogs, much less law blogs. There are two principle ways of ranking blogs:...

Queen's University Hosts Symposium Today on Globalization and the Impact of Tax on International Investments

Posted on February 29, 2008
Queen's University Faculty of Law hosts a symposium today on Globalization and the Impact of Tax on International Investments: National economies are increasingly tied together on a global and regional basis. In response to this process, governments throughout the world...

TPC & ATPI Host Conference Today on Taxes and Health Insurance

Posted on February 29, 2008
The Tax Policy Center and American Tax Policy Institute host a conference today in Washington D.C. on Taxes and Health Insurance: Analysis and Policy: Health care promises to be a central issue in the 2008 Presidential campaign. Candidates of the...

New Issue of Basic Income Studies

Posted on February 29, 2008
The Berkeley Electronic Press has published Vol. 2, Issue 2 of Basic Income Studies: Debate Basic Income and the Republican Ideal: Rethinking Material Independence in Contemporary Societies, by David Casassas A Republican Right to Basic Income?, by Philip Pettit Property...

Sullivan & Worcester Provides Free Office Space to the Boston Lawyers Group

Posted on February 29, 2008
My former firm, Sullivan & Worcester (Boston), is providing office space free of charge or the next two years to the Boston Lawyers Group (BLG), a consortium of law firms and legal organizations promoting diversity in the Boston legal market....

Morriss & Henderson on Legal Education in North Carolina

Posted on February 28, 2008
Andrew P. Morriss (Illinois) & William D. Henderson (Indiana) have posted Legal Education in North Carolina A Report for Potential Students, Lawmakers, and the Public on the John William Pope Center for Higher Education Policy web site: A new report....

IRS Releases Documents from Al Capone Investigation

Posted on February 28, 2008
In response to a FOIA request, the IRS has released documents relating to the investigation and subsequent tax evasion conviction of Chicago mobster Al Capone. Although the IRS is required to keep taxpayer records confidential, the IRS released these documents...

Previous | Next

Related Law Bulletins

New Baptist Covenant Blog
Last week, I pointed to the New Baptist Convenant website, now onl...

The Mexico Trucker Blog
I've written before about the perceived problems with relaxed rest...