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Catalogue of legal authority addressing the federal definition of tax partnership

Bradley T. Borden
I. INTRODUCTION The following Table of Legal Authority Addressing the Federal Definition of Tax Partnership presents a summary of numerous statutes, cases, regulations, and rulings (the legal authority)...
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Family Income and Income Taxes During the Economic Recovery

Jim Saxton
Executive Summary This report examines the federal tax burden for middle-income married-couple families with two children, and reaches the following conclusions: Median income after taxes for married-couple...
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The Meaning of Enterprise, Business, and Business Profits Under Tax Treaties and Domestic Tax Law (forthcoming, 2011)

Allison Christians
Written by: Allison Christians and Yariv Brauner[*] PART I. THE MEANING OF “ENTERPRISE” AND “BUSINESS” IN DOMESTIC NON-TAX LAW The terms ―business‖ and ―enterprise‖ are very widely...
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Biometrics, Certified Software Solutions, and the Japanese Consumption Tax: a Proposal For the Tax Commission

Richard Ainsworth
Significant change is anticipated in the Japanese Consumption Tax. This is the conclusion of the Japanese Tax Commission in its mid-term report, presented to Prime Minister Junichiro Koizumi on June 17,...
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The Digital VAT (D-VAT)

Richard Ainsworth
The most sustained U.S. tax policy debate of the past 30 years concerns proposals to replace and/ or supplement the Federal Income Tax with a consumption tax.[2] Public finance economists and legal tax...
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Psychic Income, Taxes and the Allocation of Talent

E. Glen Weyl
Abstract The efficiency consequences of taxation through its effect on occupational choice can be the opposite of the traditional labor supply effects that economists have focused on. Murphy et al....
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The Last Best Hope For Progressivity in Tax

Edward Mccaffery
Written by: Edward J. McCaffery and James R. Hines Jr. 1. Introduction Pity President Obama. Pity tax. Pity the dreams of progressives everywhere. Barack Obama’s presidential campaign gave believers...
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Don’t Increase Federal Gasoline Taxes; Abolish Them

Jerry Taylor
Written by: Jerry Taylor and Peter Van Doren Executive Summary Many experts believe that gasoline taxes should be increased for a variety of reasons. Their arguments are unpersuasive. Oil is not...
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Fixing the Constitutional Absurdity of the Apportionment of Direct Tax

Calvin Johnson
Fixing the Constitutional Absurdity of the Apportionment of Direct Tax argues that the Constitutional requirement that "direct tax" be apportioned among the states according to population should never...
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Fiscal Policy Instruments for Reducing Congestion and Atmospheric Emissions in the Transport Sector: a Review

Govinda Timilsina
Written by: Govinda R. Timilsina and Hari B. Dulal 1. Introduction Fiscal instruments are primarily price-based instruments that take advantage of market mechanisms and work through prices (Acutt...
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The Correct Value of Tax Shields. An Analysis of 23 Theories

Pablo Fernandez
This paper provides clear, theoretically sound, guidelines to evaluate the appropriateness of 23 different valuation methods to estimate the present value of tax shields. We first show that the value...
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Slinking Away From Twinkie Taxes

Joel Newman
‘‘A tax can be a means for raising revenue, or a device for regulating conduct, or both.’’ — Felix Frankfurter[1] ‘‘Frankly, I think government shouldn’t have a darn thing to do with...