Prying Open The Closet Door: Doma And Tax Treaties

Anthony Infanti
I. INTRODUCTION In the wake of the events surrounding President Bush's endorsement of a constitutional ban on same-sex marriage,[2] a conservative, “pro-family“ organization[3] wrote the Commissioner of the Internal Revenue Service (IRS) earlier this year to alert him about “a potential fraudulent tax scheme.“[4] The organization was alarmed by “rebellious state and local officials reportedly permitting...

The Tax Immunity of E-Readers in Brazil

Lucas Carvalho
ABSTRACT The paper explores the broadening of the tax immunity in article 150, incise VI, letter “d” of the brazilian Federal Constitution with a view to reach e-readers. Through study of the constitutional history of the norm, it elaborates a definition for tax immunity for the purpose of interpretation. The paper defends using a three-part hermeneutic method to get the essence of the immunizing rule, targeted...

“The Unequal Taxation of Equals” in a Consumption Tax World?

Lester Snyder
A. Overview of Consumption Taxes 1. A Cash-Flow Consumption-Type Tax: Integrated Into the Current IncomeTax An income tax purportedly taxes savings twice: once when the money is earned, and again when the amount saved earns interest in later years. This has been shown to discriminate against those who postpone their personal consumption until future years.[1 ] One way to resolve this is by changing our federal income...

Will Cutting The Payroll Tax Increase Jobs? (Empirical Evidence From The EU VAT)

Richard Ainsworth
Red Ink Rising, the Peterson-Pew Commission on Budget Reform's report,[1] presents the country with a fiscal/employment dilemma - Congress must act immediately to stem the federal debt, but it must move carefully lest it harm employment in the fragile economy. In short, we must act fast and slow - we must decrease the debt and increase employment.[2] This is a difficult task. The Peterson-Pew dilemma (notably its...

Dealing with tax debts in bankruptcy after the BAPCPA

Burton J. Haynes
The intended beneficiaries of the humorously titled "Bankruptcy Abuse Prevention and Consumer Protection Act of 2005" (BAPCPA) were the big banks and credit card companies -- lobbying pays. The new law also helps those with alimony and child support awards. But a third winner was your friendly, neighborhood tax collector. In general, the BAPCPA makes bankruptcies more cumbersome and expensive. But it also exempts certain...

Interpreting Statutory Silence

Bryan T. Camp
Like fences, the statutes in subtitle F of the code define the operational area in which the IRS administers the tax laws. Statutory words — like pickets — place important boundaries on IRS action. Statutory silence — the spaces surrounding the words — can be just as important in understanding the boundaries. As with any other aspect of language, meaning comes from both what is said and what is not said. This...

Taxation of the Really Big House

Calvin Johnson
A. Overview Serious long-term tax reform will need to limit the considerable tax advantages now available in owning the very largest houses and other personal-use properties. The primary return from the investment in residences and similar property is the rental value of the personal use of the house, which is always tax exempt. If the property appreciates, the gain from a principal residence is usually tax exempt....

Where’s the Sex in Fiscal Sociology? Taxation and Gender in Comparative Perspective

Edward Mccaffery
1. Introduction: Beyond War Getting “sex” into the title of a chapter in book on a subject as daunting as “fiscal sociology” makes obvious marketing sense. Yet in fact something important is missing from the other chapters, each valuable and interesting in its own right. The field of “fiscal sociology,” born in Schumpeter’s stirring invocation of the “thunder of history” (Schumpeter 1991 [1918]),...

Informational Hearing on the Tax Recommendations of the Commission on the 21st Century Economy

David Gamage
Mr. Chairman and Members of the Committee, it is my great pleasure to appear before you to discuss California's tax system. I would like to emphasize three points in my remarks: First, please do not throw out the baby with the bathwater! The Commission's report contains a number of sound, non-controversial, proposals that should be enacted without delay. Second, bi-partisan tax reform proposals should start with...

Managing California’s Fiscal Roller Coaster

David Gamage
When Proposition 13 passed in 1978, many commentators predicted disaster for California's state and local finances. Now, 30 years later, California is experiencing severe fiscal instability and a round of budget crises that has been worse than other states. It would be wrong to blame Proposition 13 for all of California's financial woes. Nevertheless, Proposition 13 is both an important component and a powerful symbol...
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