Taxation as a Global Socio-Legal Phenomenon

Allison Christians
Allison Christians [*] Steven A. Dean Diane Ring Adam Rosenzweig This essay makes a proposal that may not be controversial among those with a particular interest in international law, but may be less accepted among those primarily interested in tax law: that international social and institutional structures shape, and are shaped by, historical and contemporary domestic policy decisions. As a result, to incorporate...

Gender and Tax

Edward Mccaffery
(forthcoming in GENDER AND POLITICS, Jyl Josephson and Susan Tolleson-Rinehard, eds. (M.E. Sharpe)) R. Michael Alvarez* and Edward J. McCaffery** INTRODUCTION Given the stakes involved, there has been surprisingly little empirical analysis of gender-based differences in attitudes towards specific aspects of taxation. Most of the literature on the so-called gender gap in political behavior has focused on the...

Massachusetts Zappers – Collecting the Sales Tax that has already Been Paid

Richard Ainsworth
No other New England state is as vulnerable to Zappers as is the State of Massachusetts.[1] Zappers and related software programming, Phantom-ware, facilitate an old tax fraud - skimming cash receipts. In this instance skimming is performed with modern electronic cash registers (ECRs). Zappers are a global revenue problem, but to the best of this author's knowledge they have not been uncovered in Massachusetts. A...

Carbon tax heuristics and politics: the case of the gasoline tax

Shi-ling Hsu
Abstract Economists are beginning to form a consensus that the most effective and cost-effective way to reduce global greenhouse gas emissions is through a carbon tax. The insight of economists and other policy analysts is that in the greenhouse gas context, the design of cap-and-trade programs creates so many opportunities for rent-seeking that they may not be very cost-effective, and may not reduce greenhouse gas...

Omnibus Capitalization Proposals

Calvin Johnson
This shelf project proposal covers several expenditures that are allowed as expenses as soon as they are incurred under current law but should be treated as capital expenditures. Given the treatment of debt financing, capitalization is needed to prevent negative tax or subsidy for investments, many with dubious merit. The expensing subsidy allows projects to go forward that would lose money in the absence of tax. Absence...

Report #2: An International Comparative Study of Tax Concessions for the Arts

Brett Freudenberg
Executive Summary This 2nd Report is an international comparative study of the tax concessions provided to the arts in a number of selected jurisdictions. Given the prominence of its level of giving, the United States of America (United States) is one of the studied jurisdictions, as well as the United Kingdom, Canada and Ireland. Reference is also made to concessions provided for in Germany, the Netherlands, Mexico,...

Capitalize Costs of Software Development

Calvin Johnson
Under current law, a taxpayer may deduct the costs of development of computer software as soon as the costs are paid or accrued. The immediate deduction of investment costs that have continuing value means that tax does not reduce the pretax return from the project. Existing law, moreover, gives a 20 percent credit for an increase in software development costs and a deduction of 9 percent of income for production that...

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) that address the federal definition of tax partnership. The Table is a work-in-progress.[1] Nonetheless, it may serve a useful purpose in its current unfinished condition. The Table is the byproduct of a law review...

Attractive Complexity: Tax Deregulation, the Check-the-Box Election, and the Future of Tax Simplification

Steve Dean
I. INTRODUCTION Dissatisfaction with the complexity of the income tax is nothing new.[1]Still, recent decades have seen anything but a decrease in the tax law’s complexity. The seemingly inexorable rise in complexity has attracted the attention of scholars,[2] inspired politicians[3] and, of course, frustrated taxpayers. Typically it is assumed that what puts simplicity, or at least simplification,[4]out of reach...

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, 2003. When the Tax Commission’s Chairman, Professor Hiromitsu Ishi,[1]submitted A Sustainable Tax System for Japan’s Aging Society[2]the Commission indicated that it was responding to a“state of crisis…[brought...
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