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A Voluntary Tax? Revisited

Edward Mccaffery
Abstract This Article explains, updates and generalizes Cooper (1979), which had labeled the estate tax a voluntary tax. The tax has remained voluntary in the sense of being easily avoidable, even by...
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Between a Rock and a Hard Place

Bryan T. Camp
Today's column discusses the Tax Court's jurisdiction to hear stand-alone petitions from taxpayers who have been denied equitable relief under section 6015(f), one of the three spousal relief provisions...
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Wash Sales with Replacement by Related Parties

Calvin Johnson
In a realization system, taxpayers have an incentive to sell loss property from a diversified portfolio and hold gain property. With no limitations on selective loss sales, the effective tax rate on an...
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Does The Tax Law Discriminate Against the Majority of American Children: the Downside of Our Progressive Rate Structure and Unbalanced Incentives For Higher Education?

Lester Snyder
Abstract Our graduate income tax structure provides an incentive to shift income to lower-bracket family members. However, some parents have much more latitude to shift income to their children than...
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Superannuation Taxation: less equitable, less functional

Gordon Mackenzie
Abstract Introduction The changes made to taxation of superannuation, which commenced on 1 July 2007, are a boon to those over 60 years old, but unless your marginal tax rate is greater than 15 per...
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Voluntary disclosure of offshore accounts

Burton J. Haynes
Things are getting ever more uncomfortable for U.S. taxpayers holding undisclosed offshore bank and investment accounts. And in the wake of the very public fight between the Internal Revenue Service and...
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The Rise of the OECD as Informal; World Tax Organization; Through National Responses to E-commerce Tax Challenges

Arthur J. Cockfield
ABSTRACT This paper assesses national and international responses to tax challenges presented by cross-border electronic commerce. Ten years after these challenges were first identified, a survey of...
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Accurate and Honest Tax Accounting for Oil and Gas

Calvin Johnson
Tax accounting for the oil and gas industry does not describe the economic income from the investment. Indeed, for a broad range of reasonable assumptions, oil and gas accounting delivers anti-tax or subsidies...
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Ain’t Charity: Disallowing Deductions for Kept Resources

Calvin Johnson
The two proposals in this article have a common theme: Accounting for taxable income should reflect money a taxpayer has kept for his own self-serving uses. A charitable deduction is reasonable when the...
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The United States’ Experience with Energy-Based Tax Incentives: The Evidence Supporting Tax Incentives for Renewable Energy

Mona Hymel
Developing sustainable markets for renewable energy technologies presents complex challenges. Financial, institutional and informational obstacles impede advancement of these technologies. Tax incentives...
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