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Bratton on The Dividend Puzzle
Tuesday, June 1, 2004 William Bratton (Georgetown) has posted The New Dividend Puzzle on SSRN. Here is part of the abstract: The dividend puzzle of ec…
Read MoreTax Problems of U.S. Soldiers in Iraq
Monday, May 31, 2004 Memorial Day reprise (from TaxProf Blog 5/24/04): Congress has enacted various tax breaks for members of the U.S. Armed Forces, i…
Read MoreBank Colloquia at Tel Aviv University
Monday, May 31, 2004 Steven Bank (UCLA) will have a busy Memorial Day, as he is leading two tax colloquia at Tel Aviv University: • The Divident Divid…
Read MoreDo State Tax Incentives Work?
Monday, May 31, 2004 There is a lot of tax scholarship questioning the long-term effectiveness of state and local tax incentives to attract and keep b…
Read MoreTop 5 Tax Paper Downloads
Sunday, May 30, 2004 SSRN has resolved its technical problems, and there are three new entries in our weekly list of Top 5 Tax Paper Downloads: 1. Cor…
Read MoreGershon on Teaching Tax Using Socioeconomics
Sunday, May 30, 2004 Richard Gershon (Dean, Charleston) has published Teaching Federal Income Taxation Using Socioeconomics, 41 San Diego L. Rev. 401 …
Read More“The Day After Tomorrow” Takes a Shot at Tax Profs
Sunday, May 30, 2004 I saw The Day After Tomorrow with my 13-year old son. It is one of those movies that is so cheesy that, if you are in the right m…
Read MoreTax Prof Spotlight: Darryll Jones
Saturday, May 29, 2004 Darryll Jones, Associate Dean and Associate Professor of Law at Pittsburgh, begins his web page with the following quote: Neoph…
Read MoreFBI Enlists IRS in War v. Terrorism
Saturday, May 29, 2004 The IRS participated with FBI and INS agents in a raid of a Philadelphia mosque. For more details, see here
Read MoreGermany To End Tax-Free Treatment of Life Insurance
Saturday, May 29, 2004 Germany will end the tax-free treatment of life insurance next year, according to press reports.
Read MoreOne-Year Anniversary of 2003 Tax Act
Friday, May 28, 2004 Today marks the 1-year anniversary of the signing of the Jobs and Growth Tax Relief Act of 2003. In a press release, Treasury Sec…
Read MoreAdvocacy Group Asks IRS To Investigate Colorado Diocese’s Criticism of Sen. Kerry
Friday, May 28, 2004 Americans United for Separation of Church and State has urged the IRS to investigate a Colorado Bishop’s Pastoral Letter st…
Read MorePoterba on Corporate Payout Policy
Friday, May 27, 2004 James Poterba (MIT) has posted Taxation and Corporate Payout Policy (NBER Working Paper No. 10321) on the National Bureau of Econ…
Read MoreABA Calls on IRS To Protect Political Activities of Section 501(c)(4) Groups
Friday, May 27, 2004 The BNA Money & Politics Report notes that an ABA Task Force has called on the IRS to to clarify the limits on political act…
Read MoreLederman Offered Tax Chair at Indiana
Thursday, May 27, 2004 Brian Leiter reports today that Tax Prof Leandra Lederman (George Mason) has been offered the chair in tax law at Indiana-Bloom…
Read MoreGale & Kotlikoff on Effects of Fiscal Policies on Children
Thursday, May 27, 2004 William Gale (Brookings) & Laurence Kotlikoff (Boston University) have posted Effects on Recent Fiscal Policies on Today&#…
Read MoreTreasury & IRS Issue Guidance to Movie Industry
Thursday, May 27, 2004 The Treasury Department today issued JS-1693: The Treasury Department and IRS issued guidance today to clarify when film produc…
Read MoreTreasury Official Says IRS Unable To Monitor HSAs
Thursday, May 27, 2004 Tax Analysts reports that Kevin Knopf, Benefits Tax Counsel for the Treasury Department, stated at the May 26 Silverstein &…
Read MoreWhat Tax Profs Are Reading . . . Maule on Dragon’s Kin
This is the fourth installment of What Tax Profs Are Reading. The goal is to share with the broader tax community reviews of both tax-related and nont…
Read MoreMeeting of European Association of Tax Professors
Thursday, May 27, 2004 The European Association of Tax Professors is meeting in Paris on June 3-5. Major panels include: • Fundamental Freedoms and Na…
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