Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Scholarship
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Grbich on Tax Decision-Making in Europe and Australia
Thursday, September 9, 2004 The eJournal of Tax Research, published by Atax (the Australian Taxation Studies Program), has released Volume 2, Issue 1. Among the articles is New Modalities in Tax Decision-Making: Applying European Experience to Australia by Yuri Grbich (University of New South Wales). Here is the abstract: This article criticises the current situation…
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Freeman on Aligning Taxable Income and Accounting Profits
Wednesday, September 8, 2004 The eJournal of Tax Research, published by Atax (the Australian Taxation Studies Program), has released Volume 2, Issue 1. Among the articles is Aligning Taxable Profits and Accounting Profits: Accounting Standards, Legislators and Judges by Judith Freedman (KPMG Professor of Taxation Law, Oxford). Here is the abstract: There has been an…
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Sawyer on a WTO for Tax Policy
Tuesday, September 7, 2004 The eJournal of Tax Research, published by Atax (the Australian Taxation Studies Program), has released Volume 2, Issue 1. Among the articles is Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and APAS?, by Adrian Sawyer (University of Canterbury). Here is the abstract: This paper presents the…
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Hines on Impact of Tax Reform on Criminal Activity
Monday, September 6, 2004 James Hines (Michigan, Business School) has posted Might Fundamental Tax Reform Increase Criminal Activity? on SSRN. Here is the abstract: Fundamental tax reform, replacing the income tax with a sales tax, is commonly thought to reduce levels of criminal and other “underground” economic activity by implicitly taxing their returns. This paper…
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Ruttenberg on Tax Court’s Application of § 2036(a) to Family Entities
Sunday, September 5, 2004 Daniel Ruttenberg has published The Tax Court’s Execution of the Family Entity: The Tax Court’s Application of Internal Revenue Code Section 2036(a), 80 N.D. L. Rev. 41 (2004). Here is part of the Conclusion: The Tax Court is aggressively applying section 2036(a) to family entities that are commonly used for estate…
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Bradford on The X Tax
Sunday, September 5, 2004 David Bradford (Princeton) has posted The X Tax in the World Economy on SSRN. Here is the abstract: This paper considers the treatment of multinational business in the system known as an X Tax. The focus is on the choice between origin and destination treatments of transborder transactions. The destination-principle approach…
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Jensen on Employment Tax Burden of Tenure Buyouts
Saturday, September 4, 2004 Jon Jensen has published Reducing the Employment Tax Burden on Tenure Buyouts, 80 N.D. L. Rev. 11 (2004). Here is the Conclusion: The Eighth Circuit has recognized that the unique nature of tenure that gives rise to the existence of a property interest. Tenure provides faculty members with the freedom of…
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Tobin on 527s
Thursday, September 2, 2004 Donald Tobin’s article in yesterday’s Tax Notes Today, Regulate, Not Eliminate, 527s, is now available on Ohio State’s Election Law web site. Donald’s conclusion: Section 527 political organizations and 501(c)(4) social welfare organizations are not inherently evil. They are a necessary part of a political system that encourages free speech. What…
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Call for Papers: North Carolina Tax Symposium
Thursday, September 2, 2004 The University of North Carolina Eighth Annual Tax Symposium has issued a call for papers. The symposium will be held in Chapel Hill April 1 & 2, 2005. Interested Tax Profs are invited to submit papers by email (by January 14) to Ed Maydew of the Kenan-Flagler Business School at UNC.…
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Monahan on Imperfect Actors in 401(k) Plans
Thursday, September 2, 2004 Amy Monahan (Missouri-Columbia) has published Addressing the Problem of Impatients, Impulsives and Other Imperfect Actors in 401(k) Plans, 23 Va. Tax Rev. 471 (2004). Here is the abstract: Neoclassical economists argue that the 401(k) plan is superior to the defined benefit pension plan as a retirement savings vehicle precisely because it…
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Dodge on the “New Benefit Principle”
Wednesday, September 1, 2004 Joseph Dodge (Florida State) has posted Does the “New Benefit Principle” (or the “Partnership Theory”) of Income Taxation Mandate an Income Tax at Both the Individual and Corporate Levels? on SSRN. Here is the abstract: Two distinguished legal academics have recently advanced a revised, and therefore new, or expanded, version of…
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Alm, Blackwell & McKee on Sales Tax Audit Selection
Tuesday, August 31, 2004 James Alm (Georgia State, Dep’t of Economics), Calvin Blackwell (College of Charleston, Dep’t of Economics) & Michael McKee (University of Tenness, Dep’t of Economics) have published Audit Selection and Firm Compliance with a Broad-based Sales Tax, 57 Nat’l Tax J. 209 (2004). Here is the abstract: This paper examines the process…
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Form v. Substance: A Comparison of U.S. & Brazil Tax Law
Monday, August 30, 2004 Roberto Greco De Souza Ferreira has published Form Versus Substance: A Comparison of Brazil’s Tax System to the Tax System of the United States of America, 35 U. Miami Inter-Am. L. Rev. 311 (2004). Here is part of the conclusion: Although both Brazil and the United States have developed a mechanism…
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Lustig on Corporate Law Perspective on IRS Oversight Board
Friday, August 27, 2004 Eric Lustig (New England) has published IRS, Inc.–The IRS Oversight Board–Effective Reform or Just Politics? Some Early Thoughts from a Corporate Law Perspective, 42 Duq. L. Rev. 725 (2004). Here is part of the Introduction: This article examines the new IRS Oversight Board as a governance device, particularly in light of…
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Murphy on Political Activity of Churches
Thursday, August 26, 2004 Ann Murphy (Gonzaga) has published Campaign Signs and the Collection Plate–Never the Twain Shall Meet?, 1 Pitt. Tax. Rev. 35 (2003). Here is part of the Introduction: Churches, houses of worship, and other tax-exempt entities must refrain from participating in political activity and endorsing or opposing political candidates if they wish…
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Back to School Special: The Tax Canon
Wednesday, August 25, 2004 With the start of another year, I want to point out to new tax faculty and tax students the wonderful “Tax Canon” developed by Vic Fleischer (UCLA) and maintained as one of the permanent left column resources on TaxProf Blog. The Tax Canon is a list of 10 articles (and a…
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Kaplan on Auditors and Their Clients
Wednesday, August 25, 2004 Richard Kaplan (Illinois) has posted The Mother of All Conflicts: Auditors and Their Clients on SSRN. Here is the abstract: This Article examines three major problems that contributed to the wave of corporate audit failures that ravaged investors in recent years: (1) auditing firms are too cozy with corporate management to…
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McCaffery on Fair Timing of Tax
Tuesday, August 24, 2004 Edward McCaffery (USC) has posted The Fair Timing of Tax on SSRN. Here is the abstract: The traditional understanding of broad-based tax systems contrasts an income tax with all forms of a consumption tax. The income tax, alone, includes the yield to capital in its base; consumption taxes do not. Simple…
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Dynarski on Education Savings Inventives
Monday, August 23, 2004 Susan Dynarski (Harvard University, Kennedy School) has published Who Benefits from the Education Saving Incentives? Income, Educational Expectations and the Value of the 529 and Coverdell, 57 Nat’l Tax J. 359 (2004). Here is the abstract: This paper examines the incentives created by the 529 and Coverdell tax–advantaged savings accounts. I…
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Poterba on Valuing Assets in Retirement Savings Accounts
Sunday, August 22, 2004 James Poterba (MIT, Dep’t of Economics) has published Valuing Assets in Retirement Saving Accounts, 57 Nat’l Tax J. 489 (2004). Here is the abstract: This paper compares the value of one dollar of an asset held in a tax–deferred account with one dollar of a similar asset held in a taxable…
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Kopczuk & Saez on Top Wealth Shares in the U.S.
Saturday, August 21, 2004 Wojciech Kopczuk (Columbia University, Dep’t of Economics) & Emmanuel Saez (UC-Berkeley, Dep’t of Economics) have published Top Wealth Shares in the United States, 1916-2000: Evidence from Estate Tax Returns, 57 Nat’l Tax J. 445 (2004). Here is the abstract: This paper presents new homogeneous series on top wealth shares from 1916…
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Kovach on Dollar Limitations in the Tax Code
Friday, August 20, 2004 Richard Kovach (Akron) has published A Seldom Considered Aspect of Tax Fairness and Simplification:The Need for a Coherent Policy Perspective on the Many and Varied Dollar Limitations Contained in the Internal Revenue Code, 1 Pittsburgh Tax Rev. 1 (2003). Here is the Introduction: Dollar limitations abound in the Internal Revenue Code…
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Feenberg & Poterba on the AMT and Effective Tax Rates
Friday, August 20, 2004 Daniel Feenberg (NBER) & James Poterba (MIT, Dep’t of Economics) have published The Alternative Minimum Tax and Effective Marginal Tax Rates, 57 Nat’l Tax J. 407 (2004). Here is the abstract: This paper examines how the Alternative Minimum Tax (AMT) affects the weighted average marginal tax rates that apply to various…
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Cooper, Ivimey & Vincenti on State Estate Taxes After EGTRRA
Friday, August 20, 2004 Jeffrey Cooper, John Ivimey & Donna Vincenti have published State Estate Taxes After EGTRRA: A Long Day’s Journey Into Night, 17 Quinnipiac Prob. L.J. 317 (2004). Here is the Conclusion: The passage of EGTRRA completely altered estate taxation in America. Yet, perhaps the most fundamental change, the repeal of the state…
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Temple on General Powers of Appointment in Oklahoma
Thursday, August 19, 2004 Judson Temple (Oklahoma City) has published The Oklahoma Estate Tax: Powers of Appointment, Contingent Remainders, and the Case of Ernest L. Sieber, 28 Okla. City U. L. Rev. 347 (2003). Here is part of the conclusion: The Court of Civil Appeals in Sieber found that the decedent’s power over trust property,…