August 23, 2011
The Tax Lawyer Publishes New IssueThe Tax Lawyer has published Vol. 64, No. 2 (Winter 2011):
- Bradley T. Borden (Brooklyn) & Douglas L. Longhofer (Martin Pringle, Wichita, KS), The Liability-Offset Theory of Peracchi, 64 Tax Law. 237 (2011)
- Douglas A. Kahn (Michigan), The Taxation of a Gift or Inheritance from an Employer, 64 Tax Law. 273 (2011)
- Robert P. Rothman (Akin Gump, New York), Tax Opinion Practice, 64 Tax Law. 301 (2011)
- Andrew Walker (Milbank, New York), The Submerged Logic of “Doing Business” and Attribution: Diving Below the Surface of the Offshore Lending “GLAM”, 64 Tax Law. 405 (2011)
- Brea E. L’Heureux (J.D. 2011, Georgetown), Note, Why Common Law Calculus Failed: An Analysis of the Economic Substance Doctrine in Klamath Strategic Investment Fund v. United States, 64 Tax Law. 471 (2011)
- Joseph McCain (J.D. 2011, Georgetown), Note, United States v. Fletcher: Through the Lens of Section 83 Applied to Restricted Stock Accounts, 64 Tax Law. 489 (2011)
- Michael Pih (J.D. 2011, Georgetown), Note, A (Federal) Civil Action: When the Tax Injunction Act and Comity Bar Federal Court Jurisdiction, 64 Tax Law. 503 (2011)
- John O. Sawyko (J.D. 2011, Georgetown), Note, The Tax Practitioner–Client Privilege: Valero’s Shortcomings and a Better Approach, 64 Tax Law. 519 (2011)
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This assumes that spending would not have risen had the wealthy been paying tax at higher rates. I do not think that is a safe assumption. Even now, it is damn near impossible to get Congress to stop spending as our economy spirals downward.
All other means of balancing the budget should be pursued before raising taxes, and that includes other means of revenue generation, such as asset sales.
Posted by: Matthew | Aug 23, 2011 4:53:56 PM
Using pre 1987 tax data make your comparisions meanless. Prior to 87, most high income individuals could and did shelter a significant portion of their taxable income.
You are engaging in class warfare.
Compare what top 5% pays in US verses major developed countries. Clear in US the upper middle class in under taxed. Middle class and upper lower cass pays too litle.
As to how, reduce ordinary income tax rates and increase capital gains rates (i., e., like 87 act). Major tax break for rich capital gains. Then go after private foundations, taxing them as corporations and elilminating both estate and income tax deduction for gifts for private foundations.
Posted by: michael moran | Aug 23, 2011 7:53:58 PM