TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, January 22, 2018

Oei: The Trouble With Gig Talk — Choice Of Narrative And Worker Classification

Shu-Yi Oei (Boston College), The Trouble with Gig Talk: Choice of Narrative and the Worker Classification Fights, 81 Law & Contemp. Probs. ___ (2018):

The term “sharing economy” is flawed, but are the alternatives any better? This Essay evaluates the uses of competing narratives to describe the business model employed by firms like Uber, Lyft, TaskRabbit, and GrubHub. It argues that while the term “sharing economy” may be a misnomer, terms such as “gig economy,” “1099 economy,” “peer-to-peer economy” or “platform economy” are just as problematic, possibly even more so. These latter terms are more effective in exploiting existing legal rules and ambiguities to generate desired regulatory outcomes, in particular, the classification of workers as independent contractors. This is because they are plausible, speak to important regulatory grey areas, and find support in existing laws and ambiguities. They can therefore be deployed to tilt outcomes in directions desired by firms in this sector.

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January 22, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Sunday, January 21, 2018

The Top Five New Tax Papers

SSRN LogoThere is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #3 and #4. The #1 paper is #1 and the #2 paper is #2 among 13,313 tax papers in all-time downloads (see Brian Leiter (Chicago), 11 Tax Profs Blow Up The SSRN Download Rankings).

  1. [45,407 Downloads]  The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the New Legislation, by Ari Glogower (Ohio State), David Kamin (NYU), Rebecca Kysar (Brooklyn) & Darien Shanske (UC-Davis) et al.
  2. [30,266 Downloads]  The Games They Will Play: An Update on the Conference Committee Tax Bill, by Ari Glogower (Ohio State), David Kamin (NYU), Rebecca Kysar (Brooklyn) & Darien Shanske (UC-Davis) et al.
  3. [997 Downloads]  Understanding the Tax Cuts and Jobs Act, by Sam Donaldson (Georgia State)
  4. [662 Downloads]  Federal Income Tax Treatment of Charitable Contributions Entitling Donor to a State Tax Credit, by Joseph Bankman (Stanford), David Gamage (Indiana), Jacob Goldin (Stanford) & Daniel Hemel (Chicago) et al.
  5. [573 Downloads]  Tax Reform: Process Failures, Loopholes and Wealth Windfalls, by Stephen Shay (Harvard)

January 21, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Friday, January 19, 2018

Weekly SSRN Tax Article Review And Roundup: Scharff Reviews Federal Tax Treatment Of Charitable Contributions For State Tax Payments

This week, Erin Scharff (Arizona State) reviews a working paper by Joe Bankman (Stanford), David Gamage (Indiana), Jacob Goldin (Stanford), Daniel Hemel (Chicago), Darien Shanske (Davis), Kirk Stark (UCLA), Dennis Ventry (Davis), & Manoj Viswanathan (Hastings), Federal Income Tax Treatment of Charitable Contributions Entitling Donor to a State Tax Credit.   

Scharff (2017)One of the most important lessons I learned in law school is that legal rules are often less ideological than the context from which they emerge.  It is a lesson I’ve thought about repeatedly this past year, as questions about state standing to sue the federal government and the validity of nationwide injunctions are raised by new parties against a new administration.  I hadn’t, however, seriously considered the way such lessons might apply to substantive tax law.

Of course, it was foolish to think that tax law would be immune from this larger trend.  In response to the 2017 tax legislation’s dramatic curtailment of the state and local tax deduction, several scholars and policymakers have been exploring the possibility that high tax states might want to offer state tax credits for charitable donations made to the state.  As someone long skeptical of my state’s use of charitable tax credits, I’ve find this sudden progressive interest in state tax credits bemusing and intriguing.

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January 19, 2018 in Scholarship, Tax, Tax Policy in the Trump Administration, Weekly SSRN Roundup | Permalink | Comments (1)

Rebecca Kysar Leaves Brooklyn For Fordham

KysarAfter visiting at Fordham last semester, Rebecca Kysar (Brooklyn) is joining the tenured faculty in the fall.  Rebecca's publications include:

 

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January 19, 2018 in Legal Education, Scholarship, Tax, Tax Prof Moves | Permalink | Comments (1)

Viswanathan: Form 1023-EZ And The Streamlined Process For The Federal Income Tax Exemption

Manoj Viswanathan (UC-Hastings), Form 1023-EZ and the Streamlined Process for the Federal Income Tax Exemption: Is the IRS Slashing Red Tape or Opening Pandora's Box?, 163 U. Pa. L. Rev. Online 89 (2014):

On July 1, 2014, the Internal Revenue Service (IRS) released Form 1023-EZ, a streamlined version of the application required of all organizations seeking federal tax-exempt status. Form 1023-EZ requires dramatically less time to complete and represents a radical change to a decades-old process. It is expected that approximately seventy percent of the 80,000 organizations annually applying for tax-exempt status will be eligible to use Form 1023-EZ. The IRS expects that Form 1023-EZ will more efficiently provide determinations to applicants, preserve accuracy, and enable the IRS to focus on back-end compliance. Yet several commentators, including, perhaps counterintuitively, representatives of large consortiums of nonprofits, have decried Form 1023-EZ as an IRS misstep.

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January 19, 2018 in Scholarship, Tax | Permalink | Comments (0)

Morse: Important Developments In Federal Income Taxation

Edward A. Morse (Creighton), Important Developments in Federal Income Taxation:

This [92 page] outline covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It offers a selective treatment of case law and some administrative developments that are likely to interest practitioners and advisors within a broad range of professional practices; it is not intended to provide comprehensive coverage. The discussion includes events reported through November 27, 2017.

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January 19, 2018 in Scholarship, Tax | Permalink | Comments (0)

Thursday, January 18, 2018

Bankman Presents The Federal Tax Treatment Of Charitable Contributions Entitling The Donor To A State Tax Credit Today At Duke

Bankman (2017)Joseph Bankman (Stanford) presents Federal Income Tax Treatment of Charitable Contributions Entitling the Donor to a State Tax Credit (with David Gamage (Indiana), Jacob Goldin (Stanford), Daniel Hemel (Chicago), Darien Shanske (UC-Davis), Kirk Stark (UCLA), Dennis Ventry (UC-Davis) & Manoj Viswanathan (UC-Hastings)) at Duke today as part of its Tax Policy Workshop Series hosted by Lawrence Zelenak:

This paper summarizes the current federal income tax treatment of charitable contributions where the gift entitles the donor to a state tax credit. Such credits are very common and are used by the states to encourage private donations to a wide range of activities, including natural resource preservation through conservation easements, private school tuition scholarship programs, financial aid for college-bound children from low-income households, shelters for victims of domestic violence, and numerous other state-supported programs. Under these programs, taxpayers receive tax credits for donations to governments, government-created funds, and nonprofits.

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January 18, 2018 in Colloquia, Scholarship, Tax | Permalink | Comments (2)

Brennan Presents Debt And Equity Taxation: An Economic And Legal Perspective Today At Indiana

Brennan (2017)Thomas J. Brennan (Harvard) presents Debt and Equity Taxation: A Combined Economic and Legal Perspective (with Robert L. McDonald (Northwestern)) at Indiana-Bloomington today as part of its Tax Policy Colloquium Series hosted by Leandra Lederman:

We describe the law distinguishing debt from equity in the corporate setting, and we discuss the historical development of the rules. We show how economically similar positions may be treated differently because of binary categorizations that are not updated over time, and we use simple economic models to illustrate how dynamic bifurcation of instruments into debt and equity components could eliminate such inconsistencies and associated distortions.

We discuss how the debt-equity distinction affects the corporate income tax, and we show that if ownership financed entirely by risk-free obligations is treated as equity and risk-free obligations by themselves are treated as debt, then a corporate tax providing for interest deductibility burdens only rents, under the assumption that the zero-price risk-premium is not burdened by an income tax. This result could be achieved using the current definitions of debt and equity by making an allowance for corporate equity (ACE) equal to a hypothetical pre-tax risk-free return on equity, and restricting the interest deduction to the same hypothetical return on total debt capital. This would achieve a result similar to that proposed in the Mirrlees Review for a deduction for the normal return to corporate capital.

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January 18, 2018 in Colloquia, Scholarship, Tax | Permalink | Comments (0)

Chorvat & Chorvat: The Dynamic Stability Of Progressive Taxation

TaxingElizabeth Chorvat (Illinois) & Terrence R. Chorvat (George Mason), The Dynamic Stability of Progressive Taxation, 71 Nat'l Tax J. 1 (2018) (reviewing Kenneth Scheve & David Stasavage, Taxing the Rich: A History of Fiscal Fairness in the United States and Europe (Princeton University Press 2016)):

The optimality of progressive taxation is influenced by various factors including elasticities of response, taxpayers’ ability to hide income, the technology of government enforcement, et cetera. In Taxing the Rich, Scheve and Stasavage point to the large increases in taxes on the rich which accompanied the entrance of various countries into the two world wars of the twentieth century and conclude that high taxes on the rich have been sustained essentially only in times of mass mobilization for war, the prime examples of which being the two world wars. Although they are careful not to assert that it is the only setting in which significantly progressive taxes can be implemented and maintained, the authors argue that mass mobilization is the only factor which can be isolated as correlative with highly progressive taxation. Based on the Scheve and Stasavage data — including observations from the tax systems of twenty-one countries between 1800 to 2010 — and the Stata commands used in their analysis online, we conclude that not only are there other factors that have determined the dynamics of progressivity, but that these factors appear to be more important than military mobilization.

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January 18, 2018 in Book Club, Scholarship, Tax | Permalink | Comments (0)

Wednesday, January 17, 2018

Cauble: Itemized Deductions In A High Standard Deduction World

Emily Cauble (DePaul), Itemized Deductions in a High Standard Deduction World, 70 Stan. L. Rev. Online ___ (2018):

New tax legislation enacted in December 2017 exacerbates the extent to which various itemized deductions, such as the charitable contribution deduction and the home mortgage interest deduction, disproportionately benefit high income individuals.

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January 17, 2018 in Scholarship, Tax | Permalink | Comments (0)

Abreu & Greenstein: Embracing The Taxpayer Bill Of Rights

TBORAlice G. Abreu (Temple) & Richard K. Greenstein (Temple), Embracing the TBOR, 157 Tax Notes 1281 (Nov. 27, 2017):

When Congress codified the Taxpayer Bill of Rights (the “TBOR”) in 2015 the tax bar largely shrugged, but that is a mistake. Section 7803(a)(3) is not just another iteration of the phrase Congress used to christen legislation designed to reign in perceived IRS abuses in the 80’s and 90’s, when Congress enacted three different pieces of legislation that bore the name “Taxpayer Bill of Rights.” Despite their lofty titles, none of those enactments contained a single amendment to the Internal Revenue Code that used the word “right,” or employed the language of rights. By contrast, section 7803(a)(3) actually refers to “taxpayer rights” and lists ten items. Therefore, despite the claims of its promoters that the 2015 legislation simply restates rights already provided by the Code, the codification of the TBOR has the power to transform the tax practice and the relationship between taxpayers and the IRS. In this Article we explain why.

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January 17, 2018 in Scholarship, Tax | Permalink | Comments (0)

Merritt:  Faculty Salaries And The Extraordinary Cost Of Research At A Top 25 Law School

Merritt (2018)TaxProf Blog op-ed:  Salaries and Scholarship, by Deborah J. Merritt (Ohio State):

Law professors teach a wide variety of subjects: Property, Civil Procedure, Legal Writing, Law & Economics, Business Associations,  Feminist Legal Theory, Law Clinics. Professors bring diverse backgrounds to this teaching. Some hold JDs, some hold PhDs, some hold both. Some have practiced law, while others have not. Some earned high salaries before joining a law faculty, while others drew more modest paychecks in government, legal aid, nonprofits, or other academic fields.

Despite this variety, there is one constant: professors who focus their teaching on legal writing or clinical courses earn significantly less money than those who teach other types of classes. This is true regardless of degrees, prior professional experience, or past salary level. What explains this pay gap? And what does the gap tell us about our values in legal education?

Before answering those questions, we have to understand the size of the gap. Academics shy away from salary discussions, but silence can hide inequity. To break that silence, I have been gathering information from salary databases released by public universities. I don’t have information on every public law school, but a surprising amount of data is available.

In this post, I will refer to salaries at one leading law school. US Newsranks this school among the top 25 schools nationally, and it is a clear leader in legal education. The salaries at this school, which I’ll call the Myra Bradwell College of Law, do not reflect salaries at every law school. They do, however, illustrate the type of salary gap our schools maintain between professors who teach clinics/legal writing and those who teach other subjects.*

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January 17, 2018 in Legal Education, Scholarship | Permalink | Comments (13)

Christians: Trust In The Tax System — The Problem Of Lobbying

Building TrustAllison Christians (McGill), Trust in the Tax System: The Problem of Lobbying, in Building Trust in Taxation (Bruno Peeters, Hans Gribnau, Jo Badisco ed., 2017):

Fairness in the tax system seems unachievable when the well-advised free-ride on the many benefits of an organized global economy paid for by tax revenues extracted from others. While those publicly accused of ‘tax-dodging’ point to their full compliance with all applicable laws, they are substantially less forth-coming about their efforts to influence the shape of the law to their own benefit. All too often, tax policy appears to respond primarily to those with the resources to influence the policy-makers. As the system becomes increasingly unresponsive to legitimate policy goals and increasingly out of touch with justice — perceived and actual — public perceptions about the system understandably trend toward the cynical.

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January 17, 2018 in Scholarship, Tax | Permalink | Comments (0)

The Ethics Of Baiting And Switching In Law Review Submissions

BaitRyan Scoville (Marquette), The Ethics of Baiting and Switching in Law Review Submissions, 101 Marq. L. Rev. ___ (2018):

Sometimes the authors of law review articles engage in a bait-and-switch: they insert exaggerated claims of novelty or significance into their submission to student editors, and then, after securing a satisfactory offer of publication, moderate those claims in drafts made available to colleagues and the public. By doing so, the authors manage to improve their chances at a desirable placement and avoid unscholarly claims before peers.

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January 17, 2018 in Legal Education, Scholarship | Permalink | Comments (0)

Baker & Raskolnikov: Harmful, Harmless, And Beneficial Uncertainty In Law

Scott Baker (Washington University) & Alex Raskolnikov (Columbia), Harmful, Harmless, and Beneficial Uncertainty in Law, 46 J. Legal Stud. 281 (2017):

This article examines the impact of four types of law-related uncertainty on the utility of risk-neutral agents. We find that greater legal or factual uncertainty makes agents worse off if enforcement is targeted (which means that greater deviations from what the law demands lead to a greater probability of enforcement) or if sanctions are graduated (which means that greater deviations from what the law demands result in higher sanctions). In contrast, agents are indifferent to changes in uncertainty about detection induced by variation in enforcement resources or to changes in uncertainty about sanctions arising from legally irrelevant factors. Finally, risk-neutral agents benefit from greater legal uncertainty if they act only on preapproval by a cautious regulator.

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January 17, 2018 in Scholarship, Tax | Permalink | Comments (0)

Tuesday, January 16, 2018

Prasad Presents Anti-Tax America: The Origins Of Our National Obsession With Tax Cuts Today At Georgetown

PrasadMonica Prasad (Northwestern) presents Anti-Tax America: The Origins of Our National Obsession with Tax Cuts, 24 J. Pol'y Hist. 351 (2012), at Georgetown today as part of its Tax Law and Public Finance Workshop Series hosted by Lilian Faulhaber and Itai Grinberg:

The debt when Reagan entered office was just over $900 billion, not historically high in constant dollars or as a percent of GDP, but by the time Reagan left office it had almost tripled in nominal terms, and in percent of GDP it had gone from 33.4 percent to 51.9 percent. At the end of his term, the debt stood at $2.6 trillion, with a substantial portion of it contributed by Reagan's own policies: a mountain over 160 miles high in loose or tight bricks.

The irony is that the policy that accelerated the growth of that debt was the very policy Reagan was promoting in that first address, the Economic Recovery Tax Act of 1981 (ERTA). This tax cut remains the largest tax cut in American history. Of course, spending increases were also necessary to the creation of the new mountain of debt, but spending has increased many times over the course of the century. What was historically new was the policy of not raising taxes to match those spending increases.

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January 16, 2018 in Colloquia, Scholarship, Tax | Permalink | Comments (3)

Leiserson Presents Dynamic Scoring And Optimal Taxation Today At NYU

GregGreg Leiserson (Washington Center for Equitable Growth) presents Removing the Free Lunch from Dynamic Scores: Reconciling the Scoring Perspective with the Optimal Tax Perspective at NYU today as part of its Tax Policy Colloquium Series hosted by Lily Batchelder and Daniel Shaviro:

Conventional estimates of the revenue effects of proposed tax legislation assume that the legislation would not change macroeconomic aggregates such as output, the capital stock, and employment. Dynamic estimates relax this assumption and—in the emerging consensus approach—replace it with two alternative assumptions. First, the macroeconomic analysis supporting dynamic estimates assumes future policy changes sufficient to address the fiscal imbalances that exist in CBO’s current-law baseline. These changes are assumed to take effect after the period for which economic results are reported. Second, in many but not all cases, the analysis assumes additional future policy changes that offset any change in the government’s present value fiscal position that the proposed legislation would cause, again taking effect after the period for which results are reported.

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January 16, 2018 in Colloquia, Scholarship, Tax | Permalink | Comments (0)

Taite: A Critical Analysis Of The Capital Gains Tax Preferences

Phyllis Taite (Florida A&M), Saving the Farm or Giving Away the Farm: A Critical Analysis of the Capital Gains Tax Preferences, 53 San Diego L. Rev. 1017 (2016):

Over the years the topic of capital gain preferences has been thoroughly debated. Discussions range between whether the tax rates on capital gains should be raised, reduced, or repealed. Other discussions have centered on whether capital gains has an effect on the economy, and if so, how the research supports those assertions. It would be difficult to cover all aspects of the issues associated with capital gains taxes in one article; therefore this discussion will focus on capital gains as applied to individual income taxes.

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January 16, 2018 in Scholarship, Tax | Permalink | Comments (0)

Consumer Law As Tax Alternative

Rory Van Loo (Boston University), Consumer Law As Tax Alternative:

The law and economics paradigm has traditionally emphasized tax and transfer as the best way to achieve distributional goals. This Article explores an alternative. Well-designed consumer laws—defined as the set of consumer protection, antitrust, and entry barrier laws that govern consumer transactions—can make markets more efficient and lessen inequality.

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January 16, 2018 in Scholarship, Tax | Permalink | Comments (0)

Monday, January 15, 2018

Leviner Presents Public Opinion And Tax Justice Today At Hebrew University

Leviner (2018)Sagit Leviner (Ono Academic College) presents In the Eye of the Beholder: Public Opinion on Tax Justice at Hebrew University today as part of its Forum for Tax Law:

The tax system is one of the most influential of civic institutions of our time. Taxes often detract at least one third of our income and they present an immediate and consequential effect with respect to a broad array of actions we make daily, when we choose to get married, have kids, go to college, or buy a loaf of bread. And, even though tax cuts and reforms are accordingly appealing to many people, it is worth taking time to ponder over the consequences of such cuts and reforms.

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January 15, 2018 in Colloquia, Scholarship, Tax | Permalink | Comments (0)

Sunday, January 14, 2018

The Top Five New Tax Papers

SSRN LogoThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #2. The #1 paper is #1 and the #2 paper is #2 among 13,309 tax papers in all-time downloads (see Brian Leiter (Chicago), 11 Tax Profs Blow Up The SSRN Download Rankings).

  1. [44,130 Downloads]  The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the New Legislation, by Ari Glogower (Ohio State), David Kamin (NYU), Rebecca Kysar (Brooklyn) & Darien Shanske (UC-Davis) et al.
  2. [29,508 Downloads]  The Games They Will Play: An Update on the Conference Committee Tax Bill, by Ari Glogower (Ohio State), David Kamin (NYU), Rebecca Kysar (Brooklyn) & Darien Shanske (UC-Davis) et al.
  3. [574 Downloads]  The Senate Introduced a Pragmatic and Geopolitically Savvy Inbound Base Erosion Rule, by Itai Grinberg (Georgetown)
  4. [573 Downloads]  Tax Reform: Process Failures, Loopholes and Wealth Windfalls, by Stephen Shay (Harvard)
  5. [382 Downloads]  Once More, with Feeling: The 'Tax Cuts and Jobs' Act and the Original Intent of Subpart F, by Reuven Avi-Yonah (Michigan) & Nir Fishbien (S.J.D. 2018, Michigan)

January 14, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Saturday, January 13, 2018

NY Times: A Swiss Banker Helped Americans Dodge Taxes. Was It A Crime?

New York Times, A Swiss Banker Helped Americans Dodge Taxes. Was It a Crime?:

Diane Butrus, a business executive from St. Louis, wandered the streets of Zurich, looking for a bank that would help her keep $1.5 million hidden from America tax collectors.

One bank after another turned her down on that afternoon in 2009. They were worried about a United States crackdown on tax evasion and were no longer willing to shelter American money.

Finally, across the street from a city park, up a discreet elevator, seated in a luxurious conference room, Ms. Butrus found a banker ready to help. His name was Stefan Buck.

Mr. Buck said that his employer, Bank Frey, would be happy to take Ms. Butrus’s money, according to court documents and interviews with Mr. Buck and Ms. Butrus. He instructed her to wire the $1.5 million to Bank Frey. He told her that her name wouldn’t be attached to the new account. It would be known internally as Cardinal, an alias she chose in a nod to her favorite baseball team.

After that, Ms. Butrus contacted Mr. Buck via prepaid cellphones she picked up at a Walgreens drugstore. Every six months or so, she flew to Zurich to withdraw money directly from Mr. Buck. She would return to the United States secretly carrying just under $10,000 in cash — the cutoff for having to make a customs declaration.

The setup allowed Ms. Butrus to avoid paying tens of thousands of dollars in income taxes. And it wouldn’t have been possible without Mr. Buck and Bank Frey.

As much as chocolate and watches, Switzerland is known for bank secrecy. That made the country a destination for money that the wealthy wanted to hide. Last decade, it also made Swiss banks targets for an assault by the United States government, which was tired of Americans escaping taxes on money in offshore accounts.

Many banks came clean, divulging their clients to American authorities. Many Americans, including Ms. Butrus, searched for new places to park their money.

Bank Frey was among the very few to defy the legal onslaught. And Mr. Buck, a clean-cut and self-confident 28-year-old at the time he met Ms. Butrus, was the bank’s public face, responsible for landing and then managing American accounts.

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January 13, 2018 in IRS News, Scholarship, Tax | Permalink | Comments (0)

Lipman: (Anti)Poverty Measures Exposed

Florida Tax Review  (2015)Francine J. Lipman (UNLV), (Anti)Poverty Measures Exposed, 21 Fla. Tax Rev. 256 (2017):

Few economic indicators have more salience and pervasive financial impact on everyday lives in the United States than poverty measures. Nevertheless, policymakers, researchers, advocates, and legislators generally do not understand the details of poverty measure mechanics. These detailed mechanics shape and reshape poverty measures and the too often uninformed responses and remedies. This Article will build a bridge from personal portraits of families living in poverty to the resource allocations that failed them by exposing the specific detailed mechanics underlying the Census Bureau’s official (OPM) and supplemental poverty measures (SPM). Too often, when we confront the problem of poverty, the focus is on the lives and behavior of those suffering the burdens of poverty and not on the inadequacy of resource allocations in antipoverty programs. The purpose of poverty measures should be to expose the effectiveness and failures of antipoverty programs so that they can be improved, not to scrutinize the lives and characteristics of those who are enduring these hardships.

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January 13, 2018 in Scholarship, Tax | Permalink | Comments (0)

Friday, January 12, 2018

Weekly SSRN Tax Article Review And Roundup: Speck Reviews Mehrotra's Taxation And The Modern Liberal State

This week, Sloan Speck (Colorado) reviews a new work by Ajay Mehrotra (American Bar Foundation; Northwestern), Fiscal Forearms: Taxation as the Lifeblood of the Modern Liberal State, in The Many Hands of the State: Theorizing the Complexities of Political Authority and Social Control (Kimberly Morgan & Ann Orloff eds., Cambridge University Press 2017).

Speck (2017)Ajay Mehrotra’s forthcoming book chapter, Fiscal Forearms, serves as a meditation on, and an expansion of, the important ideas advanced in his 2013 monograph, Making the Modern American State. Mehrotra, like the larger edited volume in which his chapter falls, starts from Bourdieu’s metaphor of the state divided into spending and fiscal spheres: a “left hand” comprised of (in Bourdieu’s words) the “social workers . . . which are the trace, within the state, of the social struggles of the past,” and a “right hand” made up of the ministers and technocrats at the treasury, as well as the public and private banks that underwrite the state. Mehrotra develops this metaphor, describing fiscal administration as “the forearms of the body politic” and taxation itself as “the lifeblood of the modern state.” More critically, Mehrotra challenges the claim that social struggle leaves an imprint only on the spending side of the ledger, showing through historical examples that taxation—and especially income taxation—is a contested concept deployed to construct relationships between state and citizen and in service of societal change.

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January 12, 2018 in Scholarship, Sloan Speck, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Thursday, January 11, 2018

Donaldson: Understanding The New Tax Law

Samuel A. Donaldson (Georgia State), Understanding the Tax Cuts and Jobs Act:

This manuscript summarizes key provisions of the so-called "Tax Cuts and Jobs Act" affecting United States individuals, small businesses, estates, and trusts. It does not cover changes made to pension and retirement accounts, provisions applicable only to certain industries, rules applicable to tax-exempt organizations, international tax reform, or repeal of the individual mandate under the Patient Protection and Affordable Care Act.

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January 11, 2018 in Scholarship, Tax, Tax Policy in the Trump Administration | Permalink | Comments (0)

Economic Inequality Is About To Get Even Worse

Washington Post, Massive New Data Set Suggests Economic Inequality Is About to Get Even Worse:

The “endless inegalitarian spiral” may be coming for us sooner than we think.

In his best-selling 2014 book “Capital in the Twenty-First Century,” French economist Thomas Piketty warned that if the already rich were able to accumulate wealth faster than economies were able to grow, inequality would skyrocket in the coming decades, potentially destabilizing societies in the process.

Wealth, after all, is self-perpetuating. You put cash in a savings account, and it grows. You buy a home, and its value (typically) appreciates. You invest in the stock market and see an annual rate of return.

Work, on the other hand, isn't like that. If you don't have wealth and want to make money, you have to keep working. If the economy is strong enough, your wages will grow, and eventually you'll be able to build up some wealth of your own. And if your wages are increasing more quickly than wealth is growing, there's a chance that someday, you could catch up with the person who started off with a million-dollar trust fund.

Conversely, if your wages are growing more slowly than wealth is increasing, you'll never be able to catch up. You can work as hard as you want and save as much as you want, but you'll never close the gap with that lucky trust-funder. To use a baseball analogy, not only did they start on third base, they're also running faster than you are.

But inquiries into how fast wealth grows relative to the economy have been hampered by a lack of good, complete, comparable long-term data on the rates of return for various assets: stocks, bonds, real estate and the like. You'd want this to know what you'd expect a “natural” rate of return to be in an economy such as ours: How much would you expect home prices to appreciate over time? What about the expected return on the stock market over the decades? How about government bonds?

Now a working paper, written by Federal Reserve Bank of San Francisco economist Òscar Jordà and others, purports to calculate just that: “The Rate of Return on Everything.”

After compiling this first-of-its-kind data set, Jordà's team makes a startling conclusion: If anything, Piketty's book underestimates the historical rate of return on wealth. “The same fact reported [by Piketty] holds true for more countries and more years, and more dramatically,” the researchers conclude.

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January 11, 2018 in Scholarship, Tax | Permalink | Comments (1)

What Law School Curriculum Committees Can Learn From Architecture Schools

Howard E. Katz (Cleveland State), What Law School Curriculum Committees Can Learn from Architecture Schools, 18 Transactions 622 (2016):

This article discusses the critical review ("crit") and the studio as the signature pedagogies of architecture schools, and suggests how that model might apply or help us to think about experiential education (both simulation and clinical instruction) in law schools.

January 11, 2018 in Scholarship, Tax | Permalink | Comments (0)

Cockfield: Examining Canadian Offshore Tax Evasion

Arthur J. Cockfield (Queen's University), Examining Canadian Offshore Tax Evasion, 65 Canadian Tax J. 651 (2017):

This article reviews academic and government studies that assess the magnitude of Canadian offshore tax evasion, as well as what tax-haven data leaks such as the Panama Papers have told us. This evidence, along with Canada’s historically poor performance in auditing, investigating, and prosecuting offshore tax cheats, calls for an ongoing and measured legal and policy response to inhibit offshore tax evasion.

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January 11, 2018 in Scholarship, Tax | Permalink | Comments (0)

Bach:  (Re)Viewing The American Social Welfare State

Florida Tax Review  (2015)Wendy A. Bach (Tennessee), Poor Support/Rich Support: (Re)Viewing the American Social Welfare State, 20 Fla. Tax. Rev. 495 (2017):

Since at least the 1970s a variety of scholars have redefined the U.S. social welfare state to include not only traditional benefit programs (for example Food Stamps and social security) but also a variety of tax benefits that are “hidden” or “submerged” forms of “welfare for the wealthy.” Including these benefits in the overall picture of U.S. social welfare provision reveals a system that is both larger in size than popularly believed and that, in addition to providing some support for the poor, distributes significant benefits regressively, to households with substantial wealth. Although a variety of scholars and policy analysts have described these outcomes, scholars have yet to focus on the ways in which structural inequality is written directly into the means of administration of U.S. social welfare programs. This article is the first to turn to those questions and to systematically demonstrate that those who are economically (and disproportionately racially) disadvantaged are offered a social welfare state that is meager, punitive and tremendously risky for those who receive its benefits.

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January 11, 2018 in Scholarship, Tax | Permalink | Comments (1)

Wednesday, January 10, 2018

Shay: Will Treasury Close Loophole In Treatment Of Deferred Foreign Income In The Tax Cuts And Jobs Act?

Stephen E. Shay (Harvard), Treasury Can Close a Potential Loophole in the Treatment of Deferred Foreign Income in the Tax Cuts and Jobs Act – Will It Act?:

This paper points out a potential TJCA loophole allowing a reduction in aggregate foreign cash subject to the 15.5% rate unless Treasury takes steps to implement an anti-abuse rule. If Treasury does not act, aggressive taxpayers may be rewarded and cautious taxpayers may have incentives to make second-best uses of their offshore cash.

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January 10, 2018 in Scholarship, Tax | Permalink | Comments (0)

Cryptocurrency & Robots: How To Tax And Pay Tax On Them

Sami Ahmed (J.D. 2017, Yale), Cryptocurrency & Robots: How to Tax and Pay Tax on Them, 68 S.C. L. Rev. ___ (2018):

New technologies, such as blockchain, cryptocurrency (e.g., Bitcoin), and artificial intelligence are rapidly changing how transactions occur in the United States. While scholars have started to examine how a number of areas of law should adapt, very little work has been done on what these changes mean for taxation. Yet these developments could have a huge impact on tax revenues. For example, some approaches to taxing transactions using cryptocurrency could result in these transactions being conducted abroad, beyond the reach of the U.S. taxing authorities. And if robots replace large segments of the labor force, this could drastically shrink federal and state income tax bases.

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January 10, 2018 in Scholarship, Tax | Permalink | Comments (1)

Crane Reviews Rosenthal & Austin's The Dwindling Taxable Share Of U.S. Corporate Stock

Jotwell (Tax) (2016)Charlotte Crane (Northwestern), Who Gets Taxed When A U.S. Corporation Pays Dividends? (JOTWELL) (reviewing Steven M. Rosenthal & Lydia S. Austin (Tax Policy Center), The Dwindling Taxable Share Of U.S. Corporate Stock, 151 Tax Notes 923 (May 16, 2016)):

The Dwindling Taxable Share Of U.S. Corporate Stock, written by Steven M. Rosenthal and Lydia S. Austin, analyzes the available data regarding the ownership of corporate stock in the United States. Over the history of the income tax, most business capital has been invested in corporations, so an assumption that the income taxation of business meant income taxation of corporations was a reasonable assumption. Similarly, most owners of domestic capital were assumed to be taxable individuals. ...

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January 10, 2018 in Scholarship, Tax | Permalink | Comments (0)

Tuesday, January 9, 2018

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 71, No. 1 (Fall 2017):

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January 9, 2018 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Why Do Male Ph.D. Candidates Publish More Than Females At The Same Institution?

Inside Higher Ed, Why Do Male Ph.D. Candidates Publish More Than Women At The Same Institution?:

Numerous studies have found that men in the sciences publish at higher rates than women. But the designs of some of those studies make it difficult to isolate the possible origins of that gap. Women are less likely than men to attend prestigious doctoral programs, complicating any study of gendered publication rates among researchers with different educational backgrounds, for example, as journals favor prestige.

A new study [Sex Differences in Doctoral Student Publication Rates] sought to level the contributing factor field, as it were, by considering researchers — Ph.D. candidates — in the same academic stage at the same institution. The authors wanted to know, specifically, how the number of scholarly works submitted for publication, first authored and published, differed between male and female students. They also asked how those differences varied by field, both within and outside the sciences.

The authors found that men submitted and published substantially more scholarly works than their female peers. That pattern occurred in both the male-dominated engineering and physical sciences, they note, as well as the more gender-balanced natural and biological sciences and even in the sometimes female-dominated humanities and creative arts and social sciences and applied health fields.

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January 9, 2018 in Legal Education, Scholarship | Permalink | Comments (2)

Bayern: An Unintended Consequence Of Reducing The Corporate Tax Rate

Shawn Bayern (Florida State), An Unintended Consequence of Reducing the Corporate Tax Rate, 157 Tax Notes 1137 (Nov. 20, 2017):

This article explains how a 20 percent corporate tax rate could be exploited to avoid individual income taxes. (It was printed in November 2017, when a 20 percent corporate tax rate was under consideration. Similar principles apply to a 21 percent tax rate, but to a lesser extent if the maximum individual rate is lowered to 37 percent.)

January 9, 2018 in Scholarship, Tax | Permalink | Comments (0)

Monday, January 8, 2018

8 Tax Profs: Full Deduction For Charitable Contributions Resulting In State Tax Credit

Joseph Bankman (Stanford), David Gamage (Indiana), Jacob Goldin (Stanford), Daniel Hemel (Chicago), Darien Shanske (UC-Davis), Kirk Stark (UCLA), Dennis Ventry (UC-Davis) & Manoj Viswanathan (UC-Hastings), Federal Income Tax Treatment of Charitable Contributions Entitling the Donor to a State Tax Credit:

This paper summarizes the current federal income tax treatment of charitable contributions where the gift entitles the donor to a state tax credit. Such credits are very common and are used by the states to encourage private donations to a wide range of activities, including natural resource preservation through conservation easements, private school tuition scholarship programs, financial aid for college-bound children from low-income households, shelters for victims of domestic violence, and numerous other state-supported programs. Under these programs, taxpayers receive tax credits for donations to governments, government-created funds, and nonprofits.

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January 8, 2018 in Scholarship, Tax, Tax Policy in the Trump Administration | Permalink | Comments (5)

Faculty Do Not 'Swing For The Fences' In Their Research After Tenure

Inside Higher Ed, New Study of Economics Professors' Research Effort and Impact Says They're Not Exactly "Swinging for the Fences" After Getting Tenure:

Malaise, slump, deadwood — there are lots of words for what supposedly happens to professors’ research outputs after tenure. A forthcoming study in the Journal of Economic Perspectives [Do Economists Swing for the Fences after Tenure?] doesn’t use any of those terms and explicitly says it must not be read as an “indictment” of tenure. But it suggests that research quality and quantity decline in the decade after tenure, at least in economics.

Chart 1

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January 8, 2018 in Legal Education, Scholarship | Permalink | Comments (0)

Sunday, January 7, 2018

Some Taxpayers Forgo Benefits Of Itemizing Due to Filing Costs

Youssef Benzarti (UCLA), How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs (NBER Working Paper No. 23903):

This paper uses a quasi-experimental design and a novel identification strategy to estimate the cost of filing income taxes. First, using U.S. income tax returns, I observe how taxpayers choose between itemizing deductions and claiming the standard deduction. Taxpayers forgo tax savings to avoid compliance costs, which provides a revealed preference estimate of the compliance cost of itemizing. I find that this cost increases with income, consistent with a higher opportunity cost of time for richer house- holds. Second, using my estimates and estimates of the time required to file other schedules, I estimate the cost of filing federal income taxes. I find that this cost has been increasing since the 1980’s and has reached 1.2% of GDP in the most recent years.

NBER

NBER Digest, Some Taxpayers Forgo Benefits of Itemizing Due to Filing Costs:

The total cost of taxpayers' compliance with the U.S. tax system may exceed 1 percent of GDP.

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January 7, 2018 in Scholarship, Tax | Permalink | Comments (0)

Saturday, January 6, 2018

The Top Five New Tax Papers

SSRN LogoThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #1 among 13,282 tax papers in all-time downloads:

  1. [42,622 Downloads]  The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the New Legislation, by Ari Glogower (Ohio State), David Kamin (NYU), Rebecca Kysar (Brooklyn) & Darien Shanske (UC-Davis) et al.
  2. [541 Downloads]  The Senate Introduced a Pragmatic and Geopolitically Savvy Inbound Base Erosion Rule, by Itai Grinberg (Georgetown)
  3. [519 Downloads]  Tax Reform: Process Failures, Loopholes and Wealth Windfalls , by Stephen Shay (Harvard)
  4. [358 Downloads]  Once More, with Feeling: The 'Tax Cuts and Jobs' Act and the Original Intent of Subpart F, by Reuven Avi-Yonah (Michigan) & Nir Fishbien (S.J.D. 2018, Michigan)
  5. [152 Downloads]  Macroeconomic Modeling of Tax Policy: A Comparison of Current Methodologies, by Alan Auerbach (UC-Berkeley), Itai Grinberg (Georgetown), Thomas Barthold (Joint Committee on Taxation), Nicholas Bull (Joint Committee on Taxation), Gavin Elkins (Tax Foundation), Pamela Moomau (Joint Committee on Taxation), Rachel Moore (Joint Committee on Taxation), Benjamin Page (Tax Policy Center), Brandon Pecoraro (Joint Committee on Taxation) & Kyle Pomerleau (Tax Foundation)

January 6, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Friday, January 5, 2018

Weekly SSRN Tax Article Review And Roundup: Mazur Reviews Barry's Taxation, Innovation, And The Sharing Economy

This week, Orly Mazur (SMU) reviews a new work by Jordan Barry (San Diego), Taxation and Innovation: The Sharing Economy as a Case Study.

Mazur (2017-2)Innovation drives economic growth. Thus, encouraging innovation is a worthwhile and necessary endeavor. However, the tools we currently use to promote innovation are not always effective at reaching this desired result. So what can we do to improve the growth of innovation in the United States? Jordan Barry’s new work contributes to the existing literature on this important topic by considering the relationship between the U.S. federal income tax system and innovation.

Barry uses the sharing economy as the focal point of his paper to demonstrate that tax policy is a questionable tool for encouraging innovation. As Barry explains, the growth of our current economy relies significantly on the research and development activities of relatively small and new companies. But the majority of these companies do not take advantage of tax policies that are designed to achieve the goal of encouraging innovation. (For another recent work that uses empirical evidence to demonstrate this phenomenon, see Susan Morse and Eric Allen’s, Innovation and Taxation at Start-Up Firms, 69 Tax L. Rev. 357 (2016)). Moreover, these tax incentives often can lead to unexpected results that may not align with sound policy.

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January 5, 2018 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Kaplow And Shavell And The Priority Of Income Taxation And Transfer

David Blankfein-Tabachnick (Michigan State) & Kevin A. Kordana (Virginia),  Kaplow and Shavell and the Priority of Income Taxation and Transfer, 69 Hastings L.J. 1 (2017):

This Article rejects a central claim of taxation and private law theory, namely, Kaplow and Shavell’s prominent thesis that egalitarian social goals are most efficiently achieved through income taxation and transfer, as opposed to egalitarian alterations in private law rules. Kaplow and Shavell compare the efficiency of rules of tort to rules of tax and transfer in meeting egalitarian goals, concluding that taxation and transfer is always more efficient than other private law legal rules. We argue that Kaplow and Shavell reach this conclusion only through inattention to the body of private law that informs the very basis of their discussion: underlying property entitlements.

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January 5, 2018 in Scholarship, Tax | Permalink | Comments (0)

From Business Tax Theory To Practice In Law School Clinics

Alina S. Ball (UC-Hastings) & Manoj Viswanathan (UC-Hastings), From Business Tax Theory to Practice, 24 Clinical L. Rev. 27 (2017):

The past decade has seen a dramatic increase in the number of business law clinics in legal academia. This increase in clinical transactional courses has not, however, resulted in a proliferation of transactional tax clinical offerings. Although tax issues, including federal, state, and local tax matters, are an integral consideration of nearly every business transaction, most business law clinics explicitly exclude tax representation from their client services. For clients of business law clinics that are social enterprises — companies that combine market-based business strategies and social mission — this lack of tax-focused representation is problematic for two reasons.

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January 5, 2018 in Legal Education, Scholarship, Tax, Teaching | Permalink | Comments (0)

Thursday, January 4, 2018

Davidson Reviews Wendel's Wills Act Compliance And The Harmless Error Approach

Jotwell (T&E)Camille Davidson (Wake Forest), Strict Compliance and Wills Act Formalities (JOTWELL) (reviewing Peter T. Wendel (Pepperdine), Wills Act Compliance and the Harmless Error Approach: Flawed Narrative Equals Flawed Analysis?, 95 Or. L. Rev. 337 (2017)):

In the law of Wills, the testator’s intent is of upmost importance. If there is clear and convincing evidence of a testator’s intent, then a document intended to be his or her will should be probated, right? Not so fast—according to Professor John Langbein, in a jurisdiction that has adopted the strict compliance approach to Wills Act formalities a document will not constitute a validly executed will if all of the statutory requirements are not met, even when evidence shows that the testator intended the document to be his or her will. Langbein penned substantial compliance and harmless error proposals as alternatives to strict compliance. In Wills Act Compliance and the Harmless Error Approach: Flawed Narrative Equals Flawed Analysis?Professor Peter T. Wendel asserts that Professor Langbein has not framed the narrative correctly and therefore the analysis of the issue is flawed. He rephrases the narrative so that the debate can continue in a less simplistic manner. ...

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January 4, 2018 in Scholarship, Tax | Permalink | Comments (0)

Colon: ETFs And In-Kind Redemptions

Jeffrey M. Colon (Fordham), The Great ETF Tax Swindle: The Taxation of In-Kind Redemptions, 122 Penn St. L. Rev. 1  (2017):

Since the repeal of the General Utilities doctrine over 30 years ago, corporations must recognize gain when distributing appreciated property to their shareholders. Regulated investment companies (RICs), which generally must be organized as domestic corporations, are exempt from this rule when distributing property in kind to a redeeming shareholder.

In-kind redemptions, while rare for mutual funds, are a fundamental feature of exchange-traded funds (ETFs). Because fund managers decide which securities to distribute, they distribute assets with unrealized gains and thereby significantly reduce the future tax burdens of their current and future shareholders. Many ETFs have morphed into investment vehicles that offer better after-tax returns than IRAs funded with after-tax contributions.

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January 4, 2018 in Scholarship, Tax | Permalink | Comments (0)

Manns & Todd: The Tax Lifecycle Of A Single Member LLC

F. Philip Manns Jr. (Liberty) & Timothy M. Todd (Liberty), The Tax Lifecycle of a Single Member LLC, 36 Va. Tax Rev. 323 (2017):

The single-member LLC (SMLLC) is ubiquitous. Despite its ubiquity, the Internal Revenue Code (Code) does not squarely address its tax consequences nor even contemplate its existence. This article examines the tax lifecycle of an SMLLC through its formation, operation, and exit event (e.g., sale, gift, or deathtime transfer).

This article identifies and isolates a tax asymmetry that arises from the U.S. Tax Court’s decision in Pierre v. Commissioner. Despite the check-the-box regulations, which disregard the SMLLC, Pierre regards the SMLLC for federal gift tax purposes. This asymmetry has several tax consequences, including a potential prophylactic immunization of transfers to SMLLCs against application of section 2036 — which claws back into the federal gross estate transfers when the transferor retains an interest — in the family partnership context.

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January 4, 2018 in Scholarship, Tax | Permalink | Comments (0)

Wednesday, January 3, 2018

Barry: Taxation And Innovation — The Sharing Economy As A Case Study

Jordan M. Barry (San Diego), Taxation and Innovation: The Sharing Economy as a Case Study, in Cambridge Handbook on Law and Regulation of the Sharing Economy (Nestor Davidson, Michèle Finck & John Infranca, eds., Cambridge University Press 2018):

This chapter considers the relationship between the U.S. federal income tax system and innovation, using the sharing economy as a focal point for analysis. It makes two main points.

First, the tax system is currently a questionable tool for encouraging innovation. Regulators are understandably concerned that taxpayers will use tax incentive provisions in unanticipated ways, and thus are inclined to tightly limit such provisions’ scope. This reduces incentive provisions’ net benefit to taxpayers, and can even cause such provisions to miss their marks entirely. Moreover, small and new companies are key drivers of innovation, and evidence suggests that they are relatively unresponsive to tax incentives.

Second, innovation can help improve the tax system. To fix a problem, one must first identify it; innovation provides opportunities to see where tax law is achieving its goals and where it is falling short. The sharing economy experience suggests some strengths, such as the tax system’s definition of income, as well as weaknesses, such as the dividing line between independent contractors and employees.

January 3, 2018 in Scholarship, Tax | Permalink | Comments (0)

Tuesday, January 2, 2018

Blank Presents The Timing Of Tax Transparency At Hebrew University

Blank (2017)Joshua Blank (NYU, moving to UC-Irvine) presented The Timing of Tax Transparency, 90 S. Cal. L. Rev. 449 (2017) (review here), at Hebrew University in Jerusalem, Israel yesterday as part of its Tax Law Forum hosted by David Gliksberg (Hebrew U):

Fairness in the administration of the tax law is a subject of intense debate in the United States. As myriad headlines reveal, the Internal Revenue Service (“IRS”) has been accused of failing to enforce the tax law equitably in its review of tax-exempt status applications by political organizations, international tax structures of multinational corporations, and estate tax returns of millionaires, among other areas. Many have argued that greater “tax transparency” would better empower the public to hold the IRS accountable and the IRS to defend itself against accusations of malfeasance. Mandatory public disclosure of taxpayers’ tax return information is often proposed as a way to achieve greater tax transparency. Yet, in addition to concerns regarding exposure of personal and proprietary information, broad public disclosure measures pose potential threats to the taxing authority’s ability to enforce the tax law.

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January 2, 2018 in Colloquia, Scholarship, Tax | Permalink | Comments (0)

Sunday, December 31, 2017

The Top Five New Tax Papers

SSRN LogoThis week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #1 among 13,276 tax papers in all-time downloads:

  1. [41,057 Downloads]  The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the New Legislation, by Ari Glogower (Ohio State), David Kamin (NYU), Rebecca Kysar (Brooklyn) & Darien Shanske (UC-Davis) et al.
  2. [506 Downloads]  The Senate Introduced a Pragmatic and Geopolitically Savvy Inbound Base Erosion Rule, by Itai Grinberg (Georgetown)
  3. [478 Downloads]  Tax Reform: Process Failures, Loopholes and Wealth Windfalls , by Stephen Shay (Harvard)
  4. [331 Downloads]  Once More, with Feeling: The 'Tax Cuts and Jobs' Act and the Original Intent of Subpart F, by Reuven Avi-Yonah (Michigan) & Nir Fishbien (S.J.D. 2018, Michigan)
  5. [206 Downloads]  Heading Off a Cliff?, by Michael Graetz (Columbia)

December 31, 2017 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Thursday, December 28, 2017

Feminist Judgments: Rewritten Tax Opinions

Feminist JudgmentsFeminist Judgments: Rewritten Tax Opinions (Bridget J. Crawford (Pace) & Anthony C. Infanti (Pittsburgh), eds.) (Cambridge University Press Dec. 28, 2017):

Could a feminist perspective change the shape of tax laws? Feminist reasoning and analysis are recognized as having tremendous potential to affect employment discrimination, sexual harassment, and reproductive rights laws - but they can likewise transform tax law (as well as other statutory or code-based areas of the law). By highlighting the importance of perspective, background, and preconceptions on reading and interpreting statutes, this volume shows what a difference feminist analysis can make to statutory interpretation. Feminist Judgments: Rewritten Tax Opinions brings together a group of scholars and lawyers to rewrite tax decisions in which a feminist emphasis would have changed the outcome, the court's reasoning, or the future direction of the law. Featuring cases including medical expense deductions for fertility treatment, gender confirmation surgery, tax benefits for married individuals, the tax treatment of tribal lands, and business expense deductions, this volume opens the way for a discussion of how viewpoint is a key factor in statutory interpretation.

Tax Prof contributors: 

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December 28, 2017 in Book Club, Scholarship, Tax | Permalink | Comments (0)

SSRN Tax Professor Rankings

SSRN LogoSSRN has updated its monthly rankings of 750 American and international law school faculties and 3,000 law professors by (among other things) the number of paper downloads from the SSRN database.  Here is the new list (through December 1, 2017) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads and recent downloads (within the past 12 months):

 

 

All-Time

 

Recent

1

Reuven Avi-Yonah (Mich.)

74,442

Gladriel Shobe (BYU)

22,319

2

Michael Simkovic (USC)

38,095

Reuven Avi-Yonah (Mich.)

13,009

3

Paul Caron (Pepperdine)

33,900

D, Dharmapala (Chicago)

3569

4

D. Dharmapala (Chicago)

32,606

Lily Batchelder (NYU)

3519

5

Louis Kaplow (Harvard)

28,866

Richard Ainsworth (BU)

3443

6

Vic Fleischer (San Diego)

24,212

Michael Simkovic (USC)

3388

7

Ed Kleinbard (USC)

23,871

Michael Graetz (Columbia)

3020

8

James Hines (Michigan)

23,354

David Gamage (Indiana)

2895

9

Gladriel Shobe (BYU)

22,768

Andy Grewal (Iowa)

2878

10

Richard Ainsworth (BU)

22,690

Hugh Ault (Boston College)

2676

11

Richard Kaplan (Illinois)

22,477

David Weisbach (Chicago)

2579

12

Ted Seto (Loyola-L.A.)

22,388

Kyle Rozema (Chicago)

2532

13

Katie Pratt (Loyola-L.A.)

20,774

Daniel Hemel (Chicago)

2517

14

David Weisbach (Chicago)

19,999

Ed Kleinbard (USC)

2412

15

Robert Sitkoff (Harvard)

19,713

William Byrnes (Texas A&M)

2283

16

Chris Sanchirico (Penn)

18,905

Omri Marian (UC-Irvine)

2127

17

Brad Borden (Brooklyn)

18,887

Darien Shanske (UC-Davis)

1967

18

Carter Bishop (Suffolk)

18,513

Louis Kaplow (Harvard)

1895

19

Daniel Shaviro (NYU)

18,198

Chris Sanchirico (Penn)

1853

20

Francine Lipman (UNLV)

18,144

Steven Bank (UCLA)

1796

21

Bridget Crawford (Pace)

17,946

Daniel Shaviro (NYU)

1746

22

Jen Kowal (Loyola-L.A.)

17,867

Jordan Barry (San Diego)

1650

23

Dennis Ventry (UC-Davis)

16,676

Stephen Shay (Harvard)

1617

24

Steven Bank (UCLA)

16,046

Bridget Crawford (Pace)

1591

25

David Walker (BU)

15,860

Paul Caron (Pepperdine)

1508

Note that this ranking includes full-time tax professors with at least one tax paper on SSRN, and all papers (including non-tax papers) by these tax professors are included in the SSRN data.

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December 28, 2017 in Scholarship, Tax, Tax Prof Rankings | Permalink | Comments (0)