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Friday, April 18, 2014

Weekly Student Tax Note Roundup

April 18, 2014 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (2)

Friday, April 11, 2014

Weekly Student Tax Note Roundup

Friday, March 28, 2014

Weekly Student Tax Note Roundup

March 28, 2014 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0)

Friday, March 21, 2014

Weekly Student Tax Note Roundup

Friday, March 14, 2014

Weekly Student Tax Note Roundup

Friday, February 28, 2014

Weekly Student Tax Note Roundup

Friday, February 21, 2014

Weekly Student Tax Note Roundup

February 21, 2014 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0)

Friday, February 14, 2014

Weekly Student Tax Note Roundup

February 14, 2014 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0)

Friday, February 7, 2014

Weekly Student Tax Note Roundup

February 7, 2014 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0)

Friday, January 31, 2014

Weekly Student Tax Note Roundup

January 31, 2014 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0)

Friday, January 17, 2014

Weekly Student Tax Note Roundup

Friday, January 10, 2014

Weekly Student Tax Note Roundup

January 10, 2014 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0)

Friday, December 20, 2013

Weekly Student Note Tax Roundup

Weekly RoundupShaun P. Mahaffy (J.D. 2013, Yale), Note, The Case for Tax: A Comparative Approach to Innovation Policy, 123 Yale L.J. 812 (2013):

The federal government deploys a variety of institutions—patent, tax, and spending, among others—to encourage innovation. But legal scholars have given short shrift to how these institutions should be coordinated. In this Note, I argue that tax credits could be used to ameliorate a number of inefficiencies that arise from the failures of patent law. Deploying strong tax credits narrowly could improve incentives for small businesses and in emerging industries at a relatively low cost. I argue that this style of comparative institutional analysis should be part of every innovation scholar’s toolbox.

December 20, 2013 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0)

Friday, December 13, 2013

Weekly Student Note Tax Roundup

December 13, 2013 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0)

Friday, December 6, 2013

Weekly Student Note Tax Roundup

Weekly Roundup Kate B. Deal (J.D. 2013, Georgetown), Note, Incentivizing Conservation:  Restructuring the Tax-Preferred Easement Acceptance Process to Maximize Overall Conservation Value, 101 Geo. L.J. 1587 (2013) (First Prize, 2013 Tannenwald Tax Writing Competition):

The rapid development of private land in the United States has prompted a corresponding increase in the use of conservation easements as a vital element of U.S. land preservation and conservation policy. The federal government incentivizes these easements through an income-tax deduction for donations of qualifying easements to nonprofit land trusts. There are many advantages to the current structure of the tax incentive: it allows for local control of easement decisions, minimizes certain administrative costs of the program, and does not subject conservationists to reliance on the annual congressional appropriations process for easement funding. Despite these benefits, the tax deduction fails to properly incentivize conservation in some important ways. The nature of easements as partial interests in property makes valuation difficult, often resulting in an allocation of tax benefits based on lost economic development potential rather than on conservation value. Donee organizations often lack sufficient resources to enforce their easements in perpetuity, and claimed deductions are not always effectively monitored. To preserve the benefits of the current incentive structure while mitigating the primary concerns associated with the deduction, this Note proposes imposing a variable annual cap on the value of easements that may be accepted by individual donee land trusts. Structured like a financial capitalization requirement, this annual cap would increase in proportion to a land trust’s financial capacity to enforce its easements, thereby addressing each of the primary drawbacks associated with the current deduction while still retaining its crucial role as a primary federal incentive for land conservation.

December 6, 2013 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0)

Friday, November 29, 2013

Weekly Student Note Tax Roundup

Friday, November 15, 2013

Weekly Student Note Tax Roundup

Weekly Roundup

November 15, 2013 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0)

Friday, November 1, 2013

Weekly Student Note Tax Roundup

Weekly Roundup

November 1, 2013 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0)

Friday, October 25, 2013

Weekly Student Note Tax Roundup

Friday, October 18, 2013

Weekly Student Note Tax Roundup

Weekly Roundup

October 18, 2013 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0)

Friday, October 11, 2013

Weekly Student Note Tax Roundup

Weekly Roundup

October 11, 2013 in Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0)

Friday, October 4, 2013

Weekly Student Note Tax Roundup

Weekly Roundup

October 4, 2013 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0)

Friday, September 27, 2013

Weekly Student Note Tax Roundup

Friday, September 20, 2013

Weekly Student Note Tax Roundup

Weekly Roundup

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Friday, September 13, 2013

Weekly Student Note Tax Roundup

Weekly Roundup

September 13, 2013 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0) | TrackBack (0)

Friday, September 6, 2013

Weekly Student Note Tax Roundup

Weekly Roundup

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Friday, August 30, 2013

Weekly Student Note Tax Roundup

Weekly Roundup

August 30, 2013 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0) | TrackBack (0)

Friday, August 23, 2013

Weekly Student Tax Note Roundup

Weekly Roundup

August 23, 2013 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0) | TrackBack (0)

Friday, August 16, 2013

Weekly Student Tax Note Roundup