Paul L. Caron

Thursday, January 7, 2010

The Shelf Project Starts SSRN Paper Series

Shelf The Shelf Project has started a Law Research Centers Papers series in the Legal Scholarship Network:

The proposal is made as a part of The Shelf Project, which is a collaboration among tax professionals to develop and perfect proposals to help Congress raise revenue. The current deficit, now at $1.6 trillion or 11.2% of GDP, cannot be sustained. In the impending revenue crisis, base-protecting revenue provisions that were not possible under ordinary politics become political necessities. Shelf projects defend the tax base and improve the rationality and efficiency of the tax system. Shelf Project proposals are intended to raise revenue without raising rates because the best tax systems have the broadest possible base to reach the lowest feasible tax rates.

Reuven S. Avi-Yonah (Michigan):

Karen C. Burke (San Diego), Collapsible Real Estate Partnership Proposal, 120 Tax Notes 593 (Aug. 11, 2008)

Keith Fogg (Villanova), National Tax Lien Registry, 120 Tax Notes 783 (Aug. 25, 2008)

Calvin H. Johnson (Texas):

Charles I. Kingson (Ernst & Young, New York):

David S. Miller (Cadwalader, New York), A Progressive System of Mark-to-Market Taxation, 121 Tax Notes 213 (Oct. 13, 2008)

Ian W. H. Parry (Resources for the Future), Raise $100 Billion from a $20 Co2 Tax, 123 Tax Notes 243 (Apr. 13, 2009)

Gregg D. Polsky (Florida State) & Brant J. Hellwig, (South Carolina), Close the Yield Exemption Loophole Created by Childs, 123 Tax Notes 1141 (June 1, 2009)

Richard Schmalbeck (Duke) & Jay A. Soled (Rutgers Business School), Elimination of the Deduction for Business Entertainment Expenses, 123 Tax Notes 757 (May 11, 2009)

Andrew Stumpff (Davis Polk & Wardwell, New York) & Norman P. Stein (Alabama), Repeal Tax Incentives for ESOPs, 125 Tax Notes 337 (Oct. 19, 2009)

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