Friday, February 20, 2015
Symposium, Business Tax Reform: Emerging Issues in the Taxation of U.S. Entities, 18 Chap. L. Rev. 1-314 (2014):
- David Hasen (Colorado), The Reinvestment Deduction: A Modest Proposal to Reform the Taxation of Business Income, 18 Chap. L. Rev. 49 (2014)
- Roberta Mann (Oregon), Subchapter S: Vive le Difference! 18 Chap. L. Rev. 65 (2014).
- Walter D. Schwidetzky (Baltimore), Integrating Subchapters K and S and Beyond, 18 Chap. L. Rev. 93 (2014)
- J. Clifton Fleming, Jr. (BYU) & Robert J. Peroni (Texas), A Hitchhiker’s Guide to Outbound International Tax Reform, 18 Chap. L. Rev. 133 (2014)
- Omri Marian (Florida), The Function of Corporate Tax-Residence in Territorial Systems, 18 Chap. L. Rev. 157 (2014)
- Tracy A. Kaye (Seton Hall), The Offshore Shell Game: U.S. Corporate Tax Avoidance Through Profit Shifting, 18 Chap. L. Rev. 185 (2014)
- Darien Shanske (UC-Davis), State-Level Carbon Taxes and the Dormant Commerce Clause: Can Formulary Apportionment Save the World? 18 Chap. L. Rev. 191 (2014).
- John A. Swain (Arizona), State Income Taxation of Out-of-State Corporate Partners, 18 Chap. L. Rev. 211 (2014)
- Jonathan Barry Forman (Oklahoma), Reconsidering the Tax Treatment of Pensions and Annuities, 18 Chap. L. Rev. 221 (2014)
- Stephan Michael Brown (J.D. 2014, Chapman), One-Size-Fits-Small: A Look at the History of the FBAR Requirement, the Offshore Voluntary Disclosure Programs, and Suggestions for Increased Participation and Future Compliance, 18 Chap. L. Rev. 243 (2014)
- Andrew Gahan (J.D. 2014, Chapman), The Home-Sale Exclusion: A Proposal Targeted at Eliminating Speculation, 18 Chap. L. Rev. 267 (2014)
- Dallis Nicole Warshaw (J.D. 2014, Chapman), Breaking the Bank: The Tax Benefits of Legalizing Online Gambling, 18 Chap. L. Rev. 289 (2014)