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19 Dec 2018, 4:00 am by Paul Caron
TaxProf Blog op-ed: Senator Rubio’s Mysterious Buyback Tax Proposal, by Gregg Polsky (Georgia): Senator Marco Rubio has recently argued that stock buybacks are taxed more favorably than dividends and that this preference should be eliminated. [read post]
19 Feb 2019, 2:00 am by Paul Caron
Daniel Hemel (Chicago) & Gregg Polsky (Georgia), There’s a Problem With Buybacks, but It’s Not What Senators Think, 162 Tax Notes 765 (Feb. 18, 2019): In a deeply divided Washington, one of the few issues on which leading lawmakers on both sides of the aisle appear to agree is that... [read post]
15 Feb 2018, 12:53 pm by Paul Caron
Gregg Polsky (Georgia) presents Explaining Choice-of-Entity Decisions by Silicon Valley Start-Ups at Villanova today as part of its John F. [read post]
16 Sep 2016, 1:20 pm by Paul Caron
Gregg Polsky (Georgia) presents Elite Tax Professionals Behaving Badly: The Sad and Sordid Management Fee Waiver Saga at Florida today as part of its Tax Policy Colloquium Series hosted by Yariv Brauner: For at least the past 15 years, many private equity fund managers have used a technique—known as a... [read post]
30 Mar 2020, 12:30 pm by Paul Caron
Gregg Polsky (Georgia) presents Explaining Choice-of-Entity Decisions by Silicon Valley Start-Ups online at BYU today as part of its Tax Policy Colloquium Series hosted by Cliff Fleming and Gladriel Shobe: Perhaps the most fundamental role of a business lawyer is to recommend the optimal entity choice for nascent business enterprises.... [read post]
1 Feb 2018, 12:35 pm by Paul Caron
Gregg Polsky (Georgia) presents The Realities of Modern Elite Tax Practice: A Case Study of the Management Fee Waiver Strategy at Duke today as part of its Tax Policy Workshop Series hosted by Lawrence Zelenak: For over 15 years, many private equity fund managers have used a technique—known as the... [read post]
24 Mar 2016, 1:05 pm by Paul Caron
Gregg Polsky (North Carolina) presents The Up-C Revolution (with Adam Rosenzweig (Washington University)) at Duke today as part of its Tax Policy Workshop Series hosted by Lawrence Zelenak: Over the past few years, a revolutionary new tax structure, known as the Up-C, has been increasingly utilized, particularly in instances where... [read post]
9 Nov 2015, 12:54 pm by Paul Caron
Gregg Polsky (North Carolina) presents The Up-C Revolution (with Adam Rosenzweig (Washington University)) today as part of its Advanced Topics in Taxation Workshop Series hosted by Herbert Beller, Charlotte Crane, David Cameron, Philip Postlewaite, Jeffrey Sheffield, and Robert Wootton: Over the past few years, a revolutionary new tax structure, known... [read post]