Search for: "Michael Knoll" Results 41 - 60 of 146
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17 Sep 2021, 11:20 am by Paul Caron
Ruth Mason (Virginia; Google Scholar) & Michael Knoll (Pennsylvania) present Unbundling Undue Burdens virtually today at Florida as part of its Tax Policy Colloquium hosted by David Hasen: Criticizing dormant Commerce Clause doctrine for, among other reasons, involving arbitrary distinctions and inviting judicial legislation, jurists and commentators have advocated for... [read post]
9 Nov 2021, 12:20 pm by Paul Caron
Ruth Mason (Virginia; Google Scholar) & Michael Knoll (Penn) present Unbundling Undue Burdens at NYU today as part of its Tax Policy and Public Finance Colloquium hosted by Daniel Shaviro: Criticizing dormant Commerce Clause doctrine for, among other reasons, involving arbitrary distinctions and inviting judicial legislation, jurists and commentators have... [read post]
13 Jan 2007, 10:57 am
Michael Knoll has posted a fascinating and important paper, Compaq Redux: Implicit Taxes and the Question of Pre-Tax Profit on SSRN. [read post]
24 May 2017, 12:40 pm by Paul Caron
Michael Knoll (Pennsylvania), Taxation, Competitiveness, and Inversions: A Response to Kleinbard, 155 Tax Notes 619 (May 1, 2017): In a 2014 article [Competitiveness’ Has Nothing to Do With It, 144 Tax Notes 1055 (Sept. 1, 2014)], Professor Edward D. [read post]
1 Jun 2015, 2:48 pm by Daniel Shaviro
Last year, I addressed Piketty.This time around I have written a piece, just posted here, lauding recent scholarship by Michael Knoll, Ruth Mason, and Alan Viard that addresses the legal definition of discrimination against interstate commerce, and that appears to have completely persuaded the Supreme Court majority in the recent state income tax law case, Comptroller v. [read post]
9 Mar 2012, 6:00 am by Yale Law Journal
Knoll   ESSAY   Income Tax Discrimination: Still Stuck in the Labyrinth of Impossibility Michael J. [read post]
4 Feb 2015, 11:30 am by Paul Caron
. ___ (2014), at Pennsylvania today as part of its Tax Law and Policy Workshop Series hosted by Michael Knoll, Chris William Sanchirico, and Reed Shuldiner: The ownership nationality of large US... [read post]
2 Oct 2019, 1:00 pm by Paul Caron
Daniel Hemel (Chicago, visiting at Harvard) presents Phaseouts at Pennsylvania today as part of its Tax Law and Policy Workshop Series hosted by Michael Knoll, Chris Sanchirico, and Reed Shuldiner: The Internal Revenue Code is replete with tax benefits that phase out with income. [read post]
24 Oct 2018, 12:47 pm by Paul Caron
Ari Glogower (Ohio States) A Constitutional Wealth Tax at Pennsylvania today as part of its Tax Law and Policy Workshop Series hosted by Michael Knoll, Chris Sanchirico, and Reed Shuldiner: A wealth tax could address rising inequality and more accurately tailor the tax system to taxpayers’ economic differences. [read post]
31 Oct 2018, 12:35 pm by Paul Caron
Wei Cui (British Columbia) presents Arguments in Defense of the Digital Service Tax at Pennsylvania today as part of its Tax Law and Policy Workshop Series hosted by Michael Knoll, Chris Sanchirico, and Reed Shuldiner: Do digital platforms, operated by multinational companies, give rise to new profit tax bases? [read post]
5 Dec 2018, 1:00 pm by Paul Caron
: Economic Nexus and Other Efforts to Respond to the Changing International Tax Landscape at Pennsylvania today as part of its Tax Law and Policy Workshop Series hosted by Michael Knoll, Chris Sanchirico, and Reed Shuldiner: In October of 2018, lawmakers in the United... [read post]
28 Nov 2018, 12:49 pm by Paul Caron
Jason Oh (UCLA) presents The Effects of Capital Gains Rate Uncertainty on Realization (with David Kamin (NYU)) at Pennsylvania today as part of its Tax Law and Policy Workshop Series hosted by Michael Knoll, Chris Sanchirico, and Reed Shuldiner: Taxpayers should expect capital gains rates to fluctuate in light of... [read post]
10 Oct 2018, 1:00 pm by Paul Caron
Joseph Rosenberg (Tax Policy Center) presents The Tax Cuts and Jobs Act and Investment Incentives at Pennsylvania today as part of its Tax Law and Policy Workshop Series hosted by Michael Knoll, Chris Sanchirico, and Reed Shuldiner: This paper estimates the impact of the Tax Cuts and Jobs Act (TCJA)... [read post]
20 Nov 2019, 1:00 pm by Paul Caron
Kerk Phillips (CBO) & Jaeger Nelson (CBO) present Macroeconomic Effects of Reducing OASI Benefits: A Comparison of Seven Overlapping-Generations Models at Pennsylvania today as part of its Tax Law and Policy Workshop Series hosted by Michael Knoll, Chris Sanchirico, and Reed Shuldiner: In this paper we evaluate the effects of... [read post]