Search for: "Leandra Lederman" Results 121 - 140 of 319
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2 Feb 2024, 2:00 am by Paul Caron
Daniel Schaffa (Richmond; Google Scholar) presents two papers at Indiana-Maurer today as part of its Tax Policy Colloquium hosted by Leandra Lederman: The Regressivity of Complexity: This article presents evidence suggesting that complexity in the US tax system is regressive. [read post]
1 Apr 2021, 12:20 pm by Paul Caron
Brian Galle (Georgetown; Google Scholar) & Stephen Shay (Boston College; Google Scholar) present Admin Law and the Crisis of Tax Administration virtually at Indiana today as part of its Tax Policy Colloquium Series hosted by Leandra Lederman: Even as the modern IRS is struggling to do its job, guardrails around... [read post]
3 Apr 2014, 12:49 pm by Paul Caron
. ___ (2014), at Indiana-Bloomington today as part of its Tax Policy Colloquium Series hosted by Leandra Lederman: This Article is the second in a series that examines the estate tax from a... [read post]
15 Jul 2009, 9:48 am
Leandra Lederman (Indiana-Bloomington) reports that she and her colleague Aviva Orenstein have completed side one of the puzzle -- note the (loop)hole in the income section! [read post]
9 Sep 2021, 12:20 pm by Paul Caron
Clint Wallace (South Carolina; Google Scholar) presents The Democracy Criterion for Taxation virtually today as part of the Indiana Tax Policy Colloquium hosted by Leandra Lederman: Tax scholars generally focus on the normative criteria of equity and efficiency in evaluating and designing tax policies, with little regard for governing context.... [read post]
5 Feb 2020, 2:00 am by Paul Caron
Werner Haslehner (University of Luxembourg; ATOZ Tax Advisors, Luxembourg) presents Tax Competition — the Good, the Bad, and the Ugly at Indiana today as part of its Tax Policy Colloquium Series hosted by Leandra Lederman: International tax competition is a key driver of domestic tax policy, regional harmonisation and global... [read post]
26 Aug 2021, 11:20 am by Paul Caron
Jonathan Choi (Minnesota; Google Scholar) presents Beyond Purposivism in Tax Law (video) virtually today as part of the Indiana Tax Policy Colloquium hosted by Leandra Lederman. [read post]
23 Sep 2021, 12:20 pm by Paul Caron
Francine Lipman (UNLV; Google Scholar) presents Tax Audits, Economics, and Racism virtually at Indiana today as part of its Tax Policy Colloquium hosted by Leandra Lederman: Funding and targeting IRS enforcement would not only pay for itself but would also provide enough tax revenue to finance remedies for debilitating social... [read post]
4 Feb 2016, 11:00 am by Paul Caron
Lloyd Hitoshi Mayer (Notre Dame) presents Taxing Politics at Indiana today as part of its Tax Policy Colloquium hosted by Leandra Lederman: This draft Article addresses two key questions relating to the interaction between federal tax law and political activity. [read post]
18 Jan 2018, 12:05 pm by Paul Caron
McDonald (Northwestern)) at Indiana-Bloomington today as part of its Tax Policy Colloquium Series hosted by Leandra Lederman: We describe the law distinguishing debt from equity in the corporate setting, and we discuss... [read post]
9 Mar 2015, 12:35 pm by Paul Caron
Brant Hellwig (Dean (as of July 1, 2015), Washington & Lee) presents The Constitutional Nature of the United States Tax Court at Indiana today as part of its Tax Policy Colloquium hosted by Leandra Lederman: Is the United States Tax Court part of the Executive Branch of Government? [read post]
30 Jan 2007, 12:36 pm
Interesting article in this week's National Law Journal: IRS Must File Answers in Small Cases, by Marcia Coyle, which quotes Nancy Abramowitz (American), Leandra Lederman (Indiana), and me on the Tax Court's proposed amendment to Rule 173 to require the... [read post]
12 Apr 2024, 4:00 am by Paul Caron
Emily Cauble (Wisconsin; Google Scholar) presents Informal Tax Guidance’s Impact at Indiana-Maurer today as part of its Tax Policy Colloquium hosted by Leandra Lederman: This Article presents the results of a new survey of 2191 U.S. adults designed to gain insight into the impact that statements in informal IRS guidance... [read post]
19 Jan 2017, 12:05 pm by Paul Caron
Daniel Hemel (Chicago) presents Federalism as a Safeguard of Progressivity at Indiana-Bloomington today as part of its Tax Policy Colloquium Series hosted by Leandra Lederman: This article considers the distributional consequences of the Supreme Court’s federalism jurisprudence over the past quarter century, focusing specifically on the anti-commandeering and state sovereign... [read post]
11 Apr 2013, 1:30 pm by Paul Caron
. ___ (2013) (with Nancy Staudt (USC)), at Indiana today as part of its Tax Policy Colloquium hosted by Leandra Lederman: A new innovation on the IPO landscape has emerged in the last two decades, allowing... [read post]
2 Mar 2017, 12:31 pm by Paul Caron
Allison Christians (McGill) presents Human Rights at the Borders of Tax Sovereignty at Indiana-Bloomington today as part of its Tax Policy Colloquium Series hosted by Leandra Lederman: Tax scholarship typically presumes the state' s power to tax and therefore rarely concerns itself with analyzing which relationships between a government and... [read post]
20 May 2007, 10:02 am
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #2:1. [460 Downloads] Stranger than Fiction: Taxing Virtual Worlds, by Leandra Lederman (Indiana)... [read post]
13 Feb 2014, 1:05 pm by Paul Caron
.: International Tax and Ownership Nationality at Indiana-Bloomington today as part of its Tax Policy Colloquium Series hosted by Leandra Lederman: The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how... [read post]