Search for: "Daniel Shaviro" Results 221 - 240 of 438
Sort by Relevance | Sort by Date
RSS Subscribe: 20 results | 100 results
5 Sep 2015, 6:46 am by Eric Rasmusen
Professor Daniel Shaviro of NYU has a good blog post on September 2, "Arnold Harberger's famous 1962 article on corporate tax incidence. [read post]
2 Jul 2015, 12:05 pm by Paul Caron
Daniel Shaviro (NYU), Taxing Potential Community Members' Foreign Source Income: Recent years have witnessed rising debate, on both sides of the Atlantic, regarding how to define the category of individuals whom a given country classifies as domestic taxpayers, and who thus may be taxable on their foreign source income (FSI)... [read post]
1 Jun 2015, 3:30 am by Daniel Shaviro
Daniel Shaviro For good reasons on balance, the best academic work in tax (and other) law has moved far away in recent decades from focusing primarily on which answers to particular questions are legally correct. [read post]
20 May 2015, 12:05 pm by Paul Caron
Daniel Shaviro (NYU), The Crossroads Versus the Seesaw: Getting a 'Fix' on Recent International Tax Policy Developments: U.S. international tax policy is at a crossroads, say those who urge the United States to adopt what common parlance would call a territorial system. [read post]
5 May 2015, 1:03 pm by Paul Caron
Polsky (North Carolina) presents A Compendium of Private Equity Tax Games at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: This paper will describe and analyze tax strategies, lawful and unlawful, used by private equity firms to minimize taxes.... [read post]
28 Apr 2015, 1:10 pm by Paul Caron
Schizer (Columbia) presents Energy Tax Expenditures: Worthy Goals, Competing Priorities, and Flawed Institutional Design at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: Part I outlines the environmental, national security, and economic goals of energy tax expenditures. [read post]
21 Apr 2015, 1:05 pm by Paul Caron
The Optimal Taxation of Housing Consumption at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: Optimal tax theory suggests that it is more efficient to tax housing as a... [read post]
14 Apr 2015, 12:25 pm by Paul Caron
Rev. 783 (2015), at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: Although both marriage penalties and marriage bonuses... [read post]
7 Apr 2015, 12:46 pm by Paul Caron
Lillian Mills (Texas) presents Managerial Characteristics and Corporate Taxes at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: Motivated by literature and anecdotal evidence, we identify a salient managerial characteristic that is associated with higher tax compliance. [read post]
31 Mar 2015, 12:40 pm by Paul Caron
Ring (Boston College)), at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: The past few years have seen the rise of a new... [read post]
24 Mar 2015, 12:45 pm by Paul Caron
Leigh Osofsky (Miami) presents The Case for Categorical Nonenforcement at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: Executive nonenforcement of the law is a hot-button issue. [read post]
10 Mar 2015, 1:13 pm by Paul Caron
Yin (Virginia) presents Protecting Taxpayers from Congressional Lawbreaking at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: This paper describes how the U.S. [read post]
3 Mar 2015, 1:02 pm by Paul Caron
Ruth Mason (Virginia) presents Citizenship Taxation at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: The United States is the only country that taxes its citizens’ worldwide income, even when those citizens live indefinitely abroad. [read post]
24 Feb 2015, 12:13 pm by Paul Caron
Linda Sugin (Fordham) presents Invisible Taxpayers at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: The invisibility of taxpayers in the legal system creates a substantial problem for tax justice, both substantive and procedural. [read post]
10 Feb 2015, 1:00 pm by Paul Caron
Eric Toder (Tax Policy Center) presents Lessons the United States Can Learn From Other Countries' Territorial Systems for Taxing Income of Multinational Corporations (with Rosanne Altshuler (Rutgers) & Stephen Shay (Harvard)) at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: The... [read post]
4 Feb 2015, 1:05 pm by Paul Caron
View at NYU yesterday as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: Whereas the fiction of legal personality is often used outside the United States to... [read post]
27 Jan 2015, 12:20 pm by Paul Caron
David Kamin (NYU) presents In Good Times and Bad: Designing Legislation That Responds to Fiscal Uncertainty at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: Congress often moves slowly to change tax and spending laws when circumstances change, but there are... [read post]