Search for: "Darien Shanske"
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21 Jun 2019, 11:30 am
This week, Mirit Eyal-Cohen (Alabama) reviews Darien Shanske (UC-Davis), States Can and Should Respond Strategically to Federal Tax Law, 45 Ohio N.U. [read post]
19 Oct 2022, 2:00 am
David Gamage (Indiana; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar), Phased Mark-to-Market for Billionaire Income Tax Reforms, 176 Tax Notes Fed. 1875 (Sept. 19, 2022): In this installment of Academic Perspectives on SALT, Gamage and Shanske advocate for phased mark-to-market as a mechanism for reforming the taxation of investment... [read post]
16 Aug 2019, 12:10 am
Darien Shanske (UC-Davis), State Tax Administrators: Please Do Your Part in Sending PL 86–272 Off Into the Sunset: This is the story of an arbitrary and destructive interstate tax shelter, one created by the federal government. [read post]
11 Mar 2023, 6:33 am
Galle (Georgetown), David Gamage (Indiana), and Darien Shanske (U.C. [read post]
27 May 2021, 12:20 pm
Darien Shanske (UC-Davis), A Brief Theory of Taxation and Framework Public Goods, in Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (Dominic de Cogan (Cambridge) & Peter Harris (Cambridge) eds. 2020): The literature on the question of how best to distribute the burden of taxation is technical and... [read post]
3 Aug 2012, 9:48 am
Darien Shanske (UC-Hastings), The Philosophy of Tax: A Review of David Foster Wallace’s The Pale King: David Foster Wallace's last novel, The Pale King, revolves around the administration of the federal income tax. [read post]
21 Aug 2018, 1:29 pm
Joseph Bankman (Stanford) & Darien Shanske (UC-Davis), The Full Deduction Rule and the Substance Over Form Doctrine: In this essay, we discuss the application of substance over form and related common-law interpretive doctrines to the new donation credit proposals, the so-called “SALT workarounds. [read post]
12 Nov 2020, 12:05 am
Darien Shanske (UC-Davis) & David Gamage (Indiana), The Case for State Borrowing as a Response to the Current Crises, 97 Tax Notes State 1137 (Sept. 14, 2020): This essay explains how and why U.S. state governments can and should borrow funds in the absence of sufficient federal aid during the... [read post]
1 Sep 2020, 11:20 am
Darien Shanske (UC-Davis), How the States Can Tax Shifted Corporate Profits: An Application of Strategic Conformity, 93 S. [read post]
31 Aug 2018, 1:00 am
David Gamage (Indiana) & Darien Shanske (UC-Davis), The Future of Salt: A Broader Picture, 88 State Tax Notes 1275 (June 25, 2018): In this essay, we evaluate the new cap on the state and local tax (SALT) deduction. [read post]
11 Nov 2015, 3:30 am
Darien Shanske (Davis) has posted Local Government Finance as Integrated System: The Uneasy Case for Using Special Districts in Real Estate Finance (A Response to Odinet's Super-Liens to the Rescue? [read post]
6 Jun 2018, 1:00 am
David Gamage (Indiana) & Darien Shanske (UC-Davis), Why (and How) States Should Tax the Repatriation, 88 State Tax Notes 317 (Apr. 23, 2018): This essay analyzes how U.S. state tax laws should treat the repatriation income generated by the 2017 federal tax legislation. [read post]
22 Mar 2017, 1:06 pm
Darien Shanske (UC-Davis) presents Equitable Apportionment and the State Corporate Income Tax: Past, Present and Possible Future at Duke today as part of its Tax Policy Workshop Series hosted by Lawrence Zelenak: What a tough break for formulary apportionment. [read post]
23 Dec 2021, 5:00 am
Darien Shanske (UC-Davis), How the States Can Tax Shifted Corporate Profits: An Application of Strategic Conformity, 93 S. [read post]
10 Sep 2018, 11:00 am
Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair and the Retroactivity of Constitutional Holdings, 88 St. [read post]
6 Sep 2019, 4:00 am
Darien Shanske (UC-Davis) presents The States Should and Can Conform to GILTI at Minnesota today as part of its Perspectives on Taxation Lecture Series hosted by Kristin Hickman: Corporate income taxes are a critical revenue source for both state governments and the U.S. federal government. [read post]
7 Oct 2010, 2:00 am
Tax Prof Darien Shanske (UC-Hastings) has posted The Supreme Court and the New Old Public Finance: A New Old Defense of the Court’s Recent Dormant Commerce Clause Jurisprudence on SSRN. [read post]
13 Mar 2017, 1:00 pm
Darien Shanske (UC-Davis) presents em>Equitable Apportionment and the State Corporate Income Tax: Past, Present and Possible Future at UC-Irvine today as part of its Tax Law and Policy Colloquium Series hosted by Omri Marian: What a tough break for formulary apportionment. [read post]
13 Aug 2018, 10:00 am
Darien Shanske (UC-Davis), White Paper on Eliminating the Water’s Edge Election and Moving to Mandatory Worldwide Combined Reporting: All forty-four states with corporate income taxes must consider how to respond to changes that the Tax Cuts and Jobs Act made to the federal corporate tax treatment of multinational corporations. [read post]
26 Oct 2022, 8:00 am
Erin Adele Scharff (Arizona State) & Darien Shanske (UC-Davis; Google Scholar), The Surprisingly Strong Case for Local Income Taxes in the Era of Increased Remote Work, 74 Hastings L.J. __ (2022): The traditional theoretical literature on fiscal federalism urges cities to finance themselves with taxes on immobile sources. [read post]
