Search for: "Darien Shanske" Results 61 - 80 of 202
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23 Jun 2020, 12:05 am by Paul Caron
Darien Shanske (UC-Davis) & David Gamage (Indiana), The Ordinary Diet of the Law: How to Interpret Public Law 86-272, 96 Tax Notes State 161 (Apr. 13, 2020): This essay argues against expansive interpretations of Public Law 86-272 (the primary federal statute limiting state income taxation of out-of-state businesses). [read post]
1 Jun 2020, 12:30 pm by Paul Caron
& Pol'y 1 (2019) David Gamage (Indiana), Darien Shanske (UC-Davis) & Adam Thimmesch (Nebraska), Taxing E-commerce in the Post-Wayfair World, 58 Wash. [read post]
17 May 2020, 9:01 pm by Neil H. Buchanan
I will then describe an important workaround, first described by Professor Darien Shanske of the University of California at Davis, that would allow the Federal Reserve to give assistance to states and cities without interference from Republicans in the Senate or the White House.Punishing One’s Own Troops: How Could a Crisis of This Magnitude Not Call for All Hands on Deck? [read post]
12 May 2020, 12:05 pm by Paul Caron
David Gamage (Indiana) & Darien Shanske (UC-Davis), Tax Cannibalization and Fiscal Federalism in the United States, 111 Nw. [read post]
24 Apr 2020, 11:30 am by Paul Caron
Reuven Avi-Yonah (Michigan), David Gamage (Indiana-Bloomington), Daniel Hemel (Chicago), Andrew Hayashi (Virginia), Ruth Mason (Virginia), Darien Shanske (UC-Davis) & Gladriel Shobe (BYU) have launched Project SAFE: About the Project Project SAFE (State Action in Fiscal Emergencies), is an effort by academics and their students to help states mitigate the fiscal... [read post]
3 Mar 2020, 2:00 am by Paul Caron
Darien Shanske (UC-Davis) & David Gamage (Indiana), Will States Step Up in 2020? [read post]
30 Jan 2020, 2:00 am by Paul Caron
Fleischer, Brian Galle, Leigh Osofsky, and Darien Shanske—welcomes proposals for our annual conference. [read post]
5 Dec 2019, 12:05 am by Paul Caron
Darien Shanske (UC-Davis) & David Gamage (Indiana), States Should Conform to GILTI, Part 3: Elevator Pitch and Q&A, 94 State Tax Notes 121 (Oct. 14, 2019): This essay argues that the states should conform to the post-2017 federal tax law's provision for Global Intangible Low-Taxed Income (or “GILTI”). [read post]
6 Sep 2019, 4:00 am by Paul Caron
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]
28 Aug 2019, 1:00 pm by Paul Caron
Tax Rev. 363 (2019) Darien Shanske (UC-Davis), Expanding State... [read post]
16 Aug 2019, 12:10 am by Paul Caron
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]
8 Jul 2019, 12:05 pm by Paul Caron
Tax Profs presenting papers include: Henry Ordower (St Louis), Immigration, Emigration, Fungible Labor and the Retreat from Progressive Taxation Darien Shanske (UC-Davis), Public Finance and Tax Policy in... [read post]
21 Jun 2019, 11:30 am by Mirit Eyal-Cohen
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]
14 Jun 2019, 4:00 am by Paul Caron
Panel #6 Steven Dean (NYU), Tax Havens Commentator: Jordan Barry (San Diego) Jordan Barry (San Diego), International Tax Credits Commentator: Heather Field (UC-Hastings) Panel #7 Brian Galle (Georgetown), The Tax Exemption for Charitable Property: An Empirical Assessment Commentator: Erin Scharff (Arizona State) Darien Shanske (UC-Davis), States & International Tax Commentator:... [read post]
13 Jun 2019, 4:00 am by Paul Caron
Panel #1 David Gamage (Indiana-Maurer), Wealth Taxation for the Super Rich Commentator: David Hasen (Florida) Michael Simkovic (USC), Wealth Taxes Commentator: Miranda Perry Fleischer (San Diego) Miranda Perry Fleischer (San Diego), Taxing Old Money Commentator: Darien Shanske (UC-Davis) Panel #2 David Hasen (Florida), Inequality and Spending Commentator: Michael Simkovic (USC)... [read post]
14 May 2019, 4:00 am by Paul Caron
Reuven Avi-Yonah (Michigan), Lily Batchelder (NYU), Cliff Fleming (BYU), David Gamage (Indiana), Ari Glogower (Ohio State), Daniel Hemel (Chicago), David Kamin (NYU), Mitchell Kane (NYU), Rebecca Kysar (Fordham), David Miller (Proskauer, New York), Darien Shanske (UC-Davis), Dan Shaviro (NYU) & Manoj Viswanathan (UC-Hastings), The Games They Will Play: Tax Games,... [read post]
3 May 2019, 4:00 am by Paul Caron
UC-Hastings hosts the 2019 Northern California Tax Roundtable today with these papers and commentary: Heather Field (UC-Hastings), Coping with Tax Transition Risk Commentator: Darien Shanske (UC-Davis) David Hasen (Florida), Inequality and Spending Policy Commentator: Eric Rakowski (UC-Berkeley) Darien Shanske (UC-Davis), States and the World: Another Essay on Expanding State Fiscal... [read post]
30 Apr 2019, 3:00 am by Paul Caron
Darien Shanske (UC-Davis) & David Gamage (Indiana), Why States Can Tax the GILTI, 91 State Tax Notes 967 (Mar. 18, 2019): A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax rules is the new global intangible low-taxed income regime (or GILTI). [read post]
21 Feb 2019, 11:00 am by Paul Caron
Darien Shanske (UC-Davis), Expanding State Fiscal Capacity, Part I: A New and Improved Consumption Tax Paired with a Tax on a Federal Windfall (the QBI Deduction), 23 Fla. [read post]
14 Feb 2019, 4:15 am by Nonprofit Blogger
The 2019 AMT organizing committee—Michelle Drumbl, Heather Field, Miranda Fleischer, Brian Galle, Shu-Yi Oei, and Darien Shanske—welcomes proposals for our annual conference. [read post]