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29 Dec 2018, 8:00 am by Paul Caron
Leandra Lederman (Indiana), Tax Evasion and the Fraud Diamond: There is an extensive set of literatures on tax compliance and evasion, often discussing the traditional economic model (the deterrence model) and/or behavioral theories such as social norms or tax morale. [read post]
18 Dec 2018, 4:45 am by Leandra Lederman
By: Leandra Lederman There is an extensive set of literatures on tax compliance and evasion, often discussing the traditional economic model (the deterrence model) and/or behavioral theories such as social norms or tax morale. [read post]
1 Nov 2018, 4:15 am by Leandra Lederman
By: Leandra Lederman Transparency is a widely accepted judicial norm. [read post]
26 Oct 2018, 10:00 am by Paul Caron
Leslie Book (Villanova) (moderator) Keith Fogg (Harvard) Richard Greenstein (Temple) Kristin Hickman (Minnesota) Leandra Lederman (Indiana) Panel... [read post]
16 Oct 2018, 12:52 pm by Paul Caron
Leandra Lederman (Indiana) presented Information Matters in Tax Enforcement (with Joseph Dugan) at San Diego yesterday as part of its Tax Law Speaker Series hosted by Jordan Barry and Miranda Perry Fleischer: Most legal and economics scholars recognize that the government needs information about taxpayers’ transactions in order to determine... [read post]
9 Oct 2018, 2:00 am by Paul Caron
Reuven Avi-Yonah (Michigan), Lily Batchelder (NYU), Joshua Blank (UC-Irvine), Noel Cunningham (NYU), Victor Fleischer (UC-Irvine), Ari Glogower (Ohio State), David Kamin (NYU), Mitchell Kane (NYU), Michael Knoll (Penn), Rebecca Kysar (Fordham), Leandra Lederman (Indiana), Zachary Liscow (Yale), Ruth Mason (Virginia), Susan Morse (Texas), Daniel Shaviro (NYU), Stephen Shay (Harvard), John... [read post]
8 Sep 2018, 7:00 am by Paul Caron
Leandra Lederman (Indiana) presented Information Matters in Tax Enforcement (with Joseph Dugan) at Miami on Thursday as part of its Faculty Speaker Series: Most legal and economics scholars recognize that the government needs information about taxpayers’ transactions in order to determine whether their reporting is honest, and that third-party reporting... [read post]
7 Sep 2018, 11:05 am by Paul Caron
This week, Orly Mazur (SMU) reviews a new work by Leandra Lederman (Indiana), Does Enforcement Reduce Voluntary Tax Compliance? [read post]
23 Aug 2018, 4:00 am by Paul Caron
Leandra Lederman (Indiana), Does Enforcement Reduce Voluntary Tax Compliance? [read post]
15 Aug 2018, 2:59 pm by Bridget Crawford
Below the fold are the results of the 2018-2019 Law Professor Twitter Census. [read post]
7 Aug 2018, 1:38 pm by Leandra Lederman
By: Leandra Lederman I’m currently at the #SEALS2018 conference in Ft. [read post]
7 Aug 2018, 12:05 pm by Paul Caron
L. 93 (2018) (reviewed here (Daniel Hemel (Chicago)) and here (Leandra Lederman (Indiana))): A prominent strand of recent economic and legal scholarship hypothesizes that third-party information reporting (TPIR) is... [read post]
24 Jul 2018, 8:55 am by Daniel Shaviro
But in this particular case, it shouldn't matter, as the IRS regulation at issue, concerning the treatment of incentive compensation in cost-sharing arrangements between affiliates, was not only a reasonable interpretation, but clearly the most reasonable interpretation, and indeed perhaps the only reasonable one.UPDATE: The 9th Circuit's Altera decision is now available here.SECOND UPDATE: Leandra Lederman blogs about the decision (including key administrative law… [read post]
17 Apr 2018, 5:00 am by Leandra Lederman
Left to right: Len Burman, Tim Riffle, Leandra Lederman, Karen Ward, Frank DiPietro, Brad HeimBy: Leandra Lederman On April 5, the Indiana University Maurer School of Law’s Tax Policy Colloquium welcomed Len Burman from Syracuse University and the Urban Institute/Tax Policy Center, who presented “The Rising Tide Wage Credit. [read post]
12 Apr 2018, 12:45 pm by Paul Caron
Jennifer Bird-Pollan (Kentucky) presents The Sovereign Right to Tax: How Bilateral Investment Treaties Threaten Sovereignty at Indiana today as part of its Tax Policy Colloquium Series hosted by Leandra Lederman: Bilateral Investment Treaties, or “BITs,” are both a response to and likely at least partly responsible for the significant increase... [read post]
5 Apr 2018, 12:18 pm by Paul Caron
Len Burman (Syracuse & Tax Policy Center) presents The Rising Tide Wage Credit at Indiana today as part of its Tax Policy Colloquium Series hosted by Leandra Lederman: The main factor depressing wages for low- and middle-skilled workers is technology. [read post]
30 Mar 2018, 1:16 pm by Paul Caron
Leandra Lederman (Indiana) presented Information Matters in Tax Enforcement at Duke yesterday as part of its Tax Policy Workshop Series hosted by Lawrence Zelenak: Most legal and economics scholars recognize that the government needs information about taxpayers’ transactions in order to determine whether their reporting is honest, and that third-party... [read post]
29 Mar 2018, 4:58 am by Leandra Lederman
Left to right: Maicu Díaz de Terán, Tim Riffle, Emily Satterthwaite, Brian Broughman, Leandra Lederman, David Gamage, #taxprofbaby, Pamela Foohey, Austen ParrishBy: Leandra Lederman On March 22, the Indiana University Maurer School of Law’s Tax Policy Colloquium welcomed Prof. [read post]
22 Mar 2018, 1:00 pm by Paul Caron
Emily Satterthwaite (Toronto) presents Electing into a Value-Added Tax: Evidence from Ontario Micro-Entrepreneurs at Indiana today as part of its Tax Policy Colloquium Series hosted by Leandra Lederman: Across countries, value-added tax (VAT) statutes typically recognize the disproportionate burden of VAT compliance for smaller firms by exempting “small suppliers” (defined... [read post]