Published: 2018-05-16
Articles
Designing the Tax Treatment of Litigation-Related Costs
533–569
AbstractDefendants often deduct for income tax purposes their litigation-related costs, such as attorney fees and payments to settle claims or satisfy...
Exploiting the Medicare Tax Loophole
570–621
AbstractSection 1411 imposes a 3.8% surtax on investment income of high earners that mirrors Medicare taxes on earned income. The enactment of the net...
The Misconstruction of the Deductions for Business and Personal Casualty Losses
622–654
AbstractLosses suffered on an individual’s personally used property generally are not deductible. Even after the changes made by the 2017 Tax Cuts and...
Why Atlas Hasn't Shrugged: Review Essay
655–685
AbstractTaxing the Rich: A History of Fiscal Fairness in the United State and Europe. By Kenneth Scheve & David Stasavage. Princeton, N.J.:...
The Impact of the 2017 Act's Tax Rate Changes on Choice of Entity
686–714
AbstractThe double tax imposed on the earnings of C corporations results in significant economic inefficiencies because of its effect on the choice of...
Taxation and the Cross-Border Trade in Services: Rethinking Non-Discrimination Obligations
715–761
AbstractThis Article examines the conflict between tax and trade law principles in the tax treatment of a non-resident service provider. It explores...
Combining Limited Liability and Transparent Taxation: Lessons From the Convergent Evolution of GmbH & Co. KGs, S Corporations, LLCs, and Other Functionally Equivalent Entities
762–843
AbstractTax transparent limited liability entities (TTLLEs), such as the GmbH & Co. KG in Germany, the trading trust in Australia, or the S...