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Thomas V. Lefevre, former tax lawyer and Chair of Morgan, Lewis, has died at the age of 90. From the firm’s press release (via Blog of Legal Times): Tom’s history at Morgan Lewis began in 1955, when he joined the firm as a tax law associate. He made partner a…
Written by Paul Caron on June 30th, 2009 with comments disabled.
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Written by Paul Caron on June 30th, 2009 with comments disabled.
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National Taxpayer Advocate Nina E. Olson submitted her Mid-Year Report to Congress that identifies the priority issues the Office of the Taxpayer Advocate will address in the coming fiscal year. From the IRS press release: Among the key areas of focus will be working with the IRS to improve taxpayer…
Written by Paul Caron on June 30th, 2009 with comments disabled.
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As most of you know, I also manage the 14-year old TaxProf Email Discussion List, which currently has over 300 subscibers. This week’s suggests that its days may be numbered: Change or Die: Scholarly E-Mail Lists, Once Vibrant, Fight for Relevance, by Jeffrey R. Young: Once they were hosts to…
Written by Paul Caron on June 30th, 2009 with comments disabled.
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Samuel D. Brunson (Loyola-Chicago) has posted Taxing Investors on a Mark-to-Market Basis on SSRN. Here is the abstract: Although the U.S. tax system generally only taxes income on a realization basis (that is, when payment changes hands), mark-to-market accounting better reflects economic income. Although there are practical difficulties that compel…
Written by Paul Caron on June 30th, 2009 with comments disabled.
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Op-ed in today’s Wall Street Journal: We’ll Need to Raise Taxes Soon; Expect Congress to Seriously Consider a Value-Added Tax, by Roger Altman: Today, the U.S. ranks next to last among the 28 OECD nations in total federal revenue as a share of GDP. Our federal revenues represent 18% of…
Written by Paul Caron on June 30th, 2009 with comments disabled.
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Volume 7, Issue 1 (June 2009) of the eJournal of Tax Research, published by Atax (Australian Taxation Studies Program), University of New South Wales, Sydney, Australia, and edited by Binh Tran-Nam & Michael Walpole, is available on its web site: Michael Haug, Luise Hölscher & Tim Vollans, An Examination of…
Written by Paul Caron on June 30th, 2009 with comments disabled.
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A new study, Tax Burden and Individual Rights in the OECD: An International Comparison, ranks the U.S. 12th among 30 OECD countries in its “tax oppression index”: The tax oppression index is based on 18 representative criteria measuring fiscal attractiveness, public governance and financial privacy in the 30 member states…
Written by Paul Caron on June 30th, 2009 with comments disabled.
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David Joulfaian (Office of Tax Analysis, Treasury Department) has posted On Estate Tax Repeal and Charitable Bequests, 123 Tax Notes 1221 (June 8, 2009), on SSRN. Here is the abstract: This note reviews trends in charitable bequests over the past two decades. It provides a time series on bequests and…
Written by Paul Caron on June 30th, 2009 with comments disabled.
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Johnny Rex Buckles (Houston) has published Do Law Schools Forfeit Federal Income Tax Exemption When They Deny Military Recruiters Full Access to Career Services Programs? The Hypothetical Case of Yale University v. Commissioner, 41 Ariz. St. L.J. 1 (2009). Here is the abstract: Most U.S. law schools prohibit prospective employers…
Written by Paul Caron on June 30th, 2009 with comments disabled.
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