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Jim Maule, Unmasking the Deductibility of Halloween Costumes: A few weeks ago, an email came my way that opened with this question: “Can you deduct the cost of your Halloween costume as a business expense?” It then answered the question: No, if you bought it to go trick-or-treating with your…
Written by Paul Caron on October 31st, 2009 with comments disabled.
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Wall Street Journal, State Death Taxes Are the Latest Worry: With the federal estate tax disappearing for most people, state death taxes have emerged as a surprise new worry. This year, the federal exemption rose to $3.5 million per individual, or as much as $7 million per married couple. At…
Written by Paul Caron on October 31st, 2009 with comments disabled.
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Michael P. Devereux (University of Oxford, Saïd Business School) & Clemens Fuest (University of Oxford, Saïd Business School) have published Is the Corporation Tax an Effective Automatic Stabilizer?, 62 Nat’l Tax J. 429 (2009). Here is the abstract: We investigate the extent to which the corporation tax can act as…
Written by Paul Caron on October 31st, 2009 with comments disabled.
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Marguerite Racher Snyder (J.D. 2009, Indiana) has published Note, Recasting Carried Interest: An Examination of Recent Tax Reform Proposals, 84 Ind. L.J. 1449 (2009). Here is part of the Introduction: This Note assesses whether carried interest, a fund manager’s profits interest, should be taxed at ordinary income rates or maintain…
Written by Paul Caron on October 31st, 2009 with comments disabled.
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Sean Carey (J.D. 2010, Fordham) has published Note, Post-Davis Conduit Bonds: At The Intersection of the Dormant Commerce Clause and Municipal Debt, 78 Fordham L. Rev. 121 (2009). Here is the abstract: This Note addresses the constitutionality of the selective taxation of conduit bonds, a subset of municipal bonds that…
Written by Paul Caron on October 31st, 2009 with comments disabled.
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Chris William Sanchirico (Penn) has posted Tax Eclecticism on SSRN. Here is an excerpt from the Introduction: Under the current tax and transfer system, the taxes that each individual must pay to the government, and the transfers that she is entitled to receive, are based on a long and varied…
Written by Paul Caron on October 30th, 2009 with comments disabled.
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John R. Graham (Duke University, Fuqua School of Business) & Hyunseob Kim (Duke University, Fuqua School of Busines) have published The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates, 62 Nat’l Tax J. 413 (2009). Here is the abstract: We investigate…
Written by Paul Caron on October 30th, 2009 with comments disabled.
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Keith Blair (Baltimore) has published Praying for a Tax Break: Churches, Political Speech and the Loss of Section 501(c)(3) Tax Exempt Status, 86 Denv. U. L. Rev. 405 (2009). Here is the abstract: Churches in the United States, like individuals, are free to speak on any issue that they choose….
Written by Paul Caron on October 30th, 2009 with comments disabled.
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I. Richard Gershon (Charleston) has posted Teaching Federal Income Taxation Using Socioeconomics, 41 San Diego L. Rev. 401 (2004), on SSRN. Here is the abstract: Taxpayers do not always act in ways that can be predicted solely by their economic interests. This article explores the use of socioeconomic theory in…
Written by Paul Caron on October 30th, 2009 with comments disabled.
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Congratulations to the University of Cincinnati College of Law’s Class of 2009, who earned a 91.0% pass rate on the July 2009 Ohio Bar Exam, compared to an 87.8% state-wide average for first-time test-takers. Here are the results by school for first-time test-takers, along with each school’s U.S. News ranking:…
Written by Paul Caron on October 30th, 2009 with comments disabled.
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