Controversies In Tax Law

Author : Anthony C. Infanti
Publisher : Routledge
Page : 358 pages
File Size : 43,9 Mb
Release : 2016-03-03
Category : Law
ISBN : 9781317159995

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Controversies in Tax Law by Anthony C. Infanti Pdf

This volume presents a new approach to today’s tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in academic tax literature - which is filtering into everyday discussions of tax law - exists between 'mainstream' and 'critical' tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or of social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives? To capture and interrogate what often seems like a chasm between the different sides of tax debates, this collection comprises a series of pairs of essays. Each pair approaches a single area of controversy from two different perspectives - with one essay usually taking a 'mainstream' perspective and the other a 'critical' perspective. In writing their contributions, the authors read and incorporated reactions to each other’s essays and paid specific attention to the influence of perspective on both the area of controversy and their contribution to the debate. With contributions from leading mainstream and critical tax scholars, this volume takes the first step toward bridging the gap between these differing perspectives on tax law and policy.

Author : Leandra Lederman,Stephen W. Mazza
Publisher : LexisNexis/Matthew Bender
Page : 0 pages
File Size : 43,7 Mb
Release : 2009
Category : Tax administration and procedure
ISBN : 1422422631

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Tax Controversies by Leandra Lederman,Stephen W. Mazza Pdf

To access the 2015-16 Supplement to this text, click here. To access the 2016 Letter Update to the Supplement, click here. This casebook teaches the mechanics of tax procedure, while stimulating students to think about the broader issues that underlie its structural framework. This edition of Tax Controversies: Practice and Procedure begins with an overview of civil tax procedure and an in-depth discussion of the federal tax gap and the many approaches to closing it. Several of the next chapters focus on stages in the chronology of a typical tax controversy, from examination through eventual litigation. In addition, two chapters focus on tax research and representing tax clients and a new chapter addresses ethics issues in tax cases. An underlying theme - the extent to which the current procedural rules encourage or discourage voluntary compliance with the federal tax system--runs throughout the book. Suitable for J.D. or LL.M. students, or for use in a tax clinic. This edition contains new chapters on summons enforcement, the U.S. Tax Court, the collection due process procedures, "innocent spouse" relief, and ethics issues. Each casebook chapter includes theory questions and a set of fact-based problems to encourage strategic thinking. Several chapters include optional drafting problems. Teacher's Manual provides detailed answers to the problem sets, suggests approaches to the material, and highlights topics more suitable for an advanced course. Separate Documents Volume, Tax Controversies: Statutes, Regulations, and Other Materials, is also available.

Author : Gerald A. Kafka
Publisher : Unknown
Page : 128 pages
File Size : 49,6 Mb
Release : 1995
Category : Tax protests and appeals
ISBN : 0071724214

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Litigation of Federal Civil Tax Controversies by Gerald A. Kafka Pdf

Author : Leandra Lederman,Stephen W. Mazza
Publisher : Unknown
Page : 0 pages
File Size : 55,7 Mb
Release : 2018
Category : Tax administration and procedure
ISBN : 1531004202

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Tax Controversies by Leandra Lederman,Stephen W. Mazza Pdf

To view or download the 2022 Supplement to this book, click here. This casebook teaches the mechanics of tax procedure, while stimulating students to think about the broader issues that underlie its structural framework. Tax Controversies: Practice and Procedure begins with an overview of civil tax procedure and an in-depth discussion of the federal tax gap and the many approaches to closing it. Several of the next chapters focus on stages in the chronology of a typical tax controversy, from examination through eventual litigation. Two chapters focus on tax research and representing tax clients, and another chapter addresses ethics issues in tax cases. An underlying theme--the extent to which the current procedural rules encourage or discourage voluntary compliance with the federal tax system--runs throughout the book. * Suitable for J.D. or LL.M. students, or for use in a tax clinic. * Each casebook chapter includes theory questions and a set of fact-based problems to encourage strategic thinking. Several chapters include optional drafting problems. * Teacher's Manual provides detailed answers to the problem sets, suggests approaches to the material, and highlights topics more suitable for an advanced course. * This edition is thoroughly updated to reflect developments in the law since the previous edition. * Separate Documents Volume, Tax Controversies: Statutes, Regulations, and Other Materials, is also available.

Author : Lederman
Publisher : Unknown
Page : 128 pages
File Size : 52,7 Mb
Release : 2010
Category : Electronic
ISBN : 1422472639

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Tax Controversies by Lederman Pdf

Author : Bertrand M. Harding
Publisher : Unknown
Page : 392 pages
File Size : 50,9 Mb
Release : 2001-09-28
Category : Business & Economics
ISBN : STANFORD:36105060990889

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The Tax Law of Colleges and Universities by Bertrand M. Harding Pdf

The Tax Law of Colleges and Universities, Second Edition is the primary tax guide for higher educations institutions. It provides comprehensive coverage of the most important issues facing colleges and universities including employment taxes, fringe benefits (including 403(b) retirement plans and deferred compensation), lobbying and other political activities, subsidiaries and spin-offs (graduate schools, research institutes, and fundraising foundations), plus strategies for handling an IRS audit. Also contains the most current information on new intermediate sanctions regulations, tax treatment of immigration-related expenses paid by a college or university on behalf of its employees and other individuals, and Capital gains exclusion to unrelated business income. This title is supplemented annually to keep you fully abreast of all of the latest tax law changes that affect colleges and universities.

Author : Yariv Brauner,Miranda Stewart
Publisher : Edward Elgar Pub
Page : 393 pages
File Size : 54,5 Mb
Release : 2013
Category : Business & Economics
ISBN : 085793001X

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Tax, Law and Development by Yariv Brauner,Miranda Stewart Pdf

La 4e de couverture indique : "Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax, law and development. Contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by human economic development. Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development. Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature. "

Author : Steven Sheffrin
Publisher : Anthem Critical Introductions
Page : 250 pages
File Size : 43,6 Mb
Release : 2023-05-09
Category : Business & Economics
ISBN : 1839984910

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Behind Tax Policy Controversies by Steven Sheffrin Pdf

This book provides a short, critical introduction to controversies in tax policy. It emphasizes the many diverse underlying factors that drive tax policy debates and sheds light on traditional and newly emerging issues of tax policy.

Author : Arnold Knechtle
Publisher : Unknown
Page : 296 pages
File Size : 49,5 Mb
Release : 1979
Category : Conflict of laws
ISBN : STANFORD:36105043615066

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Basic Problems in International Fiscal Law by Arnold Knechtle Pdf

Author : Leandra Lederman
Publisher : Unknown
Page : 882 pages
File Size : 54,6 Mb
Release : 2006
Category : Law
ISBN : IND:30000111414706

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Tax Controversies by Leandra Lederman Pdf

Author : Philip R. West,J. Walker Johnson,Michael Durst,Amanda Varma
Publisher : Unknown
Page : 434 pages
File Size : 54,8 Mb
Release : 2017-11-07
Category : Law
ISBN : 1402429754

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International Tax Controversies by Philip R. West,J. Walker Johnson,Michael Durst,Amanda Varma Pdf

With the U.S. Justice Department taking an ever-closer look at cross-border transactions and their tax implications, this title provides a detailed roadmap to how to prepare for a tax audit that involves an international component.

Author : Asif H. Qureshi,Ajay Kumar
Publisher : Kluwer Law International B.V.
Page : 963 pages
File Size : 48,8 Mb
Release : 2019-05-22
Category : Law
ISBN : 9789041184771

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The Public International Law of Taxation by Asif H. Qureshi,Ajay Kumar Pdf

The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.

Author : John Tiley
Publisher : Bloomsbury Publishing
Page : 392 pages
File Size : 50,6 Mb
Release : 2009-09-17
Category : Law
ISBN : 9781847315373

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Studies in the History of Tax Law, Volume 3 by John Tiley Pdf

This work on the history of tax law presents the papers delivered at the third Tax Law History Conference in 2006 organised by the Centre for Tax Law in the Law Faculty at Cambridge University. The papers deal with a range of topics, and though the breadth of topics is broad, it is not devoid of pattern. The majority of the papers deal with themes connected with continental Europe, law and empire, international law, and the problems of progression and the tax system. As a whole the papers, by leading tax scholars from all over the world, once again illustrate a wide variety and depth of learning on tax history, and highlight the important issues waiting to be investigated in this rapidly growing field of scholarship.

Author : Roberta F. Mann,Tracey M. Roberts
Publisher : Lexington Books
Page : 309 pages
File Size : 41,6 Mb
Release : 2020-07-06
Category : Law
ISBN : 9781498559676

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Tax Law and the Environment by Roberta F. Mann,Tracey M. Roberts Pdf

Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective takes a multidisciplinary approach to explore the ways how tax policy can is used solve environmental problems throughout the world, using a multi-jurisdictional and multidisciplinary approach. Environmental taxation involves using taxes to impose a cost on environmentally harmful activities or tax subsidies to provide preferred tax treatment to more sustainable alternatives to those harmful activities. This book provides a detailed analysis of environmental taxation, with examples from around the world. As the extraction, processing and use of energy use resources is has been a major cause of environmental harm, this book explores the taxation and subsidization of both fossil fuels and renewable energy. Its analysis of the past, present, and future potential of environmental taxation will help policymakers move economies toward sustainability, as well as and informing students, academics, and citizens about tax solutions for pressing environmental issues.

Author : Simon Whitehead
Publisher : Unknown
Page : 366 pages
File Size : 51,5 Mb
Release : 2019
Category : Dispute resolution (Law)
ISBN : 1838620079

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The Tax Disputes and Litigation Review by Simon Whitehead Pdf