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Planning and Policy Issues Under the Existing U.S. Rules

Daniel N. Shaviro

in Fixing U.S. International Taxation

Published in print:
2014
Published Online:
April 2014
ISBN:
9780199359752
eISBN:
9780199359776
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199359752.003.0003
Subject:
Law, Private International Law

This chapter examines some of the main incentives and tax planning opportunities created by existing U.S. international tax rules, and discusses the impact of marginal changes to the rules. It also ... More


Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior?

Harry Grubert

in International Taxation and Multinational Activity

Published in print:
2001
Published Online:
February 2013
ISBN:
9780226341736
eISBN:
9780226341750
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226341750.003.0006
Subject:
Economics and Finance, International

Many claims have been made in recent years, both by the popular media and by prominent economists, that we are living in a period of more aggressive tax planning by multinational corporations (MNCs) ... More


The Plan in Brief

Michael J. Graetz

in 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States

Published in print:
2008
Published Online:
October 2013
ISBN:
9780300122749
eISBN:
9780300150193
Item type:
chapter
Publisher:
Yale University Press
DOI:
10.12987/yale/9780300122749.003.0012
Subject:
Economics and Finance, Economic Systems

This chapter presents the layout of the Competitive Tax Plan. It argues for the elimination of the present broken method of revenue collection and for replacing the lost revenue with a broad-based ... More


Assessing the Cum-Ex Trade

Richard S Collier

in Banking on Failure: Cum-Ex and Why and How Banks Game the System

Published in print:
2020
Published Online:
September 2020
ISBN:
9780198859673
eISBN:
9780191892035
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198859673.003.0006
Subject:
Economics and Finance, Financial Economics, Public and Welfare

This chapter examines how the cum-ex transaction has been assessed to date before arguing that those assessments reflect a limited understanding of the real complexity and wider causes and ... More


Corporate Tax Privacy and Human Rights

Joshua D. Blank

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0013
Subject:
Law, Human Rights and Immigration

This chapter examines the relationship of corporate tax privacy and tax compliance from a new vantage point, which is called the “intercorporate perspective.” In the United States, all tax returns ... More


Bring the States Along

Michael J. Graetz

in 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States

Published in print:
2008
Published Online:
October 2013
ISBN:
9780300122749
eISBN:
9780300150193
Item type:
chapter
Publisher:
Yale University Press
DOI:
10.12987/yale/9780300122749.003.0011
Subject:
Economics and Finance, Economic Systems

This chapter argues that in the U.S. federalist system, in which many traditional government functions are carried out not by the government in Washington but by states and localities, any durable ... More


Progressivity Can Live

in Fair Not Flat: How to Make the Tax System Better and Simpler

Published in print:
2002
Published Online:
March 2013
ISBN:
9780226555607
eISBN:
9780226555669
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226555669.003.0006
Subject:
Political Science, Political Economy

Unlike the common flat-tax plans that would raise taxes for the middle class in order to lower them for the rich, the Fair Not Flat Tax affirms America's historic commitment to a moderately ... More


Interrogating the Relationship between “Legally Defensible” Tax Planning and Social Justice

Daniel Shaviro

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0016
Subject:
Law, Human Rights and Immigration

This chapter assesses where the ethical lines should be drawn around what constitutes “legally defensible tax planning,” given social justice imperatives. Because tax minimization by wealthy ... More


How Countries Should Share Tax Information

Arthur J. Cockfield

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0014
Subject:
Law, Human Rights and Immigration

This chapter looks at exchange of information (EOI) policies, proposing several ways to make EOI policies fairer and more efficient, so as to maximize their potential to reduce illicit financial ... More


Taxing Income Is a Flawed Concept

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0002
Subject:
Law, Constitutional and Administrative Law

This chapter delves into the structure of the income tax and explains the flaws inherent in any tax on income that is self-assessed and collected from the earner of that income. These flaws include ... More


A Summary, of Sorts: Anatomy of a Tax Shelter

Edward J. McCaffery (ed.)

in The Oxford Introductions to U.S. Law: Income Tax Law

Published in print:
2012
Published Online:
April 2015
ISBN:
9780195376715
eISBN:
9780190260224
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780195376715.003.0007
Subject:
Law, Constitutional and Administrative Law

This chapter briefly considers use of tax shelters in tax planning. With its capability of unlimited interest deduction, tax shelters became very useful for those wanting to pay lower taxes. However, ... More


A bribery event that never happened: The case of businessman Vernon Drabek

Roger W. Shuy

in The Language of Bribery Cases

Published in print:
2013
Published Online:
January 2014
ISBN:
9780199945139
eISBN:
9780199345922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199945139.003.0013
Subject:
Linguistics, Sociolinguistics / Anthropological Linguistics

A city council member misunderstood Drabek’s offer to help her employ a tax resale plan as a way to get credit for solving a city problem and also to help her with campaign financing, including a ... More


The “How Much” of Taxation: Characterization of Ordinary Income and Capital Gains

Edward J. McCaffery (ed.)

in The Oxford Introductions to U.S. Law: Income Tax Law

Published in print:
2012
Published Online:
April 2015
ISBN:
9780195376715
eISBN:
9780190260224
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780195376715.003.0006
Subject:
Law, Constitutional and Administrative Law

This chapter introduces conversion of capital gains, which characterizes any gain as capital thus allowing one to pay taxes lower than the ordinary income rate. It lists the reasons for preference of ... More


Myron S. Scholes

Roger W. Spencer and David A. Macpherson

in Lives of the Laureates: Twenty-three Nobel Economists

Published in print:
2014
Published Online:
May 2015
ISBN:
9780262027960
eISBN:
9780262325868
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262027960.003.0012
Subject:
Economics and Finance, Economic History

This chapter looks at the career of Myron S. Scholes who received the Nobel Prize in 1997. Born in 1941, Scholes went to McMaster University for his B.A. and completed his Ph.D. at the University of ... More


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