TaxProf Blog tag:typepad.com,2003:weblog-32101 2010-01-02T09:00:00Z A Member of the Law Professor Blogs Network TypePad
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 Tax Strategy Patents tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a76ada43970b 2010-01-02T04:00:00-05:00 2010-01-02T09:00:00Z 2010-01-02T09:00:00Z Christopher C. Anderson (J.D. 2010, Illinois) has published Note, Patents on Tax Strategies: Just Another Harmless Subject, 2009 U. Ill. L. Rev. 1591. Here is the abstract: This Note analyzes the subject matter eligibility of patents on tax strategies. In 2003, the United States Patent and Trademark Office issued the... Paul Caron Scholarship Tax Indiana Tax Developments, 2008 tag:typepad.com,2003:post-6a00d8341c4eab53ef0128761b9511970c 2010-01-02T03:00:00-05:00 2010-01-02T08:00:00Z 2010-01-02T08:00:00Z Lawrence A. Jegen, III (Indiana-Indianapolis), Matthew T. Black (J.D. 2009, Indiana-Indianapolis) & Tom D. Conley (Deputy Director of Tax Policy, Indiana Department of State Revenue.) have published Recent Developments in Indiana Taxation Survey 2009, 42 Ind. L. Rev. 1215 (2009). Here is the Introduction: This Article highlights the major tax... Paul Caron Scholarship Tax Jan. 1: A Good Day to Die tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a7964d0e970b 2010-01-01T14:02:27-05:00 2010-01-01T19:07:39Z 2010-01-01T19:02:27Z With the estate tax repealed as of today, the economics literature suggests that we may see a surge of deaths (or, at least, reported deaths) among the wealthy elderly: Joshua S. Gans (University of Melbourne) & Andrew Leigh (Australian National University), Toying with Death and Taxes: Some Lessons from Down... Paul Caron Tax Kirsch: The Role of Physical Presence in the Taxation of Cross-Border Personal Services tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a7835f95970b 2010-01-01T12:45:00-05:00 2010-01-01T17:45:59Z 2010-01-01T17:45:00Z Michael S. Kirsch (Notre Dame) has posted The Role of Physical Presence in the Taxation of Cross-Border Personal Services, 51 B.C. L. Rev. ___ (2010), on SSRN. Here is the abstract: This Article addresses the role of physical presence in the taxation of cross-border personal services. For much of the... Paul Caron Scholarship Tax Iran Wages War on its 'Star Students' tag:typepad.com,2003:post-6a00d8341c4eab53ef012876989309970c 2010-01-01T12:44:18-05:00 2010-01-01T17:44:47Z 2010-01-01T17:44:18Z Sobering front-page article in the Wall Street Journal, Regime Wages a Quiet War on 'Star Students' of Iran: Behind the drama unfolding in the streets of Iran, the regime is quietly clamping down on some of the nation's best students by derailing their academic and professional careers. ... Mehrnoush Karimi,... Paul Caron Legal Education News How Regressive Is a Carbon Tax? tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a77ce460970b 2010-01-01T04:00:00-05:00 2010-01-01T09:00:00Z 2010-01-01T09:00:00Z Corbett A. Grainger & Charles D. Kolstad (both of UC-Santa Barbara, Department of Economics) have posted Who Pays a Price on Carbon? on SSRN. Here is the abstract: We use the 2003 Consumer Expenditure Survey and emissions estimates from an input-output model to estimate the incidence of a price on... Paul Caron Scholarship Tax The Top 10 Tax Stories of the Decade tag:typepad.com,2003:post-6a00d8341c4eab53ef012876957f9a970c 2009-12-31T15:42:31-05:00 2009-12-31T20:42:49Z 2009-12-31T20:42:31Z From the Tax Foundation: 1. The Bush Tax Cuts 2. The Alternative Minimum Tax 3. The IRS, Rebate Checks, and Fiscal Stimulus 4. Influence of the Housing Lobby on the Federal Tax Code 5. Emergence of Environmental Taxation as Key Policy Issue 6. Health Care and Tax Reform 7. Growth... Paul Caron Tax Last Day to Vote for ABA Blawg 100 tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a7927509970b 2009-12-31T13:15:48-05:00 2009-12-31T18:18:39Z 2009-12-31T18:15:48Z 6:00 p.m. EST today is the deadline for voting for the 2009 ABA Blawg 100. Here are the nominees in the Legal Theory category: Becker-Posner Blog Concurring Opinions Conglomerate Empirical Legal Studies The Faculty Lounge A Failure of Capitalism Feminist Law Professors IdeoBlog Legal Ethics Forum Legal Profession Blog Leiter's... Paul Caron About This Blog Legal Education Tax WSJ: Starting Friday, Many Surviving Spouses Will Inherit $0 tag:typepad.com,2003:post-6a00d8341c4eab53ef01287694f7ac970c 2009-12-31T13:00:01-05:00 2009-12-31T18:01:29Z 2009-12-31T18:00:01Z Wall Street Journal, Repeal of Estate Tax Creates Planning Dilemmas, by Martin Vaughan: Spouses of those wealthy who die next year might find themselves with nothing if the wills aren't revised, another wrinkle of the impending repeal of the federal estate tax Friday. Starting Jan. 1, estate taxes will be... Paul Caron News Tax WSJ: Are Taxes the Root of Unhappiness? tag:typepad.com,2003:post-6a00d8341c4eab53ef01287690fcbd970c 2009-12-31T06:00:00-05:00 2009-12-31T11:38:54Z 2009-12-31T11:00:00Z Wall Street Journal op-ed, Are Taxes the Root of Unhappiness? States with the Highest Taxes Also Rank as the Unhappiest, by Allysia Finley (Assistant Editor, opinionjournal.com): Does living in a blue state make people blue? It seems so, according to a new study in Science magazine that ranks states according... Paul Caron News Tax ABA Proposal to Include Student Learning Outcomes in Accreditation Standards tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a78fd2b3970b 2009-12-31T05:00:00-05:00 2010-01-01T01:29:53Z 2009-12-31T10:00:00Z The Standards Review Committee of the ABA Section of Legal Education and Admissions to the Bar has proposed revising accreditation standard chapter 3 (Program of Legal Education) to incorporate "Student Learning Outcomes." The committee will discuss the proposed standards as part of the AALS Annual Meeting Program on Friday January... Paul Caron Legal Education Related Party Like-Kind Exchanges After Teruya Brothers tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a77c90de970b 2009-12-31T04:00:00-05:00 2009-12-31T09:00:00Z 2009-12-31T09:00:00Z Kelly E. Alton (Nationwide Exchange Services), Bradley T. Borden (Washburn) & Alan S. Lederman (Akerman, Senterfitt) have published Related Party Like-Kind Exchanges: Teruya Brothers and Beyond, 111 J. Tax'n 324 (Dec. 2009). Here is the abstract: The Ninth Circuit recently held that the non-tax-avoidance exception of Section 1031(f) generally will... Paul Caron Scholarship Tax The Give Blog Raises $92,000 for Charity tag:typepad.com,2003:post-6a00d8341c4eab53ef01287693fd52970c 2009-12-31T01:39:00-05:00 2009-12-31T13:44:32Z 2009-12-31T06:39:00Z Kudos to Illinois Law Prof Suja Thomas and her husband Scott Bahr, who raised $92,000 for five wonderful charities throgh their Give Blog Matching Gift Challenge (blogged here and here). Paul Caron Legal Education Mistake in Today's WSJ Front-Page Estate Tax Article tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a78f1f2c970b 2009-12-30T17:36:12-05:00 2010-01-01T02:10:45Z 2009-12-30T22:36:12Z Front page article in today's Wall Street Journal, Rich Cling to Life to Beat Tax Man: Nothing's certain except death and taxes -- but a temporary lapse in the estate tax is causing a few wealthy Americans to try to bend those rules. Starting Jan. 1, the estate tax --... Paul Caron News Tax Buchanan: Tax Wall Street's Huge Bonuses tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a78e1f19970b 2009-12-30T14:16:00-05:00 2009-12-30T19:16:00Z 2009-12-30T19:16:00Z CNN Opinion, Tax Wall Street's Huge Bonuses, by Neil H. Buchanan (George Washington): France and Britain have recently enacted new taxes on bankers' bonuses, taxes that will be paid in addition to the standard income taxes that the bankers pay in those countries. the historically unparalleled -- and growing --... Paul Caron News Tax