Daniel S. Goldberg

Link

The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform, Book Gallery (2013)

The Death of the Income Tax explains how the current income tax is needlessly complex,...

PDF

E-VAT: An Electronically Collected Progressive Consumption Tax, 128 Tax Notes 1351 (2010)

This report proposes replacing the income tax with an electronic, progressive consumption tax that couples...

PDF

The Aches and Pains of Transition to a Consumption Tax: Can We Get There From Here?, 26 Virginia Tax Review 447 (2007)

This article discusses probably the most significant obstacle to the adoption of a consumption tax:...

PDF

Considering a Consumption Tax, 2006 JD Alumni Magazine 34 (2006)

A combination of electronic commerce and the "Flat Tax" could eliminate the IRS as we...

PDF

E Tax: The Flat Tax as an Electronic Credit VAT, 108 Tax Notes 1168 (2005)

The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the...

PDF

To Praise the AMT or to Bury It, Virginia Tax Review (2005)

The alternative minimum tax (AMT) has recently become a cause celebre because many more taxpayers...

PDF

The U.S. Consumption Tax: Evolution, Not Revolution, 57 Tax Lawyer 1 (2003)

The article expresses the view that the current Internal Revenue Code has evolved into a...

PDF

Choice of Entity for a Venture Capital Start-Up: The Myth of Incorporation, 55 Tax Lawyer 923 (2002)

PDF

E-tax: Fundamental Tax Reform and the Transition to a Currency-Free Economy, 20 Virginia Tax Review 1 (2000)

PDF

Government Precommitment to Tax Incentive Subsidies: The Impact of United States v. Winstar Corp. on Retroactive Tax Legislation, 14 American Journal of Tax Policy 1 (1997)

PDF

Nonrecourse Debt in Excess of Fair Market Value: The Confluence of Basis, Realization, Subchapter K and the Need for Consistency, 51 Tax Lawyer 41 (1997)

PDF

The Tax Treatment of Limited Liability Companies: Law in Search of Policy, 50 The Business Lawyer 995 (1995)

PDF

Tax Subsidies: One-time vs. Periodic An Economic Analysis of the Tax Policy Alternatives, 49 Tax Law Review 305 (1994)

PDF

The Kingdom of PAL: a Parable of Tax Shelters and the Passive Activity Loss Rules, 51 Tax Notes 225 (1991)

PDF

Recent Approaches to the Trade or Business Requirement of Section 174: Unauthorized Snow Removal, 8 Virginia Tax Review 861 (1989)

PDF

The Passive Activity Loss Rules: Planning Considerations, Techniques, and a Foray into Never-Never Land, 15 Journal of Real Estate Taxation 3 (1987)

PDF

Tax Planning for Interest After TRA 1984: Unstated Interest and Original Issue Discount, (1985)

PDF

Interest Elements in Tax Planning, (1983)

This article discusses how interest has been and is being used in tax planning. The...

PDF

Fair Market Value in the Tax Law: Replacement Value or Liquidation Value, 60 Texas Law Review 833 (1982)

PDF

Open Transaction Treatment for Deferred Payment Sales After the Installment Sales Act of 1980, 34 Tax Lawyer 605 (1981)

PDF

Lifetime Gifts - a Quantitative Approach (with Roger A. Pies), Tax Advisor 83 (1980)

PDF

E-VAT: An Electronically Collected Progressive Consumption Tax, 128 Tax Notes 1351 (2010)

This report proposes replacing the income tax with an electronic, progressive consumption tax that couples...

PDF

The Aches and Pains of Transition to a Consumption Tax: Can We Get There From Here?, 26 Virginia Tax Review 447 (2007)

This article discusses probably the most significant obstacle to the adoption of a consumption tax:...

PDF

Considering a Consumption Tax, 2006 JD Alumni Magazine 34 (2006)

A combination of electronic commerce and the "Flat Tax" could eliminate the IRS as we...

PDF

E Tax: The Flat Tax as an Electronic Credit VAT, 108 Tax Notes 1168 (2005)

The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the...

PDF

To Praise the AMT or to Bury It, Virginia Tax Review (2005)

The alternative minimum tax (AMT) has recently become a cause celebre because many more taxpayers...

PDF

The U.S. Consumption Tax: Evolution, Not Revolution, 57 Tax Lawyer 1 (2003)

The article expresses the view that the current Internal Revenue Code has evolved into a...

PDF

E-tax: Fundamental Tax Reform and the Transition to a Currency-Free Economy, 20 Virginia Tax Review 1 (2000)

PDF

Government Precommitment to Tax Incentive Subsidies: The Impact of United States v. Winstar Corp. on Retroactive Tax Legislation, 14 American Journal of Tax Policy 1 (1997)

PDF

Tax Subsidies: One-time vs. Periodic An Economic Analysis of the Tax Policy Alternatives, 49 Tax Law Review 305 (1994)

PDF

The Kingdom of PAL: a Parable of Tax Shelters and the Passive Activity Loss Rules, 51 Tax Notes 225 (1991)

PDF

Choice of Entity for a Venture Capital Start-Up: The Myth of Incorporation, 55 Tax Lawyer 923 (2002)

PDF

Nonrecourse Debt in Excess of Fair Market Value: The Confluence of Basis, Realization, Subchapter K and the Need for Consistency, 51 Tax Lawyer 41 (1997)

PDF

The Tax Treatment of Limited Liability Companies: Law in Search of Policy, 50 The Business Lawyer 995 (1995)

PDF

Recent Approaches to the Trade or Business Requirement of Section 174: Unauthorized Snow Removal, 8 Virginia Tax Review 861 (1989)

PDF

The Passive Activity Loss Rules: Planning Considerations, Techniques, and a Foray into Never-Never Land, 15 Journal of Real Estate Taxation 3 (1987)

PDF

Tax Planning for Interest After TRA 1984: Unstated Interest and Original Issue Discount, (1985)

PDF

Interest Elements in Tax Planning, (1983)

This article discusses how interest has been and is being used in tax planning. The...

PDF

Fair Market Value in the Tax Law: Replacement Value or Liquidation Value, 60 Texas Law Review 833 (1982)

PDF

Open Transaction Treatment for Deferred Payment Sales After the Installment Sales Act of 1980, 34 Tax Lawyer 605 (1981)

PDF

SelectedWorks of Daniel S. Goldberg

University of Maryland Francis King Carey School of Law

Expertise

Links

Browse by Subject

Taxation

The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform, Book Gallery (2013)

E-VAT: An Electronically Collected Progressive Consumption Tax, 128 Tax Notes 1351 (2010)

The Aches and Pains of Transition to a Consumption Tax: Can We Get There From Here?, 26 Virginia Tax Review 447 (2007)

Considering a Consumption Tax, 2006 JD Alumni Magazine 34 (2006)

E Tax: The Flat Tax as an Electronic Credit VAT, 108 Tax Notes 1168 (2005)

To Praise the AMT or to Bury It, Virginia Tax Review (2005)

The U.S. Consumption Tax: Evolution, Not Revolution, 57 Tax Lawyer 1 (2003)

Choice of Entity for a Venture Capital Start-Up: The Myth of Incorporation, 55 Tax Lawyer 923 (2002)

E-tax: Fundamental Tax Reform and the Transition to a Currency-Free Economy, 20 Virginia Tax Review 1 (2000)

Government Precommitment to Tax Incentive Subsidies: The Impact of United States v. Winstar Corp. on Retroactive Tax Legislation, 14 American Journal of Tax Policy 1 (1997)

Nonrecourse Debt in Excess of Fair Market Value: The Confluence of Basis, Realization, Subchapter K and the Need for Consistency, 51 Tax Lawyer 41 (1997)

The Tax Treatment of Limited Liability Companies: Law in Search of Policy, 50 The Business Lawyer 995 (1995)

Tax Subsidies: One-time vs. Periodic An Economic Analysis of the Tax Policy Alternatives, 49 Tax Law Review 305 (1994)

The Kingdom of PAL: a Parable of Tax Shelters and the Passive Activity Loss Rules, 51 Tax Notes 225 (1991)

Recent Approaches to the Trade or Business Requirement of Section 174: Unauthorized Snow Removal, 8 Virginia Tax Review 861 (1989)

The Passive Activity Loss Rules: Planning Considerations, Techniques, and a Foray into Never-Never Land, 15 Journal of Real Estate Taxation 3 (1987)

Tax Planning for Interest After TRA 1984: Unstated Interest and Original Issue Discount, (1985)

Interest Elements in Tax Planning, (1983)

Fair Market Value in the Tax Law: Replacement Value or Liquidation Value, 60 Texas Law Review 833 (1982)

Open Transaction Treatment for Deferred Payment Sales After the Installment Sales Act of 1980, 34 Tax Lawyer 605 (1981)

Lifetime Gifts - a Quantitative Approach (with Roger A. Pies), Tax Advisor 83 (1980)

Tax Policy

E-VAT: An Electronically Collected Progressive Consumption Tax, 128 Tax Notes 1351 (2010)

The Aches and Pains of Transition to a Consumption Tax: Can We Get There From Here?, 26 Virginia Tax Review 447 (2007)

Considering a Consumption Tax, 2006 JD Alumni Magazine 34 (2006)

E Tax: The Flat Tax as an Electronic Credit VAT, 108 Tax Notes 1168 (2005)

To Praise the AMT or to Bury It, Virginia Tax Review (2005)

The U.S. Consumption Tax: Evolution, Not Revolution, 57 Tax Lawyer 1 (2003)

E-tax: Fundamental Tax Reform and the Transition to a Currency-Free Economy, 20 Virginia Tax Review 1 (2000)

Government Precommitment to Tax Incentive Subsidies: The Impact of United States v. Winstar Corp. on Retroactive Tax Legislation, 14 American Journal of Tax Policy 1 (1997)

Tax Subsidies: One-time vs. Periodic An Economic Analysis of the Tax Policy Alternatives, 49 Tax Law Review 305 (1994)

The Kingdom of PAL: a Parable of Tax Shelters and the Passive Activity Loss Rules, 51 Tax Notes 225 (1991)

Business and Individual Taxation

Choice of Entity for a Venture Capital Start-Up: The Myth of Incorporation, 55 Tax Lawyer 923 (2002)

Nonrecourse Debt in Excess of Fair Market Value: The Confluence of Basis, Realization, Subchapter K and the Need for Consistency, 51 Tax Lawyer 41 (1997)

The Tax Treatment of Limited Liability Companies: Law in Search of Policy, 50 The Business Lawyer 995 (1995)

Recent Approaches to the Trade or Business Requirement of Section 174: Unauthorized Snow Removal, 8 Virginia Tax Review 861 (1989)

The Passive Activity Loss Rules: Planning Considerations, Techniques, and a Foray into Never-Never Land, 15 Journal of Real Estate Taxation 3 (1987)

Tax Planning for Interest After TRA 1984: Unstated Interest and Original Issue Discount, (1985)

Interest Elements in Tax Planning, (1983)

Fair Market Value in the Tax Law: Replacement Value or Liquidation Value, 60 Texas Law Review 833 (1982)

Open Transaction Treatment for Deferred Payment Sales After the Installment Sales Act of 1980, 34 Tax Lawyer 605 (1981)

Lifetime Gifts - a Quantitative Approach (with Roger A. Pies), Tax Advisor 83 (1980)