Follow
Search All Sites
RSS Feed
Print this page
PDF
Inequality has been increasing in the United States. We should care about this increase because...
Link
From the introduction:
No tax policy analysis stands complete without examination of equity implications. But...
Over thirty years ago, George Cooper wrote a seminal article arguing that the estate tax...
Although there is consensus about the need for equity, academics and policy makers disagree about...
This article critiques the Report of the President's Advisory Panel on Federal Tax Reform (the...
A substantial debate about the approaches employed by courts to interpret statutes and regulations has...
Many fundamental changes have occurred in our tax system in the past four years. These...
This article demonstrates why wealth concentration matters and why the tax system should be used...
Criticisms of the estate tax have often been contradictory and confusing. On the one hand,...
This article analyzes the claims of a recent commentary by Douglas Holtz-Eakin, The Death Tax:...
The U.S. tax system contains many provisions which are intended to align management of large...
[Also appears in Federal Wealth Transfer Tax Anthology, edited by Paul L. Caron, Grayson M.P....
[Also appears in Tax Law, volume 1, edited by Patricia D. White, 439-454. New York:...
Policymakers recognize that management's ability to control publicly held corporations can negatively affect corporate productivity...
[Also appears in The Capital Gains Controversy: A Tax Analysts Reader, edited by J. Andrew...
Leveraged buyouts, particularly by a corporation's management, provide unique opportunities for investors to realize extraordinary...
Accompanied by Study Problems. New York: Thomson Reuters/Foundation Press, 2010.
Also accompanied by Teacher's Manual....
Accompanied by 2005 Special Supplement: Family Limited Partnerships, by McDaniel, Repetti and Caron. New York:...
Accompanied by Federal Wealth Transfer Taxation, 4th ed. Study Problems, by McDaniel, Repetti and Caron....
Chapter author for: "The Impact of Taxation on Selection of a Form of Business Organization."...
In the years since McDaniel and Repetti’s 1993 article evaluating the intellectual landscape on horizontal...
(Online only, by subscription: http://ip-online2.ibfd.org/kbase/) (accessed April 7, 2010)
In discussing tax simplification, commentators often advocate a comprehensive income tax system that has a...
This work presents a comparative analysis of some of the structural and design issues which...
Updated by loose-leaf supplementation to The International Guide to Partnerships, edited by Kees van Raad...
Also appears in Fundamentals of Corporate Taxation, 23-54. Boston: Massachusetts Continuing Legal Education, 1988.
Defense of the estate tax as an important policy tool to address inequality.