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Daniel S. Goldberg
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Professor of Law
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About Daniel S. Goldberg
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University of Maryland Francis King Carey School of Law
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Disciplines
Taxation-Federal
and
Tax Law
Research Interests
Taxation of Partnerships and LLCs
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Individual Income Taxation
,
Corporate Income Taxation
, and
Tax Policy
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Taxation
Tax Policy
Business and Individual Taxation
Taxation
(21)
Book
The Death of the Income Tax: A Progressive Consumption Tax ...
Book Gallery (2013)
Daniel S. Goldberg
The Death of the Income Tax explains how the current income tax is needlessly complex, contains perverse incentives against saving ...
Link
Article
E-VAT: An Electronically Collected Progressive Consumption Tax
Faculty Scholarship (2010)
Daniel S. Goldberg
This report proposes replacing the income tax with an electronic, progressive consumption tax that couples a credit-method VAT (modified for ...
Download
Article
The Aches and Pains of Transition to a Consumption Tax ...
Faculty Scholarship (2007)
Daniel S. Goldberg
This article discusses probably the most significant obstacle to the adoption of a consumption tax: the negative effects on existing ...
Download
Article
Considering a Consumption Tax
JD Alumni Magazine (2006)
Daniel S. Goldberg
A combination of electronic commerce and the "Flat Tax" could eliminate the IRS as we know it.
Download
Article
E Tax: The Flat Tax as an Electronic Credit VAT
Faculty Scholarship (2005)
Daniel S. Goldberg
The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” which is an ...
Download
Article
To Praise the AMT or to Bury It
Faculty Scholarship (2005)
Daniel S. Goldberg
The alternative minimum tax (AMT) has recently become a cause célèbre because many more taxpayers are now subject to it ...
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Article
The U.S. Consumption Tax: Evolution, Not Revolution
Faculty Scholarship (2004)
Daniel S. Goldberg
The article expresses the view that the current Internal Revenue Code has evolved into a hybrid income tax and consumption ...
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Article
Choice of Entity for a Venture Capital Start-Up: The Myth ...
Faculty Scholarship (2002)
Daniel S. Goldberg
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Article
E-tax: Fundamental Tax Reform and the Transition to a Currency-Free ...
Faculty Scholarship (2000)
Daniel S. Goldberg
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Article
Nonrecourse Debt in Excess of Fair Market Value: The Confluence ...
Faculty Scholarship (1997)
Daniel S. Goldberg
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Article
Government Precommitment to Tax Incentive Subsidies: The Impact of United ...
Faculty Scholarship (1997)
Daniel S. Goldberg
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Article
The Tax Treatment of Limited Liability Companies: Law in Search ...
Faculty Scholarship (1995)
Daniel S. Goldberg
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Article
Tax Subsidies: One-time vs. Periodic An Economic Analysis of the ...
Faculty Scholarship (1994)
Daniel S. Goldberg
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Article
The Kingdom of PAL: a Parable of Tax Shelters and ...
Faculty Scholarship (1991)
Daniel S. Goldberg
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Article
Recent Approaches to the Trade or Business Requirement of Section ...
Faculty Scholarship (1989)
Daniel S. Goldberg
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Article
The Passive Activity Loss Rules: Planning Considerations, Techniques, and a ...
Faculty Scholarship (1987)
Daniel S. Goldberg
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Contribution to Book
Tax Planning for Interest After TRA 1984: Unstated Interest and ...
Faculty Scholarship (1985)
Daniel S. Goldberg
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Article
Interest Elements in Tax Planning
Faculty Scholarship (1983)
Daniel S. Goldberg
This article discusses how interest has been and is being used in tax planning. The tax planning techniques using interest ...
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Article
Fair Market Value in the Tax Law: Replacement Value or ...
Faculty Scholarship (1982)
Daniel S. Goldberg
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Article
Open Transaction Treatment for Deferred Payment Sales After the Installment ...
Faculty Scholarship (1981)
Daniel S. Goldberg
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Article
Lifetime Gifts - a Quantitative Approach
Faculty Scholarship (1980)
Roger A. Pies and Daniel S. Goldberg
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Tax Policy
(10)
Article
E-VAT: An Electronically Collected Progressive Consumption Tax
Faculty Scholarship (2010)
Daniel S. Goldberg
This report proposes replacing the income tax with an electronic, progressive consumption tax that couples a credit-method VAT (modified for ...
Download
Article
The Aches and Pains of Transition to a Consumption Tax ...
Faculty Scholarship (2007)
Daniel S. Goldberg
This article discusses probably the most significant obstacle to the adoption of a consumption tax: the negative effects on existing ...
Download
Article
Considering a Consumption Tax
JD Alumni Magazine (2006)
Daniel S. Goldberg
A combination of electronic commerce and the "Flat Tax" could eliminate the IRS as we know it.
Download
Article
E Tax: The Flat Tax as an Electronic Credit VAT
Faculty Scholarship (2005)
Daniel S. Goldberg
The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” which is an ...
Download
More