Browsing Vanderbilt Law School Faculty Works by Subject "Income tax -- Law and legislation -- United States"

Now showing items 1-3 of 3

    • Back to the Future: A Time for Rethinking the Test for Resident Alien Status Under the Income Tax Laws 
      Williams, David, 1948- (Vanderbilt Journal of Transnational Law, 1988)
      If the sole object of our tax law is certainty, then the quest for a bright-line, mechanical test would appear to be justified. Fairness, however, is an equally important objective. If fairness is sacrificed in our rush ...
    • A Lifetime Income Tax 
      Schlunk, Herwig J. (Virginia Tax Review, 2006)
      Under current tax law, there can be considerable period-by-period divergence between a taxpayer's after-tax income and her desired or actual consumption. This divergence will cause the taxpayer to borrow. One can view such ...
    • The Zen of Corporate Capital Structure Neutrality 
      Schlunk, Herwig J. (Michigan Law Review, 2000)
      Given the current tax rate structure - where the marginal tax rate of some persons exceeds the corporate tax rate and the marginal tax rate of others is exceeded by it - corporations are generally well advised to employ ...