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

Now showing items 1-5 of 5

    • The Elephant and the Four Blind Men: The Burger Court and Its Federal Tax Decisions 
      Moran, Beverly I.; Schneider, Daniel M. (Howard Law Journal, 1996)
      All the federal tax decisions of the Burger Court are reviewed in order to demonstrate that widely held beliefs about statutory interpretation in tax cases are misleading. For example, although the literature asserts that ...
    • I Come Not to Praise the Corporate Income Tax, But to Save It 
      Schlunk, Herwig J. (Tax Law Review, 2003)
      This Article began with a search for a theoretical underpinning that could explain the structure of the current corporate income tax regime, and found such underpinning lacking. It proposed an alternative underpinning for ...
    • Redistribution Through Discriminatory Taxes: A Contractarian Explanation of the Role of the Courts 
      O'Connor, Erin O'Hara, 1965-; Dougan, William R. (George Mason Law Review, 1998)
      What role should courts serve regarding wealth redistribution through tax provisions? Perhaps they should base decisions on efficiency grounds, protecting society from the transactions costs and other wealth reductions ...
    • Setting an Agenda for the Study of Tax and Black Culture 
      Moran, Beverly I. (UALR Law Review, 1999)
      At present the Internal Revenue Code unthinkingly reflects many aspects of white culture including historical opportunities that whites have received for wealth building and marriage. In order for the federal tax laws to ...
    • 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 ...