Jun 1, 2017 | Comment, Tax, Tayler Green
By Tayler Green Abstract Winning a Nobel Prize, a Pulitzer Prize, a World Cup, an Olympic medal, or a Paralympic medal is a meritorious achievement. Elinor Ostrom, a professor who received a Nobel Prize in Economic Sciences, disproved the long-held idea that...
Dec 1, 2013 | Article, Cynthia M. Ohlenfrost, Sam Megally, Tax
By Cynthia M. Ohlenfrost and Sam Megally Abstract Despite its long-term and generally well-deserved reputation as a business-friendly state, recent sales tax and franchise tax developments evidence Texas’s increasingly aggressive pursuit of tax revenue. Whether...
Sep 1, 2012 | Article, Orly Sulami, Tax
By Orly Sulami Abstract How does a government distinguish between tax planning and tax abuse? Most democratic societies agree that citizens have a right to limit their tax liability through tax planning. However, governments generally also agree that this right does...
Mar 1, 2011 | Angela J. Seekins, Article, Cynthia M. Ohlenfrost, Sam Megally, Tax
By Cynthia M. Ohlenforst, Sam Megally, and Angela J. Seekins Abstract If tax interpretations of the past are a prologue for tax interpretations to come, then this year’s Survey foreshadows an additional focus on several key, repeating issues. In the sales tax...
Sep 1, 2010 | Article, Tax, Tim Edgar
By Tim Edgar Abstract As a public policy goal, moderation of financial instability has gained considerable prominence in the face of the recent credit contraction. Not surprisingly perhaps, the role of the tax system in exacerbating instances of financial instability...
Mar 1, 2010 | Case Note, Civil Procedure, Sarah Seifert Mallett, Tax
By Sarah Seifert Mallett Abstract In United States v. Textron Inc., the Court of Appeals for the First Circuit held that the work-product doctrine does not protect tax accrual work papers prepared by lawyers from an IRS summons connected with an investigation of a...
