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1. Optimal tax compliance and penalties when the law is uncertain.
This article examines the optimal level of tax compliance and the optimal penalty for noncompliance in circumstances in which the substance of the tax law ... (PERIODICAL ARTICLE)
2. The netting of costs against income receipts (including damage recoveries)...
I. INTRODUCTION This article principally argues that, under the federal income tax, costs of obtaining specific sums of money should be capitalized (as opposed to ... (PERIODICAL ARTICLE)
3. Homage to information returns.
I. INTRODUCTION One of the most important administrative features of the nation's tax system involves the issuance of information returns (such as Form W-2s and ... (PERIODICAL ARTICLE)
4. Tax information reporting and compliance in the cross-border context.
I. INTRODUCTION As in the domestic context, tax information reporting in the cross-border context serves the four-fold purpose of providing a cross-check for the Internal ... (PERIODICAL ARTICLE) | |
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1-4 (of 4) related articles
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