Die Abhandlung ist eine überarbeitete und erweiterte Fassung der vom Institute for Monetary and Financial Stability am 19. Juni 2006 veranstalteten Guest Lecture des Autors zum Thema "Demystifying Hedge Funds"

Die Abhandlung ist eine überarbeitete und erweiterte Fassung der vom Institute for Monetary and Financial Stability am 19. Juni 2006 veranstalteten Guest Lecture des Autors zum Thema Demystifying Hedge Funds

Income tax systems in some countries follow primarily schedular models that classify income by type, match it with deductions from the same class, and compute a separate tax on each class. The United States income tax uses a global tax model under which it taxes citizens and permanent residents...

Over the past several decades, many countries that historically relied on progressive taxes on income, wealth, and decedents' estates for much governmental revenue have shifted to less progressive and regressive taxes on labor and consumption. Reasons for the shift are many but include...

Critical tax theory identifies systemic imbalances in taxation that impose disproportionally high tax burdens on groups who lack or fail to exercise political power. This article focuses on foreigners as an ideal taxpaying group because it does not vote. The article identifies some ways in which...

The matter of police and municipal courts as revenue producers became increasingly prominent following Michael Brown's death from a police shooting. This article considers the use of misdemeanors, especially traffic violations, for the purpose of collecting substantial portions of the annual...

In the context of a European project describing variations in the structure of the corporate income tax, this paper briefly describes the United States corporation income tax and contextualizes it within the broader category of business entity taxation. The paper identifies the various tax...

This United States report responds to a questionnaire that the general reporters prepared for the 2011 meeting of the European Association of Tax Law Professors in Uppsala, Sweden, June 3-5, 2011. The report describes and analyzes the U.S. law on burden of proof and burden of production in tax...

This United States report responds to a questionnaire that the general reporter for the project prepared. The project describes United States law features of hedge funds, private equity funds and sovereign wealth funds and identifies critical current issues in their regulation and governance....

International corporate tax competition continues to exert pressure on legislatures to reduce corporate tax rates as well as the rate imposed on shareholders. To combat this pressure, this commentary recommends eliminating the corporate income tax. Instead corporations should become tax...