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Collision of student loan debt and joint marital taxation
Victoria J. Haneman, The Collision of Student Loan Debt and Joint Marital Taxation, 35 Va. Tax. Rev. 223 (2016).
Students presently graduating from college represent perhaps the most indebted generation of young adults in the history of the United States, which may be attributed to the fact that interest-bearing debt plays a primary ...
Timely proposal to eliminate the student loan interest deduction
Victoria J. Haneman, A Timely Proposal to Eliminate the Student Loan Interest Deduction, 14 Nev. L.J. 156 (2013).
Although increasing access to higher education has been a priority of the federal government for more than half a century, the government has largely shifted the way in which it offers assistance over the last two decades ...
Making tax law
Daniel M. Berman & Victoria J. Haneman, Making Tax Law (2014).
This book explores the process of making U.S. tax law and examines the ways in which considerations of tax policy, tax politics, and tax administration intersect and contribute to the development of law through the legislative ...
Shrinking of health care makes Obama plan flawed
Edward A. Morse, Op-Ed., Shrinking of Health Care Makes Obama Plan Flawed, Omaha World-Herald, Aug. 5, 2009, at 7B.
Tax accounting periods and accounting methods for farmers
Edward A. Morse, Tax Accounting Periods and Accounting Methods for Farmers, in LexisNexis Tax Advisor -- Federal Topical, ch. 1N:4 (2007-2009).
Reflections on the Rule of Law and clear reflection of income: What constrains discretion?
Edward A. Morse, Reflections on the Rule of Law and Clear Reflection of Income: What Constrains Discretion?, 8 Cornell J.L. & Pub. Pol'y 445 (1999).
This article examines the Rule of Law ideal in the context of federal tax law. Constraining government discretion is a core concern of the Rule of Law. Rules have traditionally played an important role in providing that ...
Demystifying LIFO: Towards simplification of inflation-adjusted inventory valuation
Edward A. Morse, Demystifying LIFO: Towards Simplification of Inflation-Adjusted Inventory Valuation, 2 Fla. Tax Rev. 559 (1995).
State taxation of Internet commerce: something new under the sun?
Edward A. Morse, State Taxation of Internet Commerce: Something New Under the Sun?, 30 Creighton L. Rev. 1113 (1997).
Income averaging: Planning options for eligible taxpayers
Edward A. Morse, Income Averaging: Planning Options for Eligible Taxpayers, 22 J. Tax'n Investments 303 (2005).
Taxpayers with variable incomes potentially face disadvantages in their computation of annual tax liability as compared with counterparts having more stable incomes over time. Graduated tax rates, combined with phase-outs ...
Tax planning for closely held businesses in light of the rate reductions in the JGTRRA of 2003
Edward A. Morse, Tax Planning for Closely Held Businesses in Light of the Rate Reductions in the JGTRRA of 2003, Neb. Law, Mar. 2004, at 5.