Now showing items 1-10 of 43
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 ...
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 ...
Contemplating homeownership tax subsidies and structural racism
Victoria J. Haneman, Contemplating Homeownership Tax Subsidies and Structural Racism, 54 Wake Forest L. Rev. 363 (2019).
An insidious form of racism is facilitated by those who are heedless of structural inequities — or in this instance, the fact that legal structures have been developed to protect the experiences of those who are white, ...
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).
Naming religion (and eligible cognates) in tax exemption cases
R. Collin Mangrum, Naming Religion (and Eligible Cognates) in Tax Exemption Cases, 19 Creighton L. Rev. 821 (1986).
Important developments in federal income taxation
Edward A. Morse, Important Developments in Federal Income Taxation, in Great Plains Federal Tax Institute (2018).
Whistleblowers and tax enforcement: Using inside information to close the "tax gap"
Edward A. Morse, Whistleblowers and Tax Enforcement: Using Inside Information to Close the "Tax Gap", 24 Akron Tax J. 1 (2009).
This article examines the current legal structure allowing rewards for informants who provide information to assist the IRS in the enforcement of the tax laws. IRS data suggest that informants are a cost-effective means ...
Projecting jurisdiction: Taxation in the Internet Age
Edward A. Morse, Projecting Jurisdiction: Taxation in the Internet Age, in 2 Uluslararasi Hukuk Kuraltayi 380 (2008).