Add to ORKGThis article analyzes the Federal income tax treatment of state incentive tax credits. It considers whether and when refundable credits should be included in income and discusses their appropriate character as capital gain or as ordinary income
This Article explores two prominent issues in current legal literature: the propriety of tax incenti...
Several provisions of the 2017 tax legislation, known as the Tax Cuts and Jobs Act (TCJA), focused a...
Modern tax statutes serve many purposes beyond simply raising revenue, and the contours of those sta...
This article analyzes the Federal income tax treatment of state incentive tax credits. It considers ...
This paper summarizes the current federal income tax treatment of charitable contributions where the...
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation...
The article recommends amending the Internal Revenue Code to change to deduction for state and local...
Using tax expenditures, the federal government can deploy economic incentives to alter our choices i...
This article considers how the changes in the federal tax code will affect states whose tax codes li...
State governments are considering new charitable tax credits designed to circumvent the 2017 federal...
This Article examines the history of the development of federal incentive tax credits, from the enac...
The purpose of this Study is to calculate retirement account tax expenditures by states. States with...
Whether state and local taxes are deductible is believed to have important effects on revenue, tax e...
States and localities offer businesses an enormous amount of tax incentives to locate within their j...
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation...
This Article explores two prominent issues in current legal literature: the propriety of tax incenti...
Several provisions of the 2017 tax legislation, known as the Tax Cuts and Jobs Act (TCJA), focused a...
Modern tax statutes serve many purposes beyond simply raising revenue, and the contours of those sta...
This article analyzes the Federal income tax treatment of state incentive tax credits. It considers ...
This paper summarizes the current federal income tax treatment of charitable contributions where the...
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation...
The article recommends amending the Internal Revenue Code to change to deduction for state and local...
Using tax expenditures, the federal government can deploy economic incentives to alter our choices i...
This article considers how the changes in the federal tax code will affect states whose tax codes li...
State governments are considering new charitable tax credits designed to circumvent the 2017 federal...
This Article examines the history of the development of federal incentive tax credits, from the enac...
The purpose of this Study is to calculate retirement account tax expenditures by states. States with...
Whether state and local taxes are deductible is believed to have important effects on revenue, tax e...
States and localities offer businesses an enormous amount of tax incentives to locate within their j...
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation...
This Article explores two prominent issues in current legal literature: the propriety of tax incenti...
Several provisions of the 2017 tax legislation, known as the Tax Cuts and Jobs Act (TCJA), focused a...
Modern tax statutes serve many purposes beyond simply raising revenue, and the contours of those sta...