Recently added articles from Virginia Tax Review:

Reinvigorating tax expenditure analysis and its international dimension.

Jan 01, 2008; Fleming, J. Clifton, Jr. ... <Pre> TABLE OF CONTENTS I INTRODUCTION.. 439 IIA Simple, but Necessary, Illustration 446 III Is TEA More Than Rhetoric? 450 A. Ability-to-Pay and SHS ...

Loan proceeds as income: a response to professor Dodge.(response to Joseph M. Dodge, Virginia Tax Review, vol. 26, p. 245, 2006)

Jan 01, 2008; Crane, Charlotte ... <Pre> TABLE OF CONTENTS I.INTRODUCTION 564 II. THE INTUITIVE PROBLEM: MUST "INCOME" FOR TAX PURPOSES REFLECT THE CREATION OF VALUE IN THE REAL WORLD? 566 III. THE FIRST DOCTRINAL PROBLEM: IS ABUSE OF THE TRADITIONAL ...

Principles of efficient tax law: apocrypha.

Jan 01, 2008; O'Reilly, Terrance ... In this article, I examine guidelines that legal scholars have suggested for evaluating tax law in terms of economic efficiency. A common theme is that the efficiency of the tax treatment of a transaction is related to an elasticity or elasticities of some sort. Daniel Shaviro considers ...

The quest to tax interest income in a global economy: stages in the development of international income taxation.

Jan 01, 2008; Benshalom, llan ... <Pre> TABLE OF CONTENTS I.INTRODUCTION: WHY INTEREST? A PREFACE632 II. THE TAXATION OF DEBT INVESTMENT: THE 636 ISSUE IN CONTEXT A. The Law and Economics of Inbound Debt636 Investments ... B. Where Do We Go Now?...

From human capital to capital gains: the puzzle of profits interests.

Jan 01, 2008; Pendergraft, Sarah ... This note discusses the tax treatment of a "money and brains" partnership. The tax treatment of a "brains" partner who performs services in exchange for a capital interest in a partnership is well settled. The treatment of a partner who receives an interest only in the partnership's ...