The tax shelter problem

National Tax Journal

Volumn 57, Issue 4, 2004, Pages 925-936

  Bankman, Joseph ^a  

^a STANFORD LAW SCHOOL   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 14544295694     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2004.4.08     Document Type: Review

References (29)

1. Bankman, Joseph. "The New Market for Corporate Tax Shelters." Tax Notes 83 No. 12 (June 21, 1999): 1775-95.
2. Bankman, Joseph. "The Economic Substance Doctrine." Southern California Law Review 74 No. 1 (November, 2000): 5-30.
3. Bankman, Joseph. "The Business Purpose Doctrine and the Sociology of Tax." SMU Law Review 54 No. 4 (Winter, 2001): 149-58.
4. Bankman, Joseph. "Modeling the Tax Shelter World: Commentary." Tax Law Review 55 No. 3 (Winter, 2002): 455-67.
5. Bankman, Joseph, and Daniel Simmons. "Has California Broken the Antishelter Legislative Logjam?" Tax Notes 101 No. 9 (December 1, 2003): 1111-5.
6. Bankman, Joseph. "The Tax Shelter Battle." In The Crisis in Tax Administration, edited by Henry J. Aaron and Joel Slemrod, 9-28. Washington, D.C.: Brookings Institution Press, 2004a.
7. Bankman, Joseph. "Tax Shelters, The Cash Economy, and Compliance Costs." Tax Notes 104 No. 2 (July 12, 2004b): 185-90.
8. Desai, Mihir A. "The Divergence between Book Income and Tax Income." In Tax Policy and the Economy, Volume 17, edited by James M. Poterba, 169-206. Cambridge: NBER and MIT Press, 2003.
9. Desai, Mihir A., and Dhammika Dharmapala. "Corporate Tax Avoidance and High Powered Incentives." (October, 2004). http:// ssrn.com/abstract=532702.
10. Joint Committee on Taxation Report of Investigation of Enron Corporation and Related Entities Regarding Federal Tax and Compensation Issues, and Policy Recommendations. Volume I, 135-62. Washington, D.C.: U.S. Government Press, 2003.
11. Gary, Kenneth A. "Congress to Attack Son-of-BOSS Deals Missed by IRS." Tax Notes 104 No. 6 (August 9, 2004): 586-92.
12. Gergen, Mark P. "Business Purpose, Economic Substance and Corporate Tax Shelters: The Common Knowledge of Tax Abuse." SMU Law Review 54 No. 1 (Winter, 2001): 131-5.
13. Gergen, Mark P. "The Logic of Deterrence: Corporate Tax Shelters." Tax Law Review 55 No. 2 (Winter, 2002): 255-87.
14. Hariton, David. "Stop Calling It Economic Substance." Tax Notes 99 No. 10 (June 9, 2003a): 1543-5.
15. Hariton, David. "How to Fix Economic Substance." Tax Notes 99 No. 4 (April 24, 2003b): 539-43.
16. Hyde, Terrill A., and Glen Arlen Kohl. "The Shelter Problem is Too Serious Not to Change the Law." Tax Notes 100 No. 1 (April, 2003): 539-49.
17. Internal Revenue Service "Treasury and IRS Release Revised Tax Form for Corporate Tax Returns." Tax Notes 104 No. 2 (July 12, 2004): 161.
18. Klein, William, Joseph Bankman, and Daniel Shaviro. Federal Income Taxation. New York: Aspen Publishers, 2004.
19. Long-Term Capital Holdings v. United States. 330 F.Supp.2d 122 (D. Conn. 2004).
20. Manzon, Gil, Jr., and George Plesko. "The Relation between Financial and Tax Reporting Measures of Income." Tax Law Review 55 No. 2 (Winter, 2002): 175-214.
21. New York State Bar Association. Tax Section. "Summary Report on the Provisions of Recent Senate Bills that Would Codify the Economic Substance Doctrine." New York, May 21, 2003. http://www.nysba.org/ Content/ContentGroups/Section_Information1~/Tax_Section_Reports/1032Report. pdf.
22. Peaslee, James M. "Revenue Raisers in the Senate Jobs Bill-Unintended Consequences and Better Choices." Tax Notes 102 No. 5 (February 2, 2004): 621-54.
23. Sheppard, Lee A. "Going After SILOs Legislatively, Sort Of." Tax Notes 102 No. 8 (February 23, 2004): 962-73.
24. Slemrod, Joel. "The Economics of Corporate Tax Selfishness." National Tax Journal 57 No. 4 (December, 2004): 877-900.
25. Stratton, Sheryl. "Clients Sue E&Y and Three Law Firms Over Tax Shelter." Tax Notes 97 No. 13 (December 30, 2002): 1649-53.
26. Stratton, Sheryl. "Inside OTSA: A Bird's Eye View of Shelter Central at the IRS." Tax Notes 100 No. 10 (September 8, 2003): 1246-50.
27. Stratton, Sheryl. "Jenkins & Gilchrist Turn Over Investor Lists." Tax Notes 103 No. 8 (May 18, 2004a): 944-6.
28. Stratton, Sheryl. "With Son-of-BOSS Deadline Near, IRS Ratchets up Rhetoric." Tax Notes 103 No. 12 (June 21, 2004b): 1451-4.
29. Weisbach, David. "Ironing Out the Flat Tax." Stanford Law Review 52 No. 6 (February, 2000): 599-660.