Abstract

http://ssrn.com/abstract=2363478
 


 



Rethinking the Penalty for the Failure to File Gift Tax Returns


Jay A. Soled


Rutgers University

Paul L. Caron


Pepperdine University - School of Law

Charles Davenport


Rutgers University School of Law

Richard Schmalbeck


Duke University School of Law

November 18, 2013

Tax Notes, Vol. 141, No. 7, 2013
Rutgers School of Law-Newark Research Paper No. 137
Pepperdine University Legal Studies Research Paper No. 2014/2

Abstract:     
In this article, the authors argue that Congress must reform the penalty structure associated with the failure to file gift tax returns if it wants to maintain the integrity of the transfer tax system.

Number of Pages in PDF File: 6

Keywords: gift tax, penalty

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Date posted: December 6, 2013 ; Last revised: March 5, 2014

Suggested Citation

Soled, Jay A. and Caron, Paul L. and Davenport, Charles and Schmalbeck, Richard, Rethinking the Penalty for the Failure to File Gift Tax Returns (November 18, 2013). Tax Notes, Vol. 141, No. 7, 2013; Rutgers School of Law-Newark Research Paper No. 137; Pepperdine University Legal Studies Research Paper No. 2014/2. Available at SSRN: http://ssrn.com/abstract=2363478

Contact Information

Jay Soled (Contact Author)
Rutgers University ( email )
180 University Avenue
Newark, NJ 07901-1825
United States
(973) 353-1727 (Phone)
Paul L. Caron
Pepperdine University - School of Law ( email )
24255 Pacific Coast Highway
Malibu, CA 90263
United States
310.506.7521 (Phone)
Charles Davenport
Rutgers University School of Law ( email )
123 Washington Street
Newark, NJ 07102
United States
(973) 353-5384 (Phone)
Richard L. Schmalbeck
Duke University School of Law ( email )
Box 90360
Duke School of Law
Durham, NC 27708
United States
919-613-7078 (Phone)
919-613-7231 (Fax)
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