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TAX LAW: PRACTITIONER SERIES ABSTRACTS"Portability of Exemptions"
WENDY C. GERZOG, University of Baltimore - School of Law Portability of estate tax exemptions has been called the best estate tax planning idea for a surviving spouse since the unlimited marital deduction in 1981. This article explains portability, including the recent Senate testimony urging its adoption. "New York's 'Convenience of the Employer' Rule is Unconstitutional"
EDWARD A. ZELINSKY, Benjamin N. Cardozo School of Law
This Article argues that New York's convenience of the employer doctrine is unconstitutional as a matter of law and ill-advised as a matter of tax policy.
"Property Tax Incidence and the Mix of State and Local Finance of Local Expenditures"
GEORGE ZODROW, Rice University - Department of Economics George R. Zodrow of Rice University considers whether it is desirable to replace local property taxes with state revenue. "The Politics of State Taxation: Anything But Real Taxes in California"
DAVID BRUNORI, Tax Analysts The author criticizes California policymakers for not considering significant tax increases to prevent a budget shortfall. "A Guide to U.S. Withholding on Non-U.S. Vendor Payments"
FRED BOUSQUET, Affiliation Unknown Fred Bousquet focuses on nonresident alien withholding rules for payment to non-U.S. vendors. | |||||||||
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Solicitation of Abstracts
This journal publishes abstracts of working papers and articles accepted for publication in the field of tax law that are of particular interest to tax practitioners (attorneys, accountants, and enrolled agents).
Distribution ServicesIf your Institution is interested in learning more about increasing readership for its research by becoming a Partner in Publishing or starting a Research Paper Series, please email: Management@SSRN.com. Distributed by:Advisory BoardTax Law: Practitioner Series C. DAVID ANDERSON MARY LOUISE FELLOWS BARBARA H. FRIED DANIEL I. HALPERIN DAVID P. HARITON WILLIAM A. KLEIN DEBORAH SCHENK REED SHULDINER JEFF STRNAD
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