Issues

Information on recent and upcoming issues of the Virginia Tax Review is listed below.  To subscribe to the Virginia Tax Review or to order a back issue, click here.

Currently in Print: Volume 35, Number 01, Summer 2015

  • Improperly Burdened: The Uncertain and Sometimes Unfair Application of Tax Penalties
  • Giving Credit Where it is Due: Rethinking the Corporate Tax Paradigm (note)
    • Montano Cabezas
  • The Internal Revenue Service and Bitcoin: A Taxing Relationship (note)
    • Elizabeth E. Lambert
  • Tax Exemption, Public Policy, and Discriminatory Fraternities (Special Feature)

Previous Issues:

Volume 34, Number 03, Winter/Spring 2015

  • Beyond Homo Economicus: The Prosocial Brain & The Charitable Tax Deduction
    • Ryan S. Keller
  • Real Taxes on Virtual Currencies: What Does the I.R.S Say?
    • Nika Antonikova
  • Walking a Fine Line: A Theory of Line Drawing in Tax Law
  • Talking Shop: An Interview with Mortimer M. Caplin (Special Feature)
    • Steve Shashy & Devon Yamauchi

Volume 34, Number 02, Fall 2014

Volume 34, Number 01, Summer 2014

  • Political Activity Limits and Tax Exemption: A Gordian’s Knot
  • Unwinding the Ceiling Rule
  • Integrated Tax Policy Approach to Designing Research & Development Tax Benefits
    • Noam Noked
  • Effective Tax Administration Offers in Compromise – Why So Ineffective?

Volume 33, Number 04, Spring 2014

  • Tax, State, and Utopia
  • Codifying and “Miscodifying” Judicial Anti-abuse Tax Doctrines
  • Toward a Perspective-dependent Theory of Audit Probability for Tax Compliance Models
  • Taxing Indirect Transfers: Improving an Instrument for Stemming Tax and Legal Base Erosion

Volume 33, Number 03, Winter 2014

  • Corrective Taxation, Leverage, and Compensation in a Bloated Financial Sector
  • Rubik’s Cube and Tax Policy: Proposed Solutions for Puzzling Components of Estate Planning with Life Insurance
  • A Deduction Properly Extinguished? The Live-burn Donation: A Proposed Sequence of Analysis and Policy Evaluation
  • The Tax Hangover: Trailing Nexus

Volume 33, Number 02, Fall 2013

Volume 33, Number 01, Summer 2013

Volume 32, Number 04, Spring 2013

Volume 32, Number 03, Winter 2013

  • Binding Choices: Tax Elections & Federal/ State Conformity
  • A The Tax Import of the FASB/IASB Proposal on Lease Accounting
  • Extending the Taxation-of-Risk Model to Timing Options and Marked-to-Market Taxes
  • Rethinking the Source of the Arm’s Length Transfer Pricing Problem

Volume 32, Number 02, Fall 2012

  • Preserving Fairness in Tax Administration in the Mayo Era
  • Another Look Through the Worthless Stock Deduction:  Section 165(g)(3) as Applied to Foreign Subsidiaries
  • Reforming the Taxation of Retirement Income
  • Conflicts of Interest: Resolving Legal Barriers to the Implementation of the Foreign Account Tax Compliance Act

Volume 32, Number 01, Summer 2012

Volume 31, Number 04, Spring 2012

Volume 31, Number 03, Winter 2012

  • The Principles and Practices to Enhance Compliance and Enforcement of the Personal Income Tax
  • How Less Can Be More: Using the Federal Income Tax to Stabilize State and Local Finance
  • It’s About Time: Registration and Regulation Will Boost Competence and Accountability of Paid Tax Preparers
  • Aesop and the ESOP: A New Fable About Dividends and Redemptions
    • Steven J. Arsenault

Volume 31, Number 02, Fall 2011

  • The Frame Game: How Defining the “Transaction” Decides the Case
  • Reframing Economic Substance
  • U.S. Policy Against Treaty Shopping —> From Aiken Industries to Anti-conduit Regs: Critical View of Current Double-Step Approach in Light of Tax Treaties’ Objectives and Purposes
    • Leonardo F.M. Castro
  • (Systemic) Risk and Taxation

Volume 31, Number 01, Summer 2011

  • Tax Elections & Private Bargaining
  • Good Deficits: Protecting the Public Interest from Deficit Hvsteria
  • A New Twist to an On-Going Debate About Securities Self-Regulation: lt’s Time to End FINRA’s Federal Income Tax Exemption
  • Note: Taxing the Rich: Lessons Learned from Proposition 63, Proposition 82, and Measure 66
    • Leslie Lee

Volume 30, Number 04, Spring 2011

  • The Flaw of Averages in U.S. Corporate Income Taxes: An Evaluation from the Taxpayer’s Perspective
  • Uncertain Tax Positions and the New Tax Policy of Disclosure Through the Schedule UTP
  • The Scope and Application of the Work Product Doctrine as Applied to Dual-Purpose Documents
  • In Pursuit of Equity in Property Tax Allocation: Discussing the Flawed Implementation of Proposition 13

Volume 30, Number 03, Winter 2011

  • Too Big To Fail: The Problem of Partnership Allocations
  • An Empirical Survey of the Population of U.S. Tax Court Written Decisions
  • The Untold Story of Crane v. Commissioner Reveals an Inconvenient Tax Truth: Useless Depreciation Deductions Cause Global Basis Erosion to Bait a Hazardous Tax Trap for Unwitting Taxpayers
  • Re-Thinking First Principles of Transfer Pricing Rules

Volume 30, Number 02, Fall 2010

Volume 30, Number 01, Summer 2010