Stanford Law & Policy Review

Articles from Vol. 20, No. 1, Winter

California's Fight against Global Warming: Finally Getting Smart about Sprawl?
INTRODUCTION California prides itself as a leader in climate-change policy. In 2006, with passage of the California Global Warming Solutions Act (AB 32), (1) it became the first state in the nation to regulate greenhouse gases by requiring that...
Cash Businesses and Tax Evasion
I. INTRODUCTION According to government reports, most individuals with business income fail to pay all their taxes, although some appear to cheat more than others. (1) Underpayment of tax on business income is commonly attributed to the receipt...
Introduction the Tax Compliance Conundrum
The annual tax gap-the difference between tax due and tax paid--is estimated at well over $300 billion. (2) The fact that some taxpayers pay all the tax they owe, and others only a fraction of that, is commonly (and rightly) said to raise problems...
Legislating to Keep Children Safe at School: Are Sex Offenders Really Worse Than Murderers?
INTRODUCTION In recent years, the media has barraged the public with countless stories of teachers caught sexually assaulting their students, (1) sparking understandable alarm and outrage. In an effort to allay concerns and calm the frenzy, many...
Minding the Gap: A Ten-Step Program for Better Tax Compliance
The tax gap, which measures taxpayer noncompliance with the tax laws, has bedeviled tax administrators since tax systems began. When faced with significant noncompliance, a tax administrator's first reaction reasonably might be to ramp up enforcement...
Refund Anticipation Loans and the Tax Gap
I. INTRODUCTION The tax gap is an issue drawing increased legislative and administrative attention. The IRS estimates that the gap, the difference between taxes that are legally owed and taxes that are paid on time, was $345 billion for tax year...
Stemming the Subprime Crisis: The North Carolina Foreclosure Prevention Project
INTRODUCTION In August 2008, Governor Mike Easley of North Carolina signed House Bill 2623 and established the North Carolina Foreclosure Prevention Project, a program he described as "the first of its kind in the nation." (1) In announcing the...
Targeting the Tax Gap: The Case of the RAL and the Advanced Notice of Proposed Rulemaking
I. INTRODUCTION Refund Anticipation Loan (RAL) supporters and critics are both very committed to their positions and fervent in their beliefs, (1) as demonstrated by the more than 8,600 comments generated by an Advanced Notice of Proposed Rulemaking...
Tax Defiers and the Tax Gap: Stopping "Frivolous Squared" before It Spreads
I. INTRODUCTION Ever since the Sixteenth Amendment was ratified over ninety-five years ago and then upheld by the Supreme Court three years later, (1) the central debate over income taxation has focused on what will be taxed, how much it will be...
The Estate Tax Non-Gap: Why Repeal a "Voluntary" Tax?
INTRODUCTION Over thirty years ago, George Cooper wrote a seminal article arguing that the estate tax (1) at that time was largely voluntary. (2) Many academics still use the voluntary tax rhetoric even though Congress has closed many of the avoidance...
The Gap in the Employment Tax Gap
In 2007, the Internal Revenue Service released a lengthy report on the federal tax gap (the "Tax Gap Report") to analyze and quantify the difference between what taxpayers collectively owe in tax and what they actually pay on time. (1) Among other...
The Morals of the Marketplace: A Cautionary Essay for Our Time
The law is well-established that neither shareholders nor creditors owe duties to the corporations or other productive entities they finance except in extraordinary circumstances. (3) The doctrine of limited liability provides the superstructure that...
Search by... Author
Show... All Results Primary Sources Peer-reviewed

Oops!

An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.