Stop Government Greed

John Hinderaker of Power Line writes what I wish I wrote about the inconsistency between the left’s objection to corporation’s being treated as people and their repeated accusation that corporations experience the human emotion of greed: Lately, we have heard a lot…

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Constructive Dividends and the Substance Over Form Doctrine

Jack Townsend has an excellent post today (all of his posts are excellent) about C corporation constructive dividends. In United States v. Ellefsen, ___ F.3d ___, 2011 U.S. App. LEXIS 18684 (8th Cir. 2011), the…

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CEOs who Reduce Corporate Tax Liabilities Deserve High Compensation

Peter Whoriskey of the Washington Post apparently thinks he’s stumbled onto something important in Some Companies Pay Their CEOs More than Uncle Sam: It has become a bipartisan article of faith in some quarters that…

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Romney is Right: Corporations are People

You may have heard about the following exchange Mitt Romney had with an audience member at a political rally in Iowa last week. The man had asked the Republican front-runner how he would reduce the…

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A Defense of Pass Through Entities

Paul Caron reports that  Bradley T. Borden (Brooklyn) has posted a defense of pass-through entities in Three Cheers for Passthrough Taxation, 131 Tax Notes 1353 (June 27, 2011), on SSRN. Here’s the abstract: This report addresses…

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