Pub Date : 2021-03-08DOI: 10.5195/TAXREVIEW.2020.121
F. J. Lipman
Humanizing the Tax System: What National Taxpayer Advocate Nina E. Olson Did for America’s Kids and Their Families
人性化的税收制度:国家纳税人倡导者尼娜·e·奥尔森为美国的孩子和他们的家庭做了什么
{"title":"Humanizing the Tax System: What National Taxpayer Advocate Nina E. Olson Did for America’s Kids and Their Families","authors":"F. J. Lipman","doi":"10.5195/TAXREVIEW.2020.121","DOIUrl":"https://doi.org/10.5195/TAXREVIEW.2020.121","url":null,"abstract":"Humanizing the Tax System: What National Taxpayer Advocate Nina E. Olson Did for America’s Kids and Their Families","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124675500","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-14DOI: 10.5195/TAXREVIEW.2020.111
Dana Brakman Reiser
Foundation Regulation in Our Age of Impact
冲击时代的基金会规制
{"title":"Foundation Regulation in Our Age of Impact","authors":"Dana Brakman Reiser","doi":"10.5195/TAXREVIEW.2020.111","DOIUrl":"https://doi.org/10.5195/TAXREVIEW.2020.111","url":null,"abstract":"Foundation Regulation in Our Age of Impact","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115820307","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-14DOI: 10.5195/TAXREVIEW.2020.116
Philip T. Hackney
Fifty years ago, Congress enacted the Tax Reform Act of 1969 to regulate charitable activity of the rich. Congress constricted the influence of the wealthy on private foundations and hindered the abuse of dollars put into charitable solution through income tax rules. Concerned that the likes of the Mellons, the Rockefellers, and the Fords were putting substantial wealth into foundations for huge tax breaks while continuing to control those funds for their own private ends, Congress revamped the tax rules to force charitable foundations created and controlled by the wealthy to pay out charitable dollars annually and avoid self-dealing. Today, with concerns of similar misuse of philanthropic institutions to further wealthy interests, it is worthwhile to reconsider this significant legislation fifty years later.
{"title":"The 1969 Tax Reform Act and Charities: Fifty Years Later","authors":"Philip T. Hackney","doi":"10.5195/TAXREVIEW.2020.116","DOIUrl":"https://doi.org/10.5195/TAXREVIEW.2020.116","url":null,"abstract":"Fifty years ago, Congress enacted the Tax Reform Act of 1969 to regulate charitable activity of the rich. Congress constricted the influence of the wealthy on private foundations and hindered the abuse of dollars put into charitable solution through income tax rules. Concerned that the likes of the Mellons, the Rockefellers, and the Fords were putting substantial wealth into foundations for huge tax breaks while continuing to control those funds for their own private ends, Congress revamped the tax rules to force charitable foundations created and controlled by the wealthy to pay out charitable dollars annually and avoid self-dealing. Today, with concerns of similar misuse of philanthropic institutions to further wealthy interests, it is worthwhile to reconsider this significant legislation fifty years later.","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115940992","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-14DOI: 10.5195/TAXREVIEW.2020.114
Khrista McCarden
Private Operating Foundation Reform and J. Paul Getty
私人经营基金会改革与J.保罗·盖蒂
{"title":"Private Operating Foundation Reform and J. Paul Getty","authors":"Khrista McCarden","doi":"10.5195/TAXREVIEW.2020.114","DOIUrl":"https://doi.org/10.5195/TAXREVIEW.2020.114","url":null,"abstract":"Private Operating Foundation Reform and J. Paul Getty","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122578565","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-13DOI: 10.5195/taxreview.2019.103
Roberta F. Mann
Tax Policies for Clean Manufacturing: Implementing the Green New Deal
清洁制造业的税收政策:实施绿色新政
{"title":"Tax Policies for Clean Manufacturing: Implementing the Green New Deal","authors":"Roberta F. Mann","doi":"10.5195/taxreview.2019.103","DOIUrl":"https://doi.org/10.5195/taxreview.2019.103","url":null,"abstract":"Tax Policies for Clean Manufacturing: Implementing the Green New Deal","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"153 3-4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120889585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-13DOI: 10.5195/taxreview.2019.104
Zhigang Hong, Danshera Cords
How Can Green Tax Laws Spur Green Behavior? An Analysis of the Influence of Chinese Tax Policy on Green Behavior
绿色税法如何促进绿色行为?中国税收政策对绿色行为的影响分析
{"title":"How Can Green Tax Laws Spur Green Behavior? An Analysis of the Influence of Chinese Tax Policy on Green Behavior","authors":"Zhigang Hong, Danshera Cords","doi":"10.5195/taxreview.2019.104","DOIUrl":"https://doi.org/10.5195/taxreview.2019.104","url":null,"abstract":"How Can Green Tax Laws Spur Green Behavior? An Analysis of the Influence of Chinese Tax Policy on Green Behavior","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130848565","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-17DOI: 10.5195/TAXREVIEW.2019.101
J. T. Henry
Low Income Housing Tax Credits and the Dangers of Privatization
低收入住房税收抵免和私有化的危险
{"title":"Low Income Housing Tax Credits and the Dangers of Privatization","authors":"J. T. Henry","doi":"10.5195/TAXREVIEW.2019.101","DOIUrl":"https://doi.org/10.5195/TAXREVIEW.2019.101","url":null,"abstract":"Low Income Housing Tax Credits and the Dangers of Privatization","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116934581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：