VirginiaTaxReview (@vataxreview) 's Twitter Profile
VirginiaTaxReview

@vataxreview

The Virginia Tax Review is a pre-eminent student-run law journal focusing on issues of both domestic and international taxation from an academic viewpoint.

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linkhttps://pages.shanti.virginia.edu/virginiataxreview/ calendar_today07-07-2020 22:50:58

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Weekly Spotlight: Take a look at "The Charitable Contribution Strategy: An Ineffective SALT Substitute" by Amandeep S. Grewal from our Winter 2018 issue! Check it out here: heinonline.org/HOL/P?h=hein.j…

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Weekly Spotlight: Check out "Tax-Deductible Conservation Easements and the Essential Perpetuity Requirements" by Nancy A. McLaughlin from our Fall 2017 issue! heinonline.org/HOL/P?h=hein.j… #TaxTwitter

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"The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation" by Reuven S. Avi-Yonah is one of our greatest hits! Check out this article from our Summer 1995 issue here: heinonline.org/HOL/P?h=hein.j… #taxtwitter

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When it comes to tax policy in a recession, cutting property taxes reduces mortgage defaults, increases household spending, and the use of expensive credit products. Check out UVA Law Professor Andrew Hayashi article "Countercyclical Property Taxes" in our upcoming issue!

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Many law students are taking their first tax course this fall! What are some cases that you think are fundamental in the study of tax law? #TaxTwitter

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"Aggressive Tax Planning & the Ethical Tax Lawyer" by Heather M. Field is one of our greatest hits! You can find it in our Spring 2017 issue at this link here: heinonline.org/HOL/P?h=hein.j… #TaxTwitter

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The Virginia Center for Tax Law has been established at #UVALaw, which leads in producing influential scholarship and graduates who make a difference in the field. Andrew Hayashi at.virginia.edu/36HvvbJ

The Virginia Center for Tax Law has been established at #UVALaw, which leads in producing influential scholarship and graduates who make a difference in the field. <a href="/at_hayashi/">Andrew Hayashi</a> at.virginia.edu/36HvvbJ
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In our upcoming issue Eduardo Baistrocchi offers the first historical analysis of the impact of global power shifts on the evolution of the international tax regime since its emergence in the early 20th century in his paper “The International Tax Regime and Global Power Shifts”.

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Minimum taxes are gaining popularity both in the US & abroad. However, Daniel Shaviro says not so fast in his paper “What Are Minimum Taxes, and Why Might One Favor or Disfavor Them?”. Check it out in our newest edition.

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How much should it matter whether a tax statue was enacted before or after the ratification of a tax treaty? Check out “Cui Bono Fuisset: Coordinating U.S. Tax Statues with U.S. Tax Treaties” by Heather D. Schafroth in our upcoming issue!

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Is a foreign tax credit regime a kind of minimum tax? Daniel Shaviro answers this question is his paper “What Are Minimum Taxes, and Why Might One Favor or Disfavor Them?” in our newest edition.

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See a potential conflict between a U.S. tax statute and a U.S. tax treaty provision? Check out “Cui Bono Fuisset: Coordinating U.S. Tax Statues with U.S. Tax Treaties” by Heather D. Schafroth in our newest issue!