The Year in ReviewAlacritously extricating ourselves from an excruciating 2011 By Robert L. Moshman, Esq."Great ideology creates great times."--Kim Jong Il (1941-2011) The past year, 2011, was undoubtedly commendable in many respects that will become evident to historians someday...but for...
Taxation + Tax Planning: January 2012 Archives
When Higher Marginal Tax Rates Helped the Economy: Professor Paleveda's ParadoxBy: Nick Paleveda, MBA, JD, LLM Adjunct Professor, Graduate Tax Program, Northeastern UniversityThe Paleveda Paradox of higher marginal rates actually helping the economy is a counterintuitive thought.Generally, it is the thinking...
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Cross PurchaseBy: Martin M. Shenkman, CPA, MBA, JDRedemption v. Cross-Purchase: There are two categories of buyouts: (1) Redemption (entity buys equity); or (2) Cross-purchase (each equity owner, say shareholder) buys the equity (say stock) of the other. Cross-purchase can provide...