Monday, November 30, 2020

Tax avoidance is real, and not the same as tax evasion

 AI to sum up research papers in a sentence



Atlas of Surveillance: Documenting Police Tech in Our Communities EFF


Privacy campaigner flags concerns about Microsoft’s creepy Productivity Score The Register


Microsoft productivity score feature criticised as workplace surveillance - The Guardian – “Microsoft has been criticised for enabling “workplace surveillance” after privacy campaigners warned that the company’s “productivity score” feature allows managers to use Microsoft 365 to track their employees’ activity at an individual level. The tools, first released in 2019, are designed to “provide you visibility into how your organisation works”, according to a Microsoft blogpost, and aggregate information about everything from email use to network connectivity into a headline percentage for office productivity. But by default, reports also let managers drill down into data on individual employees, to find those who participate less in group chat conversations, send fewer emails, or fail to collaborate in shared documents…”



NSW Premier Gladys Berejiklian said pork barreling was not illegal and was "unfortunately" common practice.

The New Money Trust: How Large Money Managers Control Our Economy and What We Can Do About It American Economic Liberties Project


A Long-Forgotten CIA Document From WikiLeaks Sheds Critical Light on Today’s U.S. Politics and Wars Glenn Greenwald 


How the US Used Disinformation and the ‘Jakarta Method’ to Change the World CNN



Tax avoidance is real, and not the same as tax evasion

Posted on November 24 2020

Richard Brooks of Private Eye is chair of Tax Watch UK, and he has written to me this morning saying that the characterisation I have
Read the full article…


New York Times, Trump Tax Write-Offs Are Ensnared in 2 New York Fraud Investigations:

Two separate New York State fraud investigations into President Trump and his businesses, one criminal and one civil, have expanded to include tax write-offs on millions of dollars in consulting fees, some of which appear to have gone to Ivanka Trump, according to people with knowledge of the matter.

The inquiries — a criminal investigation by the Manhattan district attorney, Cyrus R. Vance Jr., and a civil one by the state attorney general, Letitia James — are being conducted independently. But both offices issued subpoenas to the Trump Organization in recent weeks for records related to the fees, the people said.



Emily Cauble (DePaul), Presumptions of Tax Motivation, 105 Iowa L. Rev. 1995 (2020):

Rebuttable presumptions are scattered throughout the Internal Revenue Code and the Treasury Regulations. In many cases, they are employed in service of determining a taxpayer’s motive or state of mind. 


Kirk J. Stark (UCLA), The Power Not to Tax, 69 Am. U. L. Rev. 565 (2019):

Among the most controversial changes in federal tax policy in recent years is the new limitation on the deductibility of state and local taxes—or SALT cap. Introduced as part of the Tax Cuts and Jobs Act of 2017, the SALT cap differentially burdens residents of high-tax “blue states,” prompting some lawmakers to characterize the cap as an act of “economic civil war.” In one of the opening salvos of this “war,” a handful of blue states turned to alternative devices for raising revenue through the use of tax credits for charitable donations to state-designated funds. This strategy, modeled on long-standing “red state” tax credits used to fund private school vouchers, is rooted in the government’s “power not to tax,” understood here as the power to conditionally refrain from imposing taxes in exchange for the taxpayer making some legislatively sanctioned outlay. The introduction of the SALT cap has given new significance to this power not to tax, encouraging state and local lawmakers to devise strategies for funding public goods without utilizing formal tax mechanisms. This Article explores and evaluates the structural features of the law that account for this new state of affairs, as well as the ongoing controversy regarding how best to address the basic discontinuity in the law’s treatment of formal taxation versus conditional reductions in taxation.