Professor Steven Dean Comments to Law360 on Tax Shelters
Professor Steven Dean, a tax law and policy expert, commented to Law360 in an article about tax fraud avoidance schemes. Specifically speaking of tax shelters, Professor Dean noted the increased skepticism of modern courts toward suspicious arrangements as compared to previous decades.
Professor Steven Dean on President Obama’s Small Business Tax Incentives
Professor Steven Dean commented on President Obama’s new proposed tax incentive for small businesses on China Central Television. If the proposal passes, business owners with fewer than 100 employees would be able to write off up to $250,000 in capital investment.
Professor Steven Dean on Tax Deregulation
The focus of Professor Steven Dean’s most recent article, “Tax Deregulation,” in the NYU Law Review, sounds pretty straightforward. However, Dean explains in a recent podcast, “what you think may be simplification is in fact, not simplification.” He notes that tax payers like deregulation, autonomy, choice, and the ability to structure, which he argues is not simplification.
Professor Dean Editorializes About Tax ‘Barter System’
If the United States wants improved access to extraterritorial tax information, it should push to change the internationally agreed-upon “barter system” currently in use, argues Brooklyn Law School Professor Steven A. Dean in a recent opinion piece published by The National Law Journal.
Professor Dean on Tax Evasion in The National Law Journal
Professor Steven A. Dean’s op-ed article on tax evasion was published in The National Law Journal on September 11, 2006. In the article, he suggests a new direction in the fight against foreign tax havens by making the governments of the tax havens partners in the effort to crack down on tax evasion. Professor Dean wrote, "The United States alone loses $50 billion a year in tax revenues because its citizens and residents hide their money in offshore tax havens...sharing a fixed percentage of any part of the lost $50 billion that tax havens help them to recover...could simultaneously solve both the incentive and the resource problems that keep tax havens from fully cooperating with anti-tax evasion efforts.”