<?xml version="1.0" encoding="UTF-8"?><rss xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:content="http://purl.org/rss/1.0/modules/content/" xmlns:atom="http://www.w3.org/2005/Atom" version="2.0"><channel><title><![CDATA[Stephen Land]]></title><description><![CDATA[Stephen Land, Tax Expert, podcast host]]></description><link>https://www.stephenland.tax/blog</link><generator>RSS for Node</generator><lastBuildDate>Sun, 08 Nov 2026 20:07:17 GMT</lastBuildDate><atom:link href="https://www.stephenland.tax/blog-feed.xml" rel="self" type="application/rss+xml"/><item><title><![CDATA[Fair Share Podcast Episode 3: The Corporate Escape Hatch w/ Zorka Milin]]></title><description><![CDATA[On this episode of the Fair Share Podcast, hosts Sree Sreenivasan and Stephen Land sit down with Zorka Millin, co-director of the FACT Coalition, to break down offshore tax havens, corporate loopholes, and why current tax policy only puts a heavier burden on ordinary taxpayers.]]></description><link>https://www.stephenland.tax/post/copy-of-fair-share-podcast-episode-2-the-millionaires-who-want-to-change-the-rules-w-erica-payne</link><guid isPermaLink="false">bccca2e8-07a7-4fd5-b5de-248ca1b35be7</guid><pubDate>Thu, 29 Oct 2026 20:25:59 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/21823e_c8e7e921e95a4d85bc2a1d191924f0f6~mv2.png/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Stephen Land</dc:creator></item><item><title><![CDATA[Fair Share Podcast Episode 2: The Millionaires Who Want to Change the Rules w/ Erica Payne]]></title><description><![CDATA[Erica Payne, founder and president of Patriotic Millionaires, joins us to discuss how wealthy Americans are advocating for higher taxes, the closing of corporate tax loopholes, raising the wage floor, and rewriting tax policy to combat wealth inequality and strengthen democracy.]]></description><link>https://www.stephenland.tax/post/copy-of-fair-share-podcast-episode-1-turning-the-tide-on-skyrocketing-wealth-inequality</link><guid isPermaLink="false">a5121957-cd4f-4bd5-a58a-5381af84f3dc</guid><pubDate>Wed, 14 Oct 2026 22:00:00 GMT</pubDate><enclosure url="http://youtu.be/JqyxHcNigig?si=cdXr_S8NkqvKXbNv" length="0" type="video"/><dc:creator>Stephen Land</dc:creator></item><item><title><![CDATA[Fair Share Podcast Episode 1: Turning the Tide on Skyrocketing Wealth Inequality]]></title><description><![CDATA[The inaugural episode of Fair Share With Sree &#38; Stephen, a podcast exploring taxes, wealth inequality, and the path toward restoring the American dream]]></description><link>https://www.stephenland.tax/post/fair-share-podcast-episode-1-turning-the-tide-on-skyrocketing-wealth-inequality</link><guid isPermaLink="false">0b1d8430-0603-4e0b-948d-6d37431ebd99</guid><pubDate>Wed, 30 Sep 2026 22:00:00 GMT</pubDate><enclosure url="http://youtu.be/5Bt6QZv-2ZI?si=RYhpbwWs6YWmRNNP" length="0" type="video"/><dc:creator>Stephen Land</dc:creator></item><item><title><![CDATA[Elon Musk's Fortune Comes From Not Paying Taxes | IPS Op-ed]]></title><description><![CDATA[Stephen's July 2026 op-ed for the Institute for Policy Studies, with Bob Lord, on why taxing the ultra-wealthy is important for our democracy.]]></description><link>https://www.stephenland.tax/post/copy-of-la-times-op-ed-why-billionaires-shouldnt-fuss-over-the-wealth-tax</link><guid isPermaLink="false">054af95b-acab-4622-86b8-bb416a45e273</guid><pubDate>Thu, 30 Jul 2026 16:06:19 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/1dff29_a04f61573b924907ba81e92f7d058284~mv2.png/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Stephen Land</dc:creator></item><item><title><![CDATA[LA Times Op-Ed: Why Billionaires Shouldn't Fuss Over the Wealth Tax]]></title><description><![CDATA[Stephen's May 2026 op-ed for the Los Angeles Times on California's proposed wealth tax, and why billionaires should pay their fair share. ]]></description><link>https://www.stephenland.tax/post/copy-of-bearer-of-registered-lingering-issues-under-tefra---the-tax-lawyer-2005</link><guid isPermaLink="false">8b56f7a4-3089-4c4c-a8c6-28f871921dcd</guid><pubDate>Fri, 22 May 2026 22:00:00 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/1dff29_c5ef9c42c30a48098381c1c40939c8ad~mv2.png/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Stephen Land</dc:creator></item><item><title><![CDATA[SCOTUS Amicus Brief for the American Tax Policy Institute: Docket No. 22-800]]></title><description><![CDATA[Stephen was Counsel of Record in an amicus curiae brief in support of the government that was acknowledged by Justice Kavanaugh in his decision.]]></description><link>https://www.stephenland.tax/post/copy-of-la-times-op-ed-why-billionaires-shouldnt-fuss-over-the-wealth-tax-bf929163</link><guid isPermaLink="false">5df3017d-04e1-45b1-bedc-e2c6b7e12f98</guid><pubDate>Tue, 01 Oct 2024 16:38:55 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/1dff29_9f77a06b45e14a5c80fa34a1963fdd2a~mv2.png/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Stephen Land</dc:creator></item><item><title><![CDATA[Treaty Consistency | The Tax Lawyer]]></title><description><![CDATA[Taxpayers are subject to a duty of consistency in applying tax treaties. This paper seeks to remedy the gap in scholarship on the topic by providing a comprehensive study of the issue.]]></description><link>https://www.stephenland.tax/post/treaty-consistency---the-tax-lawyer-201213</link><guid isPermaLink="false">e0449995-60ff-4f91-acdd-ccf6d89238a4</guid><pubDate>Tue, 02 Oct 2012 11:50:08 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/1dff29_8c0682653efa4d609b5b6f8c7de8ea03~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Stephen Land</dc:creator></item><item><title><![CDATA[Entity Identity: The Taxation of Quasi-Separate Enterprises | The Tax Lawyer]]></title><description><![CDATA[This article explores the problems inherent in classifying debt as bearer or registered under a variety of arrangements for issuance and trading. The article also addresses related issues under the rules restricting the issuance and holding of bearer debt.]]></description><link>https://www.stephenland.tax/post/copy-of-bearer-of-registered-lingering-issues-under-tefra---the-tax-lawyer-2005-858afa06</link><guid isPermaLink="false">2094f235-c559-468c-adbd-4edac360bb08</guid><pubDate>Thu, 01 Oct 2009 22:00:00 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/1dff29_e732d968d75b42b08b11a80ab2907628~mv2.png/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Stephen Land</dc:creator></item><item><title><![CDATA[Bearer or Registered? Lingering Issues Under TEFRA | The Tax Lawyer]]></title><description><![CDATA[This article explores the problems inherent in classifying debt as bearer or registered under a variety of arrangements for issuance and trading. The article also addresses related issues under the rules restricting the issuance and holding of bearer debt.]]></description><link>https://www.stephenland.tax/post/copy-of-treaty-consistency---the-tax-lawyer-2012</link><guid isPermaLink="false">80fc3896-69ee-4a20-b65a-0289fa37d819</guid><pubDate>Mon, 28 Feb 2005 23:00:00 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/1dff29_bdd553bee1a042a8b9b353130f13bf97~mv2.png/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Stephen Land</dc:creator></item><item><title><![CDATA[Revaluations Revisited: Partnership Allocations and the Demise of the Ceiling Rule | The Tax Lawyer]]></title><description><![CDATA[The first version of this article was published in The Tax Lawyer under the title “Partnership Revaluations.”]]></description><link>https://www.stephenland.tax/post/copy-of-strange-loops-and-tangled-hierarchies--tax-law-review</link><guid isPermaLink="false">fae4fcea-a817-4c0c-92c7-7f0b6d475d4a</guid><pubDate>Wed, 03 Jan 2001 23:00:00 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/1dff29_8bba081450d14af88fb197eb39a945f5~mv2.png/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Stephen Land</dc:creator></item><item><title><![CDATA[Defeating Deferral: A Proposal for Retrospective Taxation | Tax Law Review]]></title><description><![CDATA[I had the feeling, and still do, that the growth of derivatives poses a serious challenge to the tax law’s attempt to tax different classes of income differently]]></description><link>https://www.stephenland.tax/post/copy-of-strange-loops-and-tangled-hierarchies--tax-law-review-d72c2fb6</link><guid isPermaLink="false">bd73fd8a-6935-4acf-a475-46e0e983c456</guid><pubDate>Sat, 31 Aug 1996 22:00:00 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/1dff29_38277389374f4efe8671177cea81c9b8~mv2.png/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Stephen Land</dc:creator></item><item><title><![CDATA[Strange Loops and Tangled Hierarchies | Tax Law Review]]></title><description><![CDATA[This was one of the first occasions for the use of the “Pac-Man” defense, where the target launches a counterattack by buying shares of its purported acquirer. ]]></description><link>https://www.stephenland.tax/post/copy-of-unallocated-premium-in-corporate-acquisitions-under-the-ali-subchapter-c-proposals--the-tax-</link><guid isPermaLink="false">b383a86f-fa74-4960-b6fa-9abc16325b8c</guid><pubDate>Tue, 19 Oct 1993 23:00:00 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/1dff29_8a8e2ad75e7f43cb9744aea36167d8d8~mv2.png/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Stephen Land</dc:creator></item><item><title><![CDATA[Contingent Payments and the Time Value of Money | The Tax Lawyer]]></title><description><![CDATA[Even when tax rates are stable, there is an economic benefit to deferring payment of tax, which is worth as much as a complete exemption of the return on the tax deferred.]]></description><link>https://www.stephenland.tax/post/copy-of-unallocated-premium-in-corporate-acquisitions-under-the-ali-subchapter-c-proposals-5a341ff0</link><guid isPermaLink="false">e9b0d1a9-d1a1-4d94-8c6d-1f4c19e0a57c</guid><pubDate>Sat, 03 Jan 1987 23:00:00 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/21823e_ae33187be6d14248939bdfc0e744f956~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Stephen Land</dc:creator></item><item><title><![CDATA[Unallocated Premium in Corporate Acquisitions Under the ALI Subchapter C Proposals | The Tax Lawyer]]></title><description><![CDATA[This paper was first written in 1979 while I was still in law school, for a seminar on Corporate Tax Policy taught by Prof. Bernard Wolfman.]]></description><link>https://www.stephenland.tax/post/copy-of-bearer-of-registered-lingering-issues-under-tefra--the-tax-lawyer</link><guid isPermaLink="false">49c01255-aaa2-4eb7-9a4a-b5add1483022</guid><pubDate>Fri, 02 Jan 1981 23:00:00 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/1dff29_dc9ded87fae44f1291cace6af5071869~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Stephen Land</dc:creator></item></channel></rss>