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Articles 1 - 13 of 13
Full-Text Articles in Taxation
Summaries For The 33rd Annual Tei-Sjsu High Tech Tax Institute, Silin Chen, June Hostetter, Sahdia Saiara, Jessica Wong, Cherry Zheng
Summaries For The 33rd Annual Tei-Sjsu High Tech Tax Institute, Silin Chen, June Hostetter, Sahdia Saiara, Jessica Wong, Cherry Zheng
The Contemporary Tax Journal
No abstract provided.
The Tao Of The Dao: Taxing An Entity That Lives On A Blockchain, David J. Shakow
The Tao Of The Dao: Taxing An Entity That Lives On A Blockchain, David J. Shakow
All Faculty Scholarship
In this report, Shakow explains how a decentralized autonomous organization functions and interacts with the U.S. tax system and presents the many tax issues that these structures raise. The possibility of using smart contracts to allow an entity to operate totally autonomously on a blockchain platform seems attractive. However, little thought has been given to how such an entity can comply with the requirements of a tax system. The DAO, the first major attempt to create such an organization, failed because of a programming error. If successful examples proliferate in the future, tax authorities will face significant problems in getting …
Marginal Rates Under The Tcja, Reed Shuldiner
Marginal Rates Under The Tcja, Reed Shuldiner
All Faculty Scholarship
In this report, Shuldiner argues that although the Tax Cuts and Jobs Act appears to offer an across-the board reduction in individual marginal tax rates augmented by an additional 20 percent reduction in rates on unincorporated business income, the situation is significantly more complex.
Latent Semantic Analysis: A Big Data Opportunity For Tax Research, Paul D. Hutchison Ph.D., C. Elizabeth Plummer Ph.D., Cpa, Benjamin George Ph.D.
Latent Semantic Analysis: A Big Data Opportunity For Tax Research, Paul D. Hutchison Ph.D., C. Elizabeth Plummer Ph.D., Cpa, Benjamin George Ph.D.
The Contemporary Tax Journal
No abstract provided.
Tax Treatment Of High-Tech Start-Up Costs, June (Yun) Hostetter Cpa
Tax Treatment Of High-Tech Start-Up Costs, June (Yun) Hostetter Cpa
The Contemporary Tax Journal
No abstract provided.
Summaries For The 2017 Irs-Sjsu Small Business Tax Institute, Ruchi Chopra Cpa, Mba, Ophelia Ding, Surbhi Doshi, Nilesh Lad Cpa, Sara Yaqin Sun
Summaries For The 2017 Irs-Sjsu Small Business Tax Institute, Ruchi Chopra Cpa, Mba, Ophelia Ding, Surbhi Doshi, Nilesh Lad Cpa, Sara Yaqin Sun
The Contemporary Tax Journal
No abstract provided.
R&D Credit Against Payroll Tax Liabilities - The Payroll Tax Credit, Sarah Yaqin Sun
R&D Credit Against Payroll Tax Liabilities - The Payroll Tax Credit, Sarah Yaqin Sun
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 7, No. 1 - Winter 2018
The Contemporary Tax Journal Volume 7, No. 1 - Winter 2018
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal's Interview With Mr. Jim Fuller, Ophelia Ding
The Contemporary Tax Journal's Interview With Mr. Jim Fuller, Ophelia Ding
The Contemporary Tax Journal
No abstract provided.
Analysis Of H.R.2551 - 115th Congress (2017-2018) - Student Loan Debt Relief Act, Soon-Young Apple, Debanjana Banerjee, Nilesh Lad, Anna Li
Analysis Of H.R.2551 - 115th Congress (2017-2018) - Student Loan Debt Relief Act, Soon-Young Apple, Debanjana Banerjee, Nilesh Lad, Anna Li
The Contemporary Tax Journal
No abstract provided.
Why Section 179(B)(3)(A)'S Business Income Limitation Does Not Apply To Partnerships And S Corporations, David Randall Jenkins Ph.D.
Why Section 179(B)(3)(A)'S Business Income Limitation Does Not Apply To Partnerships And S Corporations, David Randall Jenkins Ph.D.
The Contemporary Tax Journal
No abstract provided.
Dual Residents: A Sur-Reply To Zelinsky, Michael S. Knoll, Ruth Mason
Dual Residents: A Sur-Reply To Zelinsky, Michael S. Knoll, Ruth Mason
All Faculty Scholarship
In this article, we respond to Professor Zelinsky’s criticism of our arguments regarding the constitutionality of New York’s tax residence rule. We argue that the Supreme Court’s decision in Wynne requires reconsideration of the New York Court of Appeal’s decision in Tamagni.
On The Disparate Treatment Of Business And Personal Salt Payments, Michael S. Knoll
On The Disparate Treatment Of Business And Personal Salt Payments, Michael S. Knoll
All Faculty Scholarship
The Tax Cuts and Jobs Act, H.R. 1, would eliminate the federal income tax deduction for nonbusiness state and local taxes while maintaining the deduction for business state and local taxes. That disparate treatment has generated a storm of negative commentary. In this short essay, I consider whether the federal tax law should allow a deduction for business state and local taxes assuming that there is no deduction for nonbusiness state and local taxes. I argue that investors and businesses, including pass-through businesses, should be allowed to deduct state and local property and sales taxes, but not general income taxes.