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Full-Text Articles in Law
The Internal Revenue Code As Sodomy Statute, Anthony C. Infanti
The Internal Revenue Code As Sodomy Statute, Anthony C. Infanti
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This essay attempts to bridge the gap between gay and straight understanding of the Internal Revenue Code’s impact on gay and lesbian couples. Through a combination of personal narrative and legal analysis, I try to explain how, from a gay perspective, the Code can be viewed as discriminating against gay and lesbian couples – regardless of whether, on a net basis, they are required to pay more or less tax than similarly-situated straight couples.
A Broader View Of Corporate Inversions: The Interplay Of Tax, Corporate And Economic Implications, Orsolya Kun
A Broader View Of Corporate Inversions: The Interplay Of Tax, Corporate And Economic Implications, Orsolya Kun
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Multinational corporations have, in substantial numbers, moved their corporate residence from the U.S. to Bermuda, for the purpuse of minimizing U.S. taxation on their worldwide income. This study reviews the forms of these "corporate inversion transactions," and explores their tax implications, as well as their corporate governance implications and motivations. It is the first scholarly study to examine the corporate governance implications of inversions, and it concludes that previously unexplored aspects of the change of corporate domicile result in substantial reduction of accountability of directors and officers and significant impediments to enforcement of shareholder rights.
Circuit-Specific Application Of The Internal Revenue Code: An Unconstitutional Tax, Jeffrey S. Kinsler
Circuit-Specific Application Of The Internal Revenue Code: An Unconstitutional Tax, Jeffrey S. Kinsler
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My manuscript unmasks a dirty little secret of the federal government, namely, that the Internal Revenue Service is applying various tax laws in a non-uniform manner in violation of the Tax Uniformity Clause (Art. I, § 8, cl. 1) of the United States Constitution. It is indisputable that the Framers of the Constitution intended for federal taxes be applied uniformly throughout the nation; that is, residents of New York ought to pay the same tax as residents of California. The IRS’s practice, however, is quite the contrary.