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Full-Text Articles in Law
Zambia Revenue Authority V Matalloy Company Limited Scz/08/016/2020, Mwaba Mulenga Chileya
Zambia Revenue Authority V Matalloy Company Limited Scz/08/016/2020, Mwaba Mulenga Chileya
SAIPAR Case Review
Justice Mumba Malila supplements the jurisprudence on tax law in this judgment that deals with the obligation of a taxpayer in tax cases. The case focused on the responsibility of taxpayers to prove their eligibility for a tax credit from the Zambia Revenue Authority. Briefly, the case also discusses the concept of tax credits, and their use by taxpayers.
Fundamental Funds: Tax Credits And The Increasing Tension Between The Free Exercise Clause And Establishment Clause—Espinoza V. Montana Department Of Revenue, 140 S. Ct. 2246 (2020), Elizabeth Jacobson
Mitchell Hamline Law Review
No abstract provided.
"Cut - And That's A Wrap" - The Film Industry's Fleecing Of State Tax Incentive Programs, Randle B. Pollard
"Cut - And That's A Wrap" - The Film Industry's Fleecing Of State Tax Incentive Programs, Randle B. Pollard
Akron Law Review
When film production costs in California skyrocketed in the 1990s, states began creating tax incentive programs to attract film industry production. Currently, thirty-seven states have some type of film industry incentives and twenty-two states offer film tax credits. The 2014 movie Divergent, based on a science fiction book trilogy that takes place in a future post-apocalypse Chicago, cost $85 million to create, $30 million of which was spent in Illinois. The film producers promised to produce 1,000 jobs and in return received over $5 million in Illinois film tax credits. Did the reduction of tax revenue collected by the state …
Clean Energy Tax Credits: Creating An Energy Welfare State Or Saving The Planet, K. Alex Langley
Clean Energy Tax Credits: Creating An Energy Welfare State Or Saving The Planet, K. Alex Langley
The Business, Entrepreneurship & Tax Law Review
This article addresses possible tax incentives that may be available in addition to or as an alternative to current tax credits. First, it will provide an overview of America’s ever-evolving energy policy. This section explains why the country’s energy policies resemble a rollercoaster. Second, this article offers a brief history of tax credits, specifically clean energy tax credits and fossil fuel tax credits. Part three describes Master Limited Partnerships (“MLPs”) and Real Estate Investment Trusts (“REITs”), two tax-flavored entity choices used by the oil and gas industry to improve their bottom line. Specifically, part three explores the tax benefits of …
Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades
Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades
Louisiana Law Review
The article focuses on the income inequality entirely within the control of governments with the unfair taxation across every state in one fell swoop with the progressive state tax credit (PSTC) and federal income tax deduction for state tax payments and tax policy of constitutional law.
Fixing The Fmla's Flaws: A Fight For Care, Adult Children, And Tax Incentives, Kelsey A. Jonas
Fixing The Fmla's Flaws: A Fight For Care, Adult Children, And Tax Incentives, Kelsey A. Jonas
West Virginia Law Review
No abstract provided.
Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Edward Afield
Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Edward Afield
Catholic University Law Review
No abstract provided.
The Individual Mandate Tax Penalty, Jeffrey H. Kahn
The Individual Mandate Tax Penalty, Jeffrey H. Kahn
University of Michigan Journal of Law Reform
In 2010, President Obama signed legislation that significantly altered the healthcare and health insurance markets in the United States. An integral part of that reform is the individual mandate, a provision that requires individuals to purchase and maintain healthcare insurance. Failure to maintain such coverage subjects an individual to a tax penalty. The Supreme Court upheld the constitutionality of that provision under Congress’s taxing power. Despite the Supreme Court upholding the individual mandate, fundamental questions remain. This Article addresses the question of whether the use of a tax penalty to encourage taxpayers to do something that the government desires is …
Interstate Competition And State Death Taxes: A Modern Crisis In Historical Perspective , Jeffrey A. Cooper
Interstate Competition And State Death Taxes: A Modern Crisis In Historical Perspective , Jeffrey A. Cooper
Pepperdine Law Review
No abstract provided.
Encouraging Savings Under The Earned Income Tax Credit: A Nudge In The Right Direction, Vada Waters Lindsey
Encouraging Savings Under The Earned Income Tax Credit: A Nudge In The Right Direction, Vada Waters Lindsey
University of Michigan Journal of Law Reform
During 2007, 3.6 million or 9.7% of people in the United States age 65 or older were below the poverty level. In light of the number of elderly people living below the poverty level, it is important that everyone, including low-income workers, have the opportunity to save for retirement. Low-income workers face many challenges to saving for retirement. The barriers to saving include the lack of access to retirement plans and lack of investment savvy. For example, only 42 % of workers employed in service occupations in the private industry have access to employer retirement plans. The percentage drops to …
The Future Of Capital Export Neutrality: A Comment On Robert Peroni's Path To Progressive Reform Of The U.S. International Tax Rules, Stanley I. Langbein
The Future Of Capital Export Neutrality: A Comment On Robert Peroni's Path To Progressive Reform Of The U.S. International Tax Rules, Stanley I. Langbein
University of Miami Law Review
No abstract provided.
Back To The Future: A Path To Progressive Reform Of The U.S. International Income Tax Rules, Robert J. Peroni
Back To The Future: A Path To Progressive Reform Of The U.S. International Income Tax Rules, Robert J. Peroni
University of Miami Law Review
No abstract provided.
Comments On Professor Peroni's Paper On Reform Of The U.S. International Income Tax Rules, David R. Tillinghast
Comments On Professor Peroni's Paper On Reform Of The U.S. International Income Tax Rules, David R. Tillinghast
University of Miami Law Review
No abstract provided.
The Effect Of The Statist-Political Approach To International Jurisdiction Of The Income Tax Regime- The Israeli Case, David Gliksberg
The Effect Of The Statist-Political Approach To International Jurisdiction Of The Income Tax Regime- The Israeli Case, David Gliksberg
Michigan Journal of International Law
This article proceeds from the general to the particular, by first presenting the principles of international jurisdiction of the international taxation regime and their connection with statist thinking, and then examining the rules of international jurisdiction of income taxation in Israel and the influence of the statist conception in Israel on the formation of those rules.
Sheltering Social Policy In The Tax Code: The Low-Income Housing Credit, Tracy A. Kaye
Sheltering Social Policy In The Tax Code: The Low-Income Housing Credit, Tracy A. Kaye
Villanova Law Review
No abstract provided.
An Economic And Political Look At Federalism In Taxation, Daniel Shaviro
An Economic And Political Look At Federalism In Taxation, Daniel Shaviro
Michigan Law Review
Part I of this article examines the reasons for preferring locationally neutral taxes and explains the basic tension between locational neutrality and state and local autonomy in taxation. Part II examines the federal judicial check on state and local taxation, which often relies on a principle barring discrimination against outsiders or interstate commerce. Part III explores the need for a broad federal judicial check by examining state and local governments' reasons for imposing (or avoiding) locationally distortive taxes, the countervailing benefits of allowing such governments broad autonomy in taxation, and Congress' willingness to strike down locationally distortive taxes under its …
Analysis Of Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii
Analysis Of Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii
West Virginia Law Review
No abstract provided.
Taxation - Income Tax - Credits - Orphans Maintained In An Orphanage Are Not Dependents Of The Taxpayer Under The Revenue Act Of 1932, Jerome J. Dick
Taxation - Income Tax - Credits - Orphans Maintained In An Orphanage Are Not Dependents Of The Taxpayer Under The Revenue Act Of 1932, Jerome J. Dick
Michigan Law Review
The petitioner for a number of years had been paying the annual deficit of the St. Francis Industrial School for Orphans. In 1933 she entered into and performed a contract with the orphanage whereby she agreed to pay the maintenance expense of sixty-four named orphans. Petitioner claimed she was entitled to a $400 credit on her income tax return for each of these orphans. Under the Revenue Act of 1932 the credit was allowed for each person dependent upon and receiving his chief support from the taxpayer. Petitioner appealed the decision of the United States Board of Tax Appeals, which …