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Articles 1 - 30 of 97
Full-Text Articles in Law
Gamage, Lederman Sign Letter Of Support For Billionaires Income Tax, James Owsley Boyd
Gamage, Lederman Sign Letter Of Support For Billionaires Income Tax, James Owsley Boyd
Keep Up With the Latest News from the Law School (blog)
No abstract provided.
The Charitable Continuum, Eric Kades
The Charitable Continuum, Eric Kades
Faculty Publications
There are powerful fairness and efficiency arguments for making charitable donations to soup kitchens 100% deductible. These arguments have no purchase for donations to fund opulent church organs, yet these too are 100% deductible under the current tax code. This stark dichotomy is only the tip of the iceberg. Looking at a wider sampling of charitable gifts reveals a charitable continuum. Based on sliding scales for efficiency, multiple theories of fairness, pluralism, institutional competence and social welfare dictate that charitable deductions should in most cases be fractions between zero and one. Moreover, the Central Limit Theorem strongly suggests that combining …
Trust Planning And The Washington State Capital Gains Tax, Jadrian M. Coppieters
Trust Planning And The Washington State Capital Gains Tax, Jadrian M. Coppieters
Seattle University Law Review Online
On April 25, 2021, the Washington state legislature enacted a new state capital gains tax. Prior to the enactment of the new state capital gains tax, Washington had been one of the few states that did not impose a tax on either income or capital gains. The limitations imposed by the Washington state constitution have forced the legislature to characterize the tax as an excise tax, rather than treat it as an income tax as would the federal government and every other state. Based on the statute’s structure and its presentation as an excise tax, whether intentionally or unintentionally, the …
The New International Tax Regime, Reuven S. Avi-Yonah
The New International Tax Regime, Reuven S. Avi-Yonah
Law & Economics Working Papers
On October 8, 2021, over 130 countries committed themselves to the most far-reaching changes in the international tax regime since its inception in 1923. Slated to begin on the anniversary year of 2023, this new regime (ITR 2.0) adopts significant changes from the old one (ITR 1.0). Specifically, ITR 2.0 eliminates the physical presence requirement and the arm’s length standard for a significant portion of the profits of large multinationals that have been essential elements of ITR 1.0 since the 1930s, in a way that is more consistent with ITR 1.0’s Benefits Principle (BP). ITR 2.0 also explicitly implements the …
Are Digital Services Taxes Imposed By Other Countries Creditable Under Irc Section 903? Yes. But, What If The Opposite Is True?, Charles Edward Andrew Lincoln Iv
Are Digital Services Taxes Imposed By Other Countries Creditable Under Irc Section 903? Yes. But, What If The Opposite Is True?, Charles Edward Andrew Lincoln Iv
Student Scholarship
This article is divided in the following parts. Part II will discuss and define what Section 903 stands for from a legislative, regulatory, and case perspective. Part III will discuss what digital services taxes are. Part III will define “nexus” and how the concept of “nexus” will relate to Section 903. Part IV concludes by suggesting that digital services taxes do not fall into the traditional statutory paradigm. Ultimately, Section 903 hypothecates that a tax will either be a traditional income tax creditable under Section 901 or tax in the place of that tax. If it does not fall into …
Estate Planning For Cannabis Business Owners: An Introduction, Bridget J. Crawford, Jonathan G. Blattmachr
Estate Planning For Cannabis Business Owners: An Introduction, Bridget J. Crawford, Jonathan G. Blattmachr
Elisabeth Haub School of Law Faculty Publications
As more states legalize cannabis sales, estate planners may increasingly be called upon to advise clients with interests in cannabis-related businesses. This essay seeks to assist estate planners in two ways. First, it aims to raise general awareness of cannabis business owners' unique concerns. Second, the essay provides an overview of some of the fundamental issues about which cannabis business owners are likely to seek estate planning advice: business formation matters, wealth transfers, the ability of trusts to own cannabis-related businesses, and gift, estate, and income tax considerations.
In most states that permit legal cannabis sales, there is limited (or …
Democracy Avoidance In Tax Lawmaking, Clint G. Wallace
Democracy Avoidance In Tax Lawmaking, Clint G. Wallace
Faculty Publications
The Tax Cuts and Jobs Act was the most significant tax law in more than three decades, but the strategy for getting it enacted included a variety of maneuvers to avoid public scrutiny. As a result, many taxpayers did not know how they would be affected until they filed their own tax returns more than a year later. This Article identifies this lack of transparency as part of a persistent pathology of avoiding and constraining democratic inputs and responsiveness in U.S. federal tax lawmaking. Indeed, some scholars and policy makers have sought to channel tax lawmaking away from democratically grounded …
Taxation And Business: The Human Rights Dimension Of Corporate Tax Practices, Reuven S. Avi-Yonah
Taxation And Business: The Human Rights Dimension Of Corporate Tax Practices, Reuven S. Avi-Yonah
Book Chapters
The response of both developed and developing countries to global developments has been first, to shift the tax burden from (mobile) capital to (less mobile) labour, and second, when further increased taxation of labour becomes politically and economically difficult, to cut government services. Thus, globalization and tax competition lead to a fiscal crisis for countries that wish to continue to provide those government services to their citizens, at the same time that demographic factors and increased income inequality, job insecurity and income volatility that result from globalization render such services more necessary. This chapter argues that if government service programs …
Seeking Tax Justice For Undocumented Immigrant Workers, Jacqueline Lainez Flanagan
Seeking Tax Justice For Undocumented Immigrant Workers, Jacqueline Lainez Flanagan
Journal Articles
Global Roundtable is a regular series appearing in Tax Notes Federal, Tax Notes State, and Tax Notes International that brings together experts from each discipline to help advance the discussion of tax issues. In this installment, the authors examine the lack of racial diversity in the tax profession and built-in biases in tax policies and suggest ways to remedy the inequities. This article is intended for general information purposes only and does not and is not intended to constitute legal advice. The reader should consult with legal counsel to determine how laws or decisions discussed herein apply to the reader’s …
International Tax Law- Status Quo, Trends And Perspectives, Reuven S. Avi-Yonah
International Tax Law- Status Quo, Trends And Perspectives, Reuven S. Avi-Yonah
Law & Economics Working Papers
This chapter will argue that developments in the past decade have significantly bolstered the International Tax Regime, so that it does a much better job in protecting PIT and CIT from erosion due to cross-border tax evasion and avoidance than it did before 2010. Specifically, the adoption of FATCA and the consequent development of Automatic Exchange of Information (AEI) and the Common Reporting Standard (CRS) have significantly protected PIT, while the OECD BEPS project has significantly improved CIT, especially if the current BEPS 2.0 effort is successfully concluded.
The International Tax Regime At 100: Reflections On The Oecd's Beps Project, Reuven S. Avi-Yonah
The International Tax Regime At 100: Reflections On The Oecd's Beps Project, Reuven S. Avi-Yonah
Law & Economics Working Papers
This essay will consider the outcome of Pillars One and Two in light of the history of international taxation since the foundation of the international tax regime in 1923. Specifically, it will consider how Pillar One fits with efforts to redefine the source of active income in light of the digital revolution, and the ways in which Pillar Two implements the single tax principle, which can be traced back to the first model treaty from 1927. Both of those ideas were already articulated and developed in my own early writing on international taxation from the 1990s, when the Internet was …
How Did The Youth’S Demand For Cigarette Products Respond To The Sin Tax Reform Act Of 2012?, Francis Ignatius L. Nieva
How Did The Youth’S Demand For Cigarette Products Respond To The Sin Tax Reform Act Of 2012?, Francis Ignatius L. Nieva
Angelo King Institute for Economic and Business Studies (AKI)
The excise tax on tobacco products in the Philippines has been historically low making the product very accessible even for the youth. In 2012, a Sin Tax Reform Law was passed which increased the excise tax on tobacco products by almost five times its previous value. This price increase is projected to reduce alchohol and tobacco products consumption for all demographic classifications, especially the youth. This study estimated the price elasticity of cigarette demand of the Filipino youth using regression analyses on the pooled Global Youth Tobacco Survey conducted in the Philippines for the years 2004 and 2015. Price elasticity …
New Puzzles In International Tax Agreements, Wei Cui
New Puzzles In International Tax Agreements, Wei Cui
All Faculty Publications
The G7’s “global minimum tax” accord—followed by a new version of the OECD’s “Two Pillar Solution” and its endorsement by the G20—is accepted by many as evidence for international tax cooperation. But recent policy discussions offer no answer to a basic question: What can countries cooperate to achieve? This Article shows that the answers provided by proponents of the new international tax agreement are alarmingly ad hoc, misleading, and incoherent. Scholarship on corporate taxation has also long failed to identify potentials for international cooperation. The more successful international agreements purport to be, therefore, the more puzzling they become. I …
What Does China Want From International Tax Reform?, Wei Cui
What Does China Want From International Tax Reform?, Wei Cui
All Faculty Publications
In this article, the author examines China’s possible response to recent global efforts to reach consensus on international tax reform — particularly, a minimum corporate tax rate.
Will The New Global Tax Agreement Benefit The World?, Wei Cui
Will The New Global Tax Agreement Benefit The World?, Wei Cui
All Faculty Publications
The world has been abuzz lately with news of major global agreements within reach to reform international taxation. Countries in the G-7, G-20, and the even more impressive “Inclusive Framework”—a group of 139 countries convened by the Organization for Economic Cooperation and Development (OECD)—appear to be joining hands to end corporate tax competition and multinationals’ tax avoidance. Though many warn that the path to ultimate accord is arduous and depends on details, the declared goals of these efforts command broad public support.
The Taxation Of Cryptocurrency Gains, Vincent Ooi
The Taxation Of Cryptocurrency Gains, Vincent Ooi
Research Collection Yong Pung How School Of Law
Taking Singapore as an example, this article lays out a series of tests for determining whether gains arising from the disposal of cryptocurrencies are trade or business income, “all other income” or capital gains. It also considers the possibility of a presumption that individuals engaging in such transactions are gambling.
How Big Is Illicit Cigarette Trade In The Philippines?, Myrna S. Austria, Alyssa Cyrielle B. Villanueva
How Big Is Illicit Cigarette Trade In The Philippines?, Myrna S. Austria, Alyssa Cyrielle B. Villanueva
Angelo King Institute for Economic and Business Studies (AKI)
Illicit cigarette trade or the manufacture, distribution, and sale of cigarettes that evade taxes and violate trademarks, persists in the Philippines. Enhancing the affordability and availability of cigarettes undermines the effectiveness of the series of tax policy reforms meant to lower, if not eliminate, tobacco use in the country. Worse, it results in a loss in government tax revenues. This Policy Brief presents the estimates and recommends policy actions to address the problem. The results from residual methods provide a strong presence of illicit cigarette trade in the country. The magnitude ranges from 3.3% to 42.8% of total cigarette consumption, …
Reframing Taxigration In The Search For Tax Justice, Jacqueline Lainez Flanagan
Reframing Taxigration In The Search For Tax Justice, Jacqueline Lainez Flanagan
Journal Articles
The Search for Tax Justice is a Tax Notes State series examining the inequities inherent in state and federal taxes. In this installment, Jacqueline Laínez Flanagan, associate professor of law and director of the University of the District of Columbia’s David A. Clarke School of Law Tax Clinic, discusses tax challenges faced by immigrants and responds to myths about the undocumented taxpayer community.
Repurposing Pillar One Into An Incremental Global Tax For Sustainability: A Collective Response To A Global Crisis, Jinyan Li, Sophie Chatel
Repurposing Pillar One Into An Incremental Global Tax For Sustainability: A Collective Response To A Global Crisis, Jinyan Li, Sophie Chatel
Articles & Book Chapters
This article proposes to repurpose the OECD/IF Pillar One Blueprint from a taxing rights reallocation mechanism into an incremental global tax for sustainability. With a common goal and DST-like feature for simplification, the proposal aims to ease the negotiation of essential and drastic simplifications required to deliver a workable solution.
Changemakers: Finding The Perfect Niche, Michael Bowden
Changemakers: Finding The Perfect Niche, Michael Bowden
Life of the Law School (1993- )
No abstract provided.
Repurposing Pillar One Into An Incremental Global Tax For Sustainability: Some Blue Sky Thinking In The Midst Of Global Crisis, Jinyan Li, Sophie Chatel
Repurposing Pillar One Into An Incremental Global Tax For Sustainability: Some Blue Sky Thinking In The Midst Of Global Crisis, Jinyan Li, Sophie Chatel
Articles & Book Chapters
In this article, the authors make a case for repurposing the OECD Pillar One from a mechanism for reallocating taxing rights to a global tax on the largest and most profitable MNEs’ market-based profits. Such global tax would have the hybrid features of a net-basis corporate income tax and a turnover-basis digital services tax through a conversion formula that ensures a low-rate DST on sales can replicate a higher rate CIT on a country’s share of the profit determined using under the formulary allocation method. More importantly, the authors instill a common purpose of the international tax consensus – to …
Conservation Easements As A Tool For Nature Protection, William Snape
Conservation Easements As A Tool For Nature Protection, William Snape
Articles in Law Reviews & Other Academic Journals
No abstract provided.
Ruesch V. Comm’R, Alexis Pickins
Ruesch V. Comm’R, Alexis Pickins
GGU Tax & Estate Planning Review
Nature of Case: Whether the U.S. Tax Court has jurisdiction to decide Ms. Ruesch’s underlying liability for penalties assessed by the Internal Revenue Services (IRS); and whether Ms. Ruesch’s claim against the IRS is moot due to the IRS’s reversal of their classification of her as seriously delinquent?
The two important issues at dispute are: (1) whether the U.S. Tax Court has jurisdiction to decide Ms. Ruesch’s underlying liability for penalties assessed by the Internal Revenue Services (IRS); and (2) whether Ms. Ruesch’s claim against the IRS is moot due to the IRS’s reversal of their classification of her as …
Chadwick V. Comm’R, Jerica Barber
Chadwick V. Comm’R, Jerica Barber
GGU Tax & Estate Planning Review
Nature of Case: Whether written supervisor approval is required for trust fund recovery penalties to be collected against a responsible person required to submit employment taxes when penalties assessment recommendation forms were submitted by IRS revenue officers?
Gain Or Loss Of Foreign Persons From Sale Or Exchange Of Partnership Interests, Alan Appel
Gain Or Loss Of Foreign Persons From Sale Or Exchange Of Partnership Interests, Alan Appel
Articles & Chapters
No abstract provided.
Has Tax Competition Been Curbed? Reaction To L.Ahrens, L. Hakelberg & T. Rixen, Reuven Avi-Yonah
Has Tax Competition Been Curbed? Reaction To L.Ahrens, L. Hakelberg & T. Rixen, Reuven Avi-Yonah
Articles
This excellent article shows that contrary to the dire predictions of many observers, tax cooperation is still possible among OECD member countries and that such cooperation can overcome the trilemma of maintaining democracy, sustaining globalization and accepting some tax competition. Specifically, the authors show that in the realm of individual tax evasion, the advent of Automatic Exchange of Information (AEol) after the financial crisis of 2008-9 has enabled OECD countries to maintain a higher level of tax on capital than was possible before the crisis. This, in turn, enabled such countries to reduce inequality and maintain the social safety net …
Lecture In Human Rights: Tax Policy, Global Economics, Labor And Justice In Light Of Covid-19, Reuven S. Avi-Yonah
Lecture In Human Rights: Tax Policy, Global Economics, Labor And Justice In Light Of Covid-19, Reuven S. Avi-Yonah
Articles
International Tax Law has extensive ramifications on the wealth gap between wealthy developed nations and poor developing nations. This divide in prosperity has been made clear again in the global response to the COVID-19 pandemic. Developing nations are currently ill-equipped to adapt to, and regulate, an equitable system of taxation on a domestic level. A further challenge is the difficulty of ensuring that foreign investors, especially multinational corporations, are able to comply with tax regulations. Developed nations such as the United States and members of the European Union must continue to work with developing nations to reduce tax evasion and …
Using Tax Law To Perpetuate Gentrification: Vinegar Hill Lives Again In Charlottesville, Kelsey Massey
Using Tax Law To Perpetuate Gentrification: Vinegar Hill Lives Again In Charlottesville, Kelsey Massey
GGU Tax & Estate Planning Review
The 2017 Tax Cuts and Jobs Act, enacted by the Trump administration, created the largest government-sponsored subsidy for urban renewal through the Opportunity Zones program. This tax expenditure is designed to delay and even avoid capital gains taxes to incentivize development in areas deemed to be in economic distress. While the program’s stated intent is to revitalize neighborhoods, build affordable housing, or promote small businesses, the selection of qualified areas is based on the income rate of residents. That is to say, a subsidy program focused on the physical place improvements has based its designation criteria on local resident’s income. …
Maryland’S Digital Tax And The Itfa’S Catch-22, David Gamage, Darien Shanske, Christopher Moran
Maryland’S Digital Tax And The Itfa’S Catch-22, David Gamage, Darien Shanske, Christopher Moran
Articles by Maurer Faculty
In this installment of Academic Perspectives on SALT, the authors examine whether statelevel taxes on digital advertising — like Maryland’s new tax — are barred by the Internet Tax Freedom Act and discuss how the act’s prohibition against “discriminatory” taxes on electronic commerce should be construed narrowly.
Beyond The "Made In America Tax Plan": Gilti And International Tax Cooperation's Next Golden Age, Steven A. Dean
Beyond The "Made In America Tax Plan": Gilti And International Tax Cooperation's Next Golden Age, Steven A. Dean
Faculty Scholarship
No abstract provided.