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Articles 31 - 60 of 94
Full-Text Articles in Law
A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance?, Evelyn Brody
A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance?, Evelyn Brody
All Faculty Scholarship
This piece, included in the University of Hawaii Law Review's symposium issue on the Bishop Estate, explores the relationship between the new intermediate sanctions law and the IRS's power to revoke tax exemption under § 501(c)(3). Inspired by the storied setting, I indulge in a fantasy: This article pretends that the IRS revoked the Estate's exemption, and takes the form of the Tax Court declaratory judgment opinion. I reluctantly 'rule' that exemption was not appropriate, because State enforcement action against the trustees was proceeding. (However, this forum allows me to hedge my argument by producing two concurring and one dissenting …
My First Grade Teacher, Jeffrey G. Sherman
My First Grade Teacher, Jeffrey G. Sherman
All Faculty Scholarship
No abstract provided.
A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance?, Evelyn Brody
A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance?, Evelyn Brody
Evelyn Brody
This piece, included in the University of Hawaii Law Review's symposium issue on the Bishop Estate, explores the relationship between the new intermediate sanctions law and the IRS's power to revoke tax exemption under § 501(c)(3). Inspired by the storied setting, I indulge in a fantasy: This article pretends that the IRS revoked the Estate's exemption, and takes the form of the Tax Court declaratory judgment opinion. I reluctantly 'rule' that exemption was not appropriate, because State enforcement action against the trustees was proceeding. (However, this forum allows me to hedge my argument by producing two concurring and one dissenting …
Electronic Commerce And The State And Federal Tax Bases, J. Clifton Fleming Jr.
Electronic Commerce And The State And Federal Tax Bases, J. Clifton Fleming Jr.
BYU Law Review
The federal income tax does not apply to profits generated by pure mail order sales originating from outside the United States, and state and local consumption taxes are effectively inapplicable to pure mail order sales originating from outside the taxing jurisdiction. These conclusions seem fully applicable to federal taxation of income from sales that are initially solicited through Internet advertising and then transacted over the Internet between a customer in the United States and an out-of-country seller's out-of-country website. Similar conclusions are also, arguably, applicable in the case of state and local consumption taxes. Extension of the mail order tax …
Leveling The Playing Field: A Business Perspective On Taxing E-Commerce, Val John Christensen
Leveling The Playing Field: A Business Perspective On Taxing E-Commerce, Val John Christensen
BYU Law Review
No abstract provided.
One Country, Two (Taxation) Sytems: A Treaty In All But Name, Andrew Halkyard
One Country, Two (Taxation) Sytems: A Treaty In All But Name, Andrew Halkyard
Washington International Law Journal
It came as no small surprise when it was announced in February 1998 that the Chinese mainland ("the Mainland") and Hong Kong had agreed to enter into an arrangement for the avoidance of double taxation of income. Although concerns of double taxation between the Mainland and Hong Kong tended to be more academic than practical, this arrangement helps establish a firm foundation for future co-operation by the Mainland and Hong Kong on trade and other economic matters. From a Hong Kong taxation perspective, it is one of the most significant developments to have occurred for a very long time. From …
Environmental Taxes And Subsidies: What Is The Appropriate Fiscal Policy For Dealing With Modern Environmental Problems?, Charles D. Patterson Iii
Environmental Taxes And Subsidies: What Is The Appropriate Fiscal Policy For Dealing With Modern Environmental Problems?, Charles D. Patterson Iii
William & Mary Environmental Law and Policy Review
No abstract provided.
Internet Taxes: Congressional Efforts To Control States' Ability To Tax The World Wide Web, Kevin J. Smith
Internet Taxes: Congressional Efforts To Control States' Ability To Tax The World Wide Web, Kevin J. Smith
Richmond Journal of Law & Technology
Every year, increasingly more people use the Internet to purchase goods and services. Internet purchases are expected to exceed $20 billion per year in the near future. By the year 2003, industry experts predict Internet purchases by businesses alone will reach $1.3 trillion. Presently, the majority of Internet sales transactions flow through business to business sites. Internet purchases by consumers are expected to reach $144 billion by the year 2003.
Determining A Partner's Share On Unrealized Receivables At The Liquidation Of The Partner's Interest, Stephen Utz
Determining A Partner's Share On Unrealized Receivables At The Liquidation Of The Partner's Interest, Stephen Utz
Faculty Articles and Papers
Partnership law allows partners great freedom to vary the terms on which they share partnership profits from different sources. Partnership tax law, however, seems to presume, for purposes of the collapsible partner rules, that partners will share the revenue from the collection of receivables always in proportion to the value of their partnership interests. This counterfactual presumption exposes both the government and partner/taxpayers to unfortunate consequences. A substance-over-form approach to the attribution of unrealized receivables would certainly be unworkable, because too costly and intrusive to administer. Something between substance-over form and form-over-substance would best implement the policy of Subchapter K …
Capturing The Harm: Defining "Tax Loss" For Use In Federal Sentencing, Bruce Zucker, Michelle Carey
Capturing The Harm: Defining "Tax Loss" For Use In Federal Sentencing, Bruce Zucker, Michelle Carey
Akron Tax Journal
The United States Sentencing Guidelines have set forth the system by which tax offenders are punished for violating the federal income tax laws. This Article explores the various methods that the appellate courts have used to define "tax loss" under the United States Sentencing Guidelines for purposes of sentencing enhancement for tax related offenses. It discusses the concept of "tax loss" for federal sentencing purposes, including the guideline provisions that drive the tax offender's offense level and ultimate guideline imprisonment range. It explores major circuit decisions which interpreted the proper implementation of the guideline sentencing factors. Finally, it examines issues …
International Estate Planning 101: A Basic Guide To Estate Planing For Non-Citizen Clients, Robin Rose Stiller
International Estate Planning 101: A Basic Guide To Estate Planing For Non-Citizen Clients, Robin Rose Stiller
Akron Tax Journal
The United States has often been called the "great melting pot of the world" because of the large numbers of foreign-born individuals that can be found here. In fact, according to the 1990 U.S. Census, 19.8 million people living in the United States were foreign-born, including nearly 260,000, or 2.4%, of Ohioans. Nearly 12 million of those foreign-born and living in the U.S. were not U.S. citizens and in 1996, Ohio alone was home to 113,000 legal permanent resident aliens. In addition to these resident aliens, large numbers of nonresident aliens, such as the more than 19 million alien tourists, …
Rethinking The Progressive Estate And Gift Tax, Barbara Redman
Rethinking The Progressive Estate And Gift Tax, Barbara Redman
Akron Tax Journal
This article will not review the philosophical arguments about the legitimacy of unearned wealth versus the right of a person to give as she pleases with her own accumulation. Rather, it will focus on a view of the tax not yet explored to any great extent in legal and political circles, but supported by recent economic research, and to argue, if not against the tax itself, at least against the progressive nature of the tax.
The Commissioner's Clear Reflection Of Income Power Under 446(B) And The Abuse Of Discretion Standard Of Review: Where Has The Rule Of Law Gone, And Can We Get It Back?, Jennifer C. Root
Akron Tax Journal
This article will first examine the evolution of the rule of law by examining the conceptual frameworks proposed by scholars to analyze the rule of law. The foundations of the rule of law taken from these scholars will be condensed into several principles applicable to modem tax law. These principles will then be used to illustrate how both discretion and adherence to the written law are necessary in order to promote a workable system of tax law promulgation, administration, and interpretation. The next section of this article will examine §446 of the Internal Revenue Code and the Commissioner's clear reflection …
It's A Wonderful Life Insurance Policy: Determining The Correct Theory To Tax The Employee In Employer-Pay-All Equity Split-Dollar Life Insurance Arrangements, I Jay Katz
Irwin J Katz
A look at the taxation of split-dollar life insurance at the height of its popularity.
E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg
E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
South African Perspectives: Its Prospects And Its Income Tax System, Samuel C. Thompson Jr.
South African Perspectives: Its Prospects And Its Income Tax System, Samuel C. Thompson Jr.
Journal Articles
No abstract provided.
Living Trusts In The Unauthorized Practice Of Law: A Good Thing Gone Bad, Angela M. Vallario
Living Trusts In The Unauthorized Practice Of Law: A Good Thing Gone Bad, Angela M. Vallario
All Faculty Scholarship
An elderly man recently lost his wife and visits the lawyer's office for assistance in the administration of her estate. After the attorney expresses her condolences, she asks if his wife had a will. The client reaches into a brown shopping bag and retrieves a two-and-a-half inch black binder containing several trusts. The elderly gentleman and his deceased wife were told this would eliminate the expensive legal nightmare of probate. Unfortunately, like many others, this couple was victimized by a trust mill.
Reinventing Tax Expenditure Reform: Improving Program Oversight Under The Government Performance And Results Act, Mary L. Heen
Reinventing Tax Expenditure Reform: Improving Program Oversight Under The Government Performance And Results Act, Mary L. Heen
Law Faculty Publications
In this Article, Professor Heen examines the new framework for performance-based management and oversight of federallyfunded programs, describes emerging efforts to incorporate tax expenditures into the performance review process, and places these developments into context by evaluating past experiences with tax expenditure reform. Professor Heen concludes that the new framework provides a promising executive branch mechanism for achieving a more coordinated review of functionally related government programs, whether funded or implemented through direct expenditures, tax expenditures, or regulatory programs. However, as past experience illustrates (including, for example, experience with employment subsidies such as the Work Opportunity Tax Credit and the …
Unfinished Business On The Taxpayer Rights Agenda: Achieving Fairness In Transferee Liability Cases, Steve R. Johnson
Unfinished Business On The Taxpayer Rights Agenda: Achieving Fairness In Transferee Liability Cases, Steve R. Johnson
Scholarly Publications
The taxpayer rights movement has been a driving force of tax legislation and administration for over a decade. It has produced the Taxpayer Bill of Rights (TBOR) in 1988, the Taxpayer Bill of Rights 2 (TBOR2) in 1996, the Taxpayer Bill of Rights 3 (TBOR3) in 1998, lesser statutory initiatives, and an array of important administrative changes by the Service. While the future of the movement can be debated, it is clear that, for now, it remains a force to be reckoned with in tax policy.
This article advances a proposal to extend and complete one thrust of the taxpayer …
Y2k And The Income Tax, Erik M. Jensen
A Populist Political Perspective Of The Business Tax Entities Universe: Hey The Stars Might Lie, But The Numbers Never Do, John W. Lee
Faculty Publications
No abstract provided.
Charitable Choice And The Critics, Carl H. Esbeck
Charitable Choice And The Critics, Carl H. Esbeck
Faculty Publications
First, the statute prohibits the government from discriminating with regard to religion when determining whether providers are eligible to deliver social services under these programs. Second, the statute imposes on government the duty not to intrude into the religious autonomy of faith-based providers. Third, the statute imposes on both government and participating FBOs the duty not to abridge certain rights of the ultimate beneficiaries of these programs. I will touch on these three principles below, and do so in reverse order.
Commentary (Response To Article By H. David Rosenbloom), Reuven S. Avi-Yonah
Commentary (Response To Article By H. David Rosenbloom), Reuven S. Avi-Yonah
Articles
David Rosenbloom has delivered an important lecture on an important topic:' whether exploiting differences between the tax system of two different jurisdictions to minimize the taxes paid to either or both ("international tax arbitrage") is a problem, and if so, whether anything can be done about it in a world without a "world tax organization." As Rosenbloom states, international tax arbitrage is "the planning focus of the future,"2 and recently has been the focus of considerable discussion and debate (for example, upon the promulgation and subsequent withdrawal under fire of Notice 98-11).3 Rosenbloom's lecture is one of the first attempts …
The Gordian Knot: Uniting Skills And Substance In Employment Discrimination And Federal Taxation Courses, 33 J. Marshall L. Rev. 303 (2000), Barbara J. Busharis, Suzanne E. Rowe
The Gordian Knot: Uniting Skills And Substance In Employment Discrimination And Federal Taxation Courses, 33 J. Marshall L. Rev. 303 (2000), Barbara J. Busharis, Suzanne E. Rowe
UIC Law Review
No abstract provided.
Cash Balance Plans: They Work For Employers But Do They Work For Employees?, 34 J. Marshall L. Rev. 345 (2000), Deana Saxinger
Cash Balance Plans: They Work For Employers But Do They Work For Employees?, 34 J. Marshall L. Rev. 345 (2000), Deana Saxinger
UIC Law Review
No abstract provided.
If Taxpayers Can't Be Fooled, Maybe Congress Can: A Public Choice Perspective On The Tax Transition Debate, Kyle D. Logue
If Taxpayers Can't Be Fooled, Maybe Congress Can: A Public Choice Perspective On The Tax Transition Debate, Kyle D. Logue
Reviews
In When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity , Shaviro takes the various strands of the existing literature on retroactivity and weaves them together, applying his unique combination of legal expertise, political pragmatism, and theoretical sophistication in public finance economics as well as political science. The result is a subtle, balanced, and scholarly treatise on transition relief and retroactivity that should serve as the starting point for all future research in the field. In its stated objectives, the book is admirably ambitious.
This Review will, in a broad sense, follow Shaviro's characterization of the …
Equal Taxation: A Commentary, John A. Miller
Change Is Needed: The Taxation Of Alimony And Child Support, Laura Bigler
Change Is Needed: The Taxation Of Alimony And Child Support, Laura Bigler
Cleveland State Law Review
When a marriage dissolves there are tax consequences for everything from distribution of property to custody of the couple's children. The current tax system for alimony and child support strengthens the possibility of financial devastation. Under the present system, alimony and child support have opposite tax treatment. Many complicated rules have been added to distinguish between alimony and child support, which will be discussed later in this paper. There must be a simplification of the present law so that the average divorced taxpayer will be able to understand and implement the rules with or without sophisticated tax counsel or an …
Death Taxes: A Critique From The Margin, Patricia A. Cain
Death Taxes: A Critique From The Margin, Patricia A. Cain
Cleveland State Law Review
The proper taxation of the family under both the income tax and the estate tax has been debated for ages. It is an old issue. My purpose, however, is to consider the issue from a perspective somewhat different from that of those who have debated the issue over the years. My perspective is the perspective of the marginalized taxpayer. I critique from this perspective to see if it can tell us anything new about the old debate and to ensure that the ultimate tax treatment is just as to all taxpayers. The estate tax is supposed to be a tax …
Globalization, Tax Competition, And The Fiscal Crisis Of The Welfare State, Reuven S. Avi-Yonah
Globalization, Tax Competition, And The Fiscal Crisis Of The Welfare State, Reuven S. Avi-Yonah
Articles
This Article examines the increased use of tax incentives as weapons in the international competition to attract investment. Professor Avi-Yonah argues that the establishment of tax havens allows large amounts of capital to go untaxed, depriving both developed and developing countries of revenue and forcing them to rely on forms of taxation less progressive than the income tax. He points to social insurance programs, many of which are already on uncertain courses as aging populations imperil their fiscal health, as likely to bear the brunt of the revenue loss that tax havens cause. Professor Avi-Yonah contends that both economic efficiency …