Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- Maurer School of Law: Indiana University (10)
- San Jose State University (8)
- Seattle University School of Law (4)
- University of Michigan Law School (3)
- University of Pennsylvania Carey Law School (3)
-
- Washington and Lee University School of Law (3)
- American University Washington College of Law (2)
- Brooklyn Law School (2)
- Kutztown University (2)
- Mercer University School of Law (2)
- St. Mary's University (2)
- University of Washington School of Law (2)
- Brigham Young University Law School (1)
- Duke Law (1)
- Fordham Law School (1)
- Georgetown University Law Center (1)
- Golden Gate University School of Law (1)
- Northwestern Pritzker School of Law (1)
- Pace University (1)
- Schulich School of Law, Dalhousie University (1)
- St. Thomas University College of Law (1)
- University of Connecticut (1)
- University of Georgia School of Law (1)
- University of Maine School of Law (1)
- University of Mississippi (1)
- University of Montana (1)
- University of Nevada, Las Vegas -- William S. Boyd School of Law (1)
- University of New Hampshire (1)
- University of Pittsburgh School of Law (1)
- Keyword
-
- Tax (5)
- State Action in Fiscal Emergencies (4)
- COVID-19 Economic Crisis (3)
- Income tax (3)
- Inequality (3)
-
- Internal Revenue Code (3)
- Project SAFE (3)
- Tax Cuts and Jobs Act (3)
- Tax law (3)
- Tax policy (3)
- COVID-19 Pandemic (2)
- Charity (2)
- Corporate Tax (2)
- Corporate tax (2)
- Corporations (2)
- EITC (2)
- Earned income tax credit (2)
- IRS (2)
- Income taxation (2)
- Marriage (2)
- Poverty law (2)
- TCJA (2)
- Tax Canabalization (2)
- Tax Law (2)
- Taxation (2)
- Welfare (2)
- 1969 Tax Act (1)
- 199A (1)
- 2017 Tax Act (1)
- 501(c)(3) (1)
- Publication
-
- Articles by Maurer Faculty (8)
- The Contemporary Tax Journal (8)
- Articles (5)
- Seattle University Law Review (4)
- All Faculty Scholarship (3)
-
- English Department: Research for Change - Wicked Problems in Our World (2)
- Mercer Law Review (2)
- Scholarly Works (2)
- St. Mary's Law Journal (2)
- Washington and Lee Journal of Civil Rights and Social Justice (2)
- Articles in Law Reviews & Other Academic Journals (1)
- BYU Law Review (1)
- Blockchain Law (1)
- Books and Chapters (1)
- Brooklyn Law Review (1)
- Elisabeth Haub School of Law Faculty Publications (1)
- Faculty Articles and Papers (1)
- Faculty Law Review Articles (1)
- Faculty Scholarship (1)
- Fordham Journal of Corporate & Financial Law (1)
- Georgetown Law Faculty Publications and Other Works (1)
- Honors Theses (1)
- Honors Theses and Capstones (1)
- Indiana Law Journal (1)
- Journal of Law and Policy (1)
- Maine Law Review (1)
- Michigan Law Review (1)
- Northwestern Journal of Law & Social Policy (1)
- PhD Dissertations (1)
- Public Testimony by Maurer Faculty (1)
- Publication Type
Articles 1 - 30 of 60
Full-Text Articles in Law
Health Insurance And The Undocumented Immigrant, Anja Diercks
Health Insurance And The Undocumented Immigrant, Anja Diercks
Honors Theses
The purpose of this thesis is to perform a comparative analysis on how seven different countries (USA, South Africa, Germany, England, Canada, France and Singapore) organize their healthcare system to cope with the issue of undocumented immigrants and whether or not these systems in place were “fair.” The thesis will also explore the possible ways the United States could change to be more inclusive and fairer in the world of healthcare and health insurance for the undocumented immigrant. A study on what fairness means both in ethical and economical terms is done to suggest a new basis of a fair …
A Letter To The United States Government On Wealth And Income Inequality, Matthieu Maier
A Letter To The United States Government On Wealth And Income Inequality, Matthieu Maier
English Department: Research for Change - Wicked Problems in Our World
The United States of America is the world’s hotspot when it comes to income and wealth inequality. The wealthiest Americans are accumulating more and more wealth everyday while most Americans, who fall somewhere around middle-class, remain struggling and stagnant. The United States’ unchecked and deregulated system of capitalism is the root cause of our country’s inequities along with our government’s refusal to set aside self-interests and biases in order to combat these issues. From the inequality caused by rouged American systems larger issues are created that lead to complications in health, wages, standard of living, and race relations within our …
The Rich, Lucas A. Santos
The Rich, Lucas A. Santos
English Department: Research for Change - Wicked Problems in Our World
The rise of the super rich dramatically rose in the 1980’s. The once dominant oil and gas sector was taken over by finance and technology overall. We are able to see a rise of these super rich, or the one percent, and even how quickly they were able to recover from the 2008 Recession. Now, the one percent are making continuous substantial gains in a current world, where a pandemic has struck and many are struggling. I talk about the use of public policy in order to regain this economic gap between the one percent and the rest of the …
Fixing The Johnson Amendment Without Totally Destroying It, Benjamin Leff
Fixing The Johnson Amendment Without Totally Destroying It, Benjamin Leff
Articles in Law Reviews & Other Academic Journals
The so-called Johnson Amendment is that portion of Section 501(c)(3) of the Internal Revenue Code that prohibits charities from "intervening" in electoral campaigns. The intervention has long been understood to include both contributing charitable funds to campaign coffers and communicating the charity's views about candidates' qualifications for office. The breadth of the Johnson Amendment potentially brings two important values into conflict: the government's interest in preventing tax-deductible contributions to be used for electoral purposes (called "nonsubvention") and the speech rights or interest of charities.
For many years, the IRS has taken the position that the Johnson Amendment's prohibition on electoral …
Information Matters In Tax Enforcement, Leandra Lederman, Joseph C. Dugan
Information Matters In Tax Enforcement, Leandra Lederman, Joseph C. Dugan
BYU Law Review
Most scholars recognize both that the government needs information about taxpayers’ transactions to determine whether their reporting is honest, and that third third-party reporting helps the government obtain that information. Given governments’ reliance on tax collections, it would be risky to think that information or third third-party reporting is not needed by tax agencies. However, a recent article by Professor Wei Cui asserts that “modern governments can practice ‘taxation without information.’” Professor Cui’s argument rests on two claims: (1) “giving governments effective access to taxpayer information through third parties does not explain the success of modern tax administration” because, he …
Enough Is As Good As A Feast, Noah C. Chauvin
Enough Is As Good As A Feast, Noah C. Chauvin
Seattle University Law Review
Ipse Dixit, the podcast on legal scholarship, provides a valuable service to the legal community and particularly to the legal academy. The podcast’s hosts skillfully interview guests about their legal and law-related scholarship, helping those guests communicate their ideas clearly and concisely. In this review essay, I argue that Ipse Dixit has made a major contribution to legal scholarship by demonstrating in its interview episodes that law review articles are neither the only nor the best way of communicating scholarly ideas. This contribution should be considered “scholarship,” because one of the primary goals of scholarship is to communicate new ideas.
House Oversight Hearing On Tax Avoidance And The Irs, Leandra Lederman
House Oversight Hearing On Tax Avoidance And The Irs, Leandra Lederman
Public Testimony by Maurer Faculty
Professor Leandra Lederman testifimony for the House Oversight Hearing on Tax Avoidance and the IRS, October 13, 2020.
Click the "Download" button to read the text of Professor Lederman's prepared testimony, or view the video of the fulll hearing below.
To view just professor Lederman's testimony, click HERE
Mandatory Tax Penalty Insurance, Michael Abramowicz
Mandatory Tax Penalty Insurance, Michael Abramowicz
Indiana Law Journal
In a mandatory tax penalty insurance regime, taxpayers would be required to find insurers to certify portions of their tax returns. A certifying insurer would be subject to a governmental auditing regime insurers of randomly selected filings would pay an amount equal to the inverse of the selection probability multiplied by the underpayment, or they would receive money from the government in the case of overpayment. The insurers function as private auditors with no incentive to underestimate their customers' tax liability. Such a regime will consume real resources, ultimately paid by taxpayers, and thus should not be imposed universally. But …
Redesigning Education Finance: How Student Loans Outgrew The “Debt” Paradigm, John R. Brooks, Adam J. Levitin
Redesigning Education Finance: How Student Loans Outgrew The “Debt” Paradigm, John R. Brooks, Adam J. Levitin
Georgetown Law Faculty Publications and Other Works
This Article argues that the student loan crisis is due not to the scale of student loan debt, but to the federal education finance system’s failure to utilize its existing mechanisms for progressive, income-based payments and debt cancellation. These mechanisms can make investment in higher education affordable to both individuals and the government, but they have not been fully utilized because of the mismatch between the current system’s economic reality and its legal, financial, and institutional apparatus.
The current economic structure of federal student loans does not resemble a true credit product, but a government grant program coupled with a …
The Case For State Borrowing As A Response To The Current Crisis, David Gamage, Darien Shanske
The Case For State Borrowing As A Response To The Current Crisis, David Gamage, Darien Shanske
Articles by Maurer Faculty
The coronavirus pandemic is a national emergency that requires a national response. Asking states to absorb the budgetary losses caused by the pandemic while they are tasked with providing essential frontline services is comparable to asking states during World War II to pay for the landing in Normandy.
This article is a contribution to Project SAFE: State Action in Fiscal Emergencies. We have already argued, more than once, that the federal government should borrow to prevent steep state and local budget cuts. But because the federal government will apparently not take sufficient action, we offer these ideas to states for …
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Covid-19 And Us Tax Policy: What Needs To Change?, Reuven Avi-Yonah
Covid-19 And Us Tax Policy: What Needs To Change?, Reuven Avi-Yonah
Articles
The COVID-19 Pandemic already feels like a historical turning point akin to Word Wars I and II and the Great Depression. It may signal the end of the second period of globalization (1980-2020) and a change in the relative positions of the US and China. It could also lead in the US to significant changes in tax policy designed to bolster the social safety net which was revealed as very porous during the pandemic. In what follows I will first discuss some short-term effects of the pandemic and then some potential longer-term effects on US tax policy.
Not Signing A Return, Liubov (Luba) Shilkova
Not Signing A Return, Liubov (Luba) Shilkova
The Contemporary Tax Journal
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.)
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Tax Treatment For Post-Retirement Payments, Xiaoyue Tan
Tax Treatment For Post-Retirement Payments, Xiaoyue Tan
The Contemporary Tax Journal
No abstract provided.
H.R. 4286 (116th Congress) - Virtual Apprenticeship Tax Credit Act Of 2019, Mst Students Bus 223a Fall 2019
H.R. 4286 (116th Congress) - Virtual Apprenticeship Tax Credit Act Of 2019, Mst Students Bus 223a Fall 2019
The Contemporary Tax Journal
No abstract provided.
Strategic Nonconformity To The Tcja, Part I: Personal Income Taxes, Darien Shanske, Adam Thimmesch, David Gamage
Strategic Nonconformity To The Tcja, Part I: Personal Income Taxes, Darien Shanske, Adam Thimmesch, David Gamage
Articles by Maurer Faculty
The dire revenue situation that COVID-19 has created for state and local governments is a well documented and looming reality for state legislatures. We and others have explored a variety of ways that states should respond to this crisis in prior articles as a part of Project SAFE (State Action in Fiscal Emergencies), an academic effort to help states weather the fiscal crisis by providing policy recommendations backed by research. We think, as do many others, that in the absence of sufficient federal action, the states should prioritize raising revenue through targeted taxes on economic actors that are best enduring …
Basis And Bargain Sales: Income Tax And Other Concerns, Bridget J. Crawford, Jonathan G. Blattmachr
Basis And Bargain Sales: Income Tax And Other Concerns, Bridget J. Crawford, Jonathan G. Blattmachr
Elisabeth Haub School of Law Faculty Publications
In this article, the authors explain the income tax consequences of the sale during lifetime and at death of property for less than fair market value. The authors focus in particular on the tax consequences of a bargain sale by a transferor who wishes to confer some financial benefit on a family member, but leave the rest of her estate to charity. Generally speaking, death-time bargain sales may be preferable to similar transactions during lifetime, if the assets have a low basis pre-death, because of the step up in income tax basis under section 1014. The authors also discuss in …
Understanding The Revenue Potential Of Tax Compliance Investment, Natasha Sarin, Lawrence H. Summers
Understanding The Revenue Potential Of Tax Compliance Investment, Natasha Sarin, Lawrence H. Summers
All Faculty Scholarship
In a July 2020 report, the Congressional Budget Office estimated that modest investments in the IRS would generate somewhere between $60 and $100 billion in additional revenue over a decade. This is qualitatively correct. But quantitatively, the revenue potential is much more significant than the CBO report suggests. We highlight five reasons for the CBO’s underestimation: 1) the scale of the investment in the IRS contemplated is modest and far short of sufficient even to return the IRS budget to 2011 levels; 2) the CBO contemplates a limited range of interventions, excluding entirely progress on information reporting and technological advancements; …
Debugging Irs Notice 2014-21: Creating A Viable Cryptocurrency Taxation Plan, Alex Ankier
Debugging Irs Notice 2014-21: Creating A Viable Cryptocurrency Taxation Plan, Alex Ankier
Brooklyn Law Review
In 2014, the Internal Revenue Service (IRS) issued Notice 2014-21 in an attempt to address issues with cryptocurrency taxation, essentially reaching the conclusion that cryptocurrency must be treated like property for purposes of taxation. In the time since the IRS pronouncement, several academics have called for an alternative treatment known as “currency treatment.” Each treatment inadequately addresses the comprehensive issues surrounding cryptocurrency because they offer wholesale treatment to nuanced issues with valid concerns from each side. To truly allow this emerging industry to flourish and gain societal acceptance, artful policymaking is required. This note provides an example of such policymaking. …
Conformity And State Income Taxes: Suggestions For The Crisis, David Gamage, Michael A. Livingston
Conformity And State Income Taxes: Suggestions For The Crisis, David Gamage, Michael A. Livingston
Articles by Maurer Faculty
To guarantee adequate revenue in the postCOVID-19 era, state governments should consider using all possible tools at their disposal. This article explains how and why state governments should evaluate their degree of conformity with federal tax changes in order to achieve this purpose.
Federal Income Taxation, Nikolai Karetnyi, Ruoxi Zhang
Federal Income Taxation, Nikolai Karetnyi, Ruoxi Zhang
Mercer Law Review
In the year 2019, the federal courts within the Eleventh Circuit handed down several notable opinions on federal tax issues. This Article surveys two of those opinions involving the taxation of shareholder loans to S corporations and the application of gross valuation-misstatement penalty to partnerships.
States Should Consider Partial Wealth Tax Reforms, David Gamage, Darien Shanske
States Should Consider Partial Wealth Tax Reforms, David Gamage, Darien Shanske
Articles by Maurer Faculty
This article is a contribution to Project SAFE (State Action in Fiscal Emergencies). In other essays in this project, we explain steps the federal government should take to help state and local governments cope with their looming budget crises. The federal government is much better positioned to manage these crises than states and localities and, ideally, it would act sufficiently to prevent the need for state and local governments to cut spending or raise taxes. However, we fear that the federal government may fail to act sufficiently, leaving states and localities with the need to make painful spending cuts, raise …
Qap Out: Why The Federal Government Should Require More From How States Allocate Low-Income Housing Tax Credits, Connor Blancato
Qap Out: Why The Federal Government Should Require More From How States Allocate Low-Income Housing Tax Credits, Connor Blancato
Journal of Law and Policy
Prohibitively high land acquisition and construction costs block affordable housing developers from using the Low-Income Housing Tax Credit program in high opportunity areas. Policymakers must study the history of housing policy in the United States and realize that the LIHTC program works because it suitably balances previously problematic private-market competition, federalism concerns, and compliance issues. Federal lawmakers can look to Qualified Allocation Plans drafted by individual states as a way to encourage the construction of affordable housing without upsetting this equilibrium. To encourage such development, the federal government can require states, in determining tax credit allocations through QAPs, to give …
Into The "Vortex Of Legal Precision": Access To Justice, Complexity, And The Canadian Tax System, Colin Jackson
Into The "Vortex Of Legal Precision": Access To Justice, Complexity, And The Canadian Tax System, Colin Jackson
PhD Dissertations
This thesis is an exploration of access to justice issues in the Canadian tax system. Drawing on the work of Roderick Macdonald, it argues for a broad conception of access to justice based on the empowerment of individuals in all of the sites, processes, institutions where law is made, administered, and applied. It argues that tax law shows the usefulness of this comprehensive approach to access to justice. Using the comprehensive approach to access to justice, the thesis goes on to argue that legal complexity should be seen as an important access to justice issue in tax law. It lays …
How The Federal Reserve Should Help States And Localities Right Now, Darien Shanske, David Gamage
How The Federal Reserve Should Help States And Localities Right Now, Darien Shanske, David Gamage
Articles by Maurer Faculty
The COVID-19 pandemic is a giant catastrophe, but the Federal Reserve can still mitigate the looming fiscal crises facing state and local governments. This article — a contribution to Project SAFE (State Action in Fiscal Emergencies) — builds on our prior background essay explaining state and local budget issues.
“Do No Harm Or Injustice To Them”: Indicting And Convicting Physicians For Controlled Substance Distribution In The Age Of The Opioid Crisis, Julia B. Macdonald
“Do No Harm Or Injustice To Them”: Indicting And Convicting Physicians For Controlled Substance Distribution In The Age Of The Opioid Crisis, Julia B. Macdonald
Maine Law Review
In response to the devastating impact of the opioid crisis, the Department of Justice has in recent years launched an aggressive crackdown on what it characterizes as “fraudulent prescribers” of controlled substances. Against this backdrop, physicians, prosecutors, and defense attorneys face a number of issues. First, there is a lingering circuit court split on the issue of whether indictments against physicians and other medical professionals for illegal controlled substance distribution must allege that the physician acted “outside the usual course of professional practice and without a legitimate medical purpose.” I argue that acting without a legitimate medical purpose is an …
States Should Quickly Reform Unemployment Insurance, Brian Galle, David Gamage, Erin Scharff, Darien Shanske
States Should Quickly Reform Unemployment Insurance, Brian Galle, David Gamage, Erin Scharff, Darien Shanske
Articles by Maurer Faculty
COVID-19 is causing mass layoffs and related economic hardship, as well as budget crises for state and local governments. This article is part of Project SAFE (State Action in Fiscal Emergencies), an academic effort to help states weather the fiscal crisis by providing policy recommendations backed by research. This article will focus on how state governments should reform unemployment insurance (UI) eligibility and benefits and the taxes funding these programs.
Blockchain Technology And The Irs: How The Use Of Blockchain Technology Could Interfere With A Taxpayer’S Privacy Rights, Michelle Yang
Blockchain Technology And The Irs: How The Use Of Blockchain Technology Could Interfere With A Taxpayer’S Privacy Rights, Michelle Yang
Blockchain Law
We will examine the benefits and dangers of implementing blockchain technology within the IRS framework. In the context of filing and reviewing tax returns, implementing blockchain technology within the tax industry could soften the relationship between the government, particularly with the IRS, and the taxpayer with speedier refunds, more efficient communications, and a uniform effort to deal with controversy more effectively. Part II will provide a brief background on the pros and cons of using blockchain technology to file tax returns. Parts III and IV will focus on two of the current laws governing cyberspace technology and how each law …
Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay
Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay
Northwestern Journal of Law & Social Policy
This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both of these …