Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation-State and Local (4)
- Tax Law (3)
- Environmental Sciences (2)
- Physical Sciences and Mathematics (2)
- State and Local Government Law (2)
-
- Water Resource Management (2)
- Agricultural Economics (1)
- Agriculture (1)
- Bankruptcy Law (1)
- Civil Rights and Discrimination (1)
- Comparative and Foreign Law (1)
- Environmental Indicators and Impact Assessment (1)
- Environmental Law (1)
- Legal History (1)
- Legislation (1)
- Life Sciences (1)
- Natural Resource Economics (1)
- Natural Resources Management and Policy (1)
- Taxation-Federal (1)
- Taxation-Transnational (1)
- Publication Year
Articles 1 - 10 of 10
Full-Text Articles in Law
Electing Fairness: A Check-The-Box-Style Regime For Same-Sex Couples' Tax Filing Status, Jennifer Bird-Pollan
Electing Fairness: A Check-The-Box-Style Regime For Same-Sex Couples' Tax Filing Status, Jennifer Bird-Pollan
Law Faculty Scholarly Articles
In the wake of the United States Supreme Court's decision regarding the Defense of Marriage Act in United States v. Windsor, tax lawyers and those interested in tax policy immediately wondered what consequences this change would have to the United States' federal tax laws. The Internal Revenue Service issued a Revenue Ruling explaining the position it took regarding the case, which answered many questions for taxpayers whose lives were affected by the decision. Because the IRS announced that it would recognize same-sex marriages based on the state of celebration of the marriage rather than the state of residence of …
Americans' Unwillingness To Pay Taxes Before The American Revolution: An Uncomfortable Legacy, Richard A. Westin
Americans' Unwillingness To Pay Taxes Before The American Revolution: An Uncomfortable Legacy, Richard A. Westin
Law Faculty Scholarly Articles
When one reflects on the sorry condition of America’s finances one has to wonder why there is such resistance to fiscal discipline. Is it merely because there is an obstreperous group in the US Congress who cannot abide any tax? Has the public been subtly lobbied into believing that American taxes are high, pointless and intolerable or is there some gene in the America’s body politic that has always been there that expresses itself from time to time in a pernicious cheapness? Perhaps all those things are true, or perhaps none. Nevertheless, a glance backward at Colonial days can stimulate …
The Commerciality Doctrine As Applied To The Charitable Tax Exemption For Homes For The Aged: State And Local Tax Perspectives, David A. Brennen
The Commerciality Doctrine As Applied To The Charitable Tax Exemption For Homes For The Aged: State And Local Tax Perspectives, David A. Brennen
Law Faculty Scholarly Articles
This essay examines the question of how state and local government officials should consider federal tax law principles, like the commerciality doctrine, when they challenge state and local property tax exemptions that rely, at least in part, on tax-exempt charitable status for federal income tax purposes. In particular, this essay uses the example of continuing care retirement communities to consider tax-exempt law’s commerciality doctrine in an attempt to discern distinctions between “homes for the aged” that are “charitable,” and thus entitled to exemption, and those that are too commercial, and thus not entitled to exemption. In fact, one might say …
The Power Of The Treasury: Racial Discrimination, Public Policy, And "Charity" In Contemporary Society, David A. Brennen
The Power Of The Treasury: Racial Discrimination, Public Policy, And "Charity" In Contemporary Society, David A. Brennen
Law Faculty Scholarly Articles
The Treasury Department is empowered to enforce “established public policy” with respect to tax-exempt charities. Under this public policy power, the Treasury has revoked the tax-exempt charitable status of organizations that discriminated against blacks, organizations whose members engaged in civil disobedience against war, and organizations involved in illegal activity. The Treasury interprets its public policy power as applying to any activity that violates clear public policy. Thus, presumably, the Treasury could use this power to deny tax-exempt charitable status to an organization that engages in conduct that violates assisted suicide laws, anti-abortion laws, or other sufficiently “established” public policies.
The …
Legislative Intent And Statutory Interpretation In England And The United States: An Assessment Of The Impact Of Pepper V. Hart, Michael P. Healy
Legislative Intent And Statutory Interpretation In England And The United States: An Assessment Of The Impact Of Pepper V. Hart, Michael P. Healy
Law Faculty Scholarly Articles
Statutory interpretation is the process of discerning the meaning of legislation, and U.S. law has permitted courts to find meaning through a variety of often contradictory interpretive approaches. As a result, U.S. litigants often are uncertain about the interpretive approach a court will apply to a statute, even though the choice of the interpretive approach may determine the outcome of the litigation. Until the recent decision in Pepper (Inspector of Taxes) v. Hart, English approaches to statutory interpretation were more circumscribed because English courts foreclosed the intentionalist approach. This Article considers the impact that Pepper has had on statutory …
8th Biennial Midwest/Midsouth Bankruptcy Institute, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Lawrence Ponoroff, Douglass G. Boshkoff, Tracey N. Wise, Christopher W. Frost, Keith M. Lundin, Ray Reynolds Graves, David G. Epstein, Joe Lee, Robert E. Mckenzie, Conrad K. Cyr
8th Biennial Midwest/Midsouth Bankruptcy Institute, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Lawrence Ponoroff, Douglass G. Boshkoff, Tracey N. Wise, Christopher W. Frost, Keith M. Lundin, Ray Reynolds Graves, David G. Epstein, Joe Lee, Robert E. Mckenzie, Conrad K. Cyr
Continuing Legal Education Materials
Materials from the 8th Biennial Midwest/Midsouth Bankruptcy Institute held December 1997.
State And Local Taxation Of Interstate And Foreign Commerce: The Second Best Solution, Kathryn L. Moore
State And Local Taxation Of Interstate And Foreign Commerce: The Second Best Solution, Kathryn L. Moore
Law Faculty Scholarly Articles
Our current system of state and local taxation of interstate and foreign commerce, simply put, is a mess. First, the mere number of jurisdictions that may impose taxes is seemingly limitless: each of the fifty states, plus the District of Columbia, may impose its own set of taxes. In addition, each state may authorize local government units within the state, such as counties, municipalities, townships, and special districts, to assess and collect taxes. For example, in 1994, well over 6,000 separate jurisdictions were authorized to impose sales taxes.
Second, the states may impose a wide variety of taxes and may …
The Relationship Of Federal Income Taxes To Toxic Wastes: A Selective Study, Richard A. Westin
The Relationship Of Federal Income Taxes To Toxic Wastes: A Selective Study, Richard A. Westin
Law Faculty Scholarly Articles
More demanding federal regulation, universal local opposition to waste treatment and disposal facilities, and increased long-term liabilities for waste sites have substantially restricted the supply of licensed waste handlers and have sharply increased the costs of waste disposal. As a result of increased costs and downstream liabilities for cleanup, industrial generators have begun to examine more closely their waste management practices and opportunities they may have to reduce the amount of hazardous waste they generate.
The urgent need to marshal the full range of industrial strategies to achieve significant reduction in the amount and toxicity of hazardous waste and the …
Sociocultural Impact Of Reservoirs On Local Government Institutions, Philip Drucker, Jerry Eugene Clark, Lesker Dianne Smith
Sociocultural Impact Of Reservoirs On Local Government Institutions, Philip Drucker, Jerry Eugene Clark, Lesker Dianne Smith
KWRRI Research Reports
This study of the probable sociocultural impact of a proposed reservoir in central Kentucky on the institutions of local governments of a community adjacent to the reservoir utilizes anthropological concepts of social values and cultural and social change as well as anthropological research techniques. Data on observed impact on the same institutions in communities adjacent to two recently completed Kentucky reservoirs permit inferences as to probable directions and extent of reservoir-related change. Specific aspects of impact considered include: effects of reduction of the county tax base due to Federal acquisition of lands, including necessity for increased severity of taxes and …
The Effect Of A Large Reservoir On Local Government Revenue And Expenditure, Clyde T. Bates
The Effect Of A Large Reservoir On Local Government Revenue And Expenditure, Clyde T. Bates
KWRRI Research Reports
Development of a large multi-purpose reservoir within the area of their jurisdiction may affect property ta.x revenue and expenditure of county governments and school districts. Privately owned land sold to a federally sponsored reservoir is not subject to property taxes because of the doctrine of intergovernmental immunity. Local officials often assume that this loss of assessment will reduce their tax revenue and thereby their fiscal ability to provide an acceptable level of government services. They may also expect the influx of construction workers or the disruption of existing facilities to increase the cost of providing these services. The study approaches …