Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- UIC School of Law (9)
- The University of Akron (4)
- Loyola University Chicago, School of Law (2)
- New York Law School (2)
- Seattle University School of Law (2)
-
- University of Richmond (2)
- University of the Pacific (2)
- American University Washington College of Law (1)
- Brigham Young University Law School (1)
- Campbell University School of Law (1)
- Maurer School of Law: Indiana University (1)
- Mercer University School of Law (1)
- North Carolina Central University School of Law (1)
- University of Maryland Francis King Carey School of Law (1)
- University of Oklahoma College of Law (1)
- University of San Diego (1)
- William & Mary Law School (1)
- Keyword
-
- IRS (4)
- Commerce Clause (2)
- Sales and use tax (2)
- Tax (2)
- Tax credit (2)
-
- Contracts/Consideration (1)
- American Jobs Creation Act (1)
- Basis Myth (1)
- Burden (1)
- Canada (1)
- Capital gains tax (1)
- Circular 230 (1)
- City salary (1)
- Clean fuel (1)
- Coal (1)
- Commerce clause (1)
- Death benefit (1)
- Deficit reduction act (1)
- Discrimination (1)
- Diversity jurisdiction (1)
- Dormant commerce clause (1)
- Due Process Clause (1)
- Economics (1)
- Equity (1)
- Estate tax (1)
- Extraterritorial income (1)
- Facts-and-circumstances test (1)
- False claims (1)
- Federal Tax Lien Act of 1966 (1)
- Federal tax filing lien (1)
- Publication
-
- UIC Law Review (9)
- Akron Tax Journal (4)
- Loyola University Chicago Law Journal (2)
- McGeorge Law Review (2)
- NYLS Law Review (2)
-
- Seattle University Law Review (2)
- University of Richmond Law Review (2)
- American University Law Review (1)
- BYU Law Review (1)
- Campbell Law Review (1)
- Indiana Law Journal (1)
- Mercer Law Review (1)
- North Carolina Central Law Review (1)
- Oklahoma Law Review (1)
- San Diego International Law Journal (1)
- University of Maryland Law Journal of Race, Religion, Gender and Class (1)
- William & Mary Journal of Race, Gender, and Social Justice (1)
Articles 1 - 30 of 33
Full-Text Articles in Law
Vat? A Look Inside Canada's Experience With The Goods And Services Tax, Brandon A. Ketterman
Vat? A Look Inside Canada's Experience With The Goods And Services Tax, Brandon A. Ketterman
San Diego International Law Journal
Consumption taxes have been and continue to be utilized as a staple revenue producer within systems of taxation. The value-added tax (VAT) is one form of consumption tax that has grown in popularity among nations over the last several decades. In fact, after the passage of a goods and services tax (one type of VAT) in Australia in 2000, the United States now stands alone as the only remaining OECD nation, among its 30 members, without some form of a value-added tax on consumption. As the massive topic of tax reform continually appears at the forefront of the political landscape, …
Taxation, Craig D. Bell
Taxation, Craig D. Bell
University of Richmond Law Review
This article reviews significant developments in the law affect- ing Virginia taxation. Each section covers recent legislative changes, judicial decisions, and selected opinions or pronouncements from the Virginia Department of Taxation and the Attorney General of Virginia over the past year. The overall purpose ofthis article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation most likely to have an impact on their practices. This article will not, however, discuss many of the numerous technical legislative changes to the State Taxation Code of Title 58.1.
Daimlerchrysler V. Cuno - Plaintiffs Lack Standing To Challenge State Franchise Tax Credit In Federal Court, According To The Supreme Court, Sue Ann Mota
North Carolina Central Law Review
No abstract provided.
Teed Off About Private Club Discrimination On The Taxpayer's Dime: Tax Exemptions And Other Government Privileges To Discriminatory Private Clubs, Jennifer Jolly-Ryan
Teed Off About Private Club Discrimination On The Taxpayer's Dime: Tax Exemptions And Other Government Privileges To Discriminatory Private Clubs, Jennifer Jolly-Ryan
William & Mary Journal of Race, Gender, and Social Justice
No abstract provided.
Daimlerchrysler V. Cuno: An Escape From The Dormant Commerce Clause Quagmire?, S. Mohsin Reza
Daimlerchrysler V. Cuno: An Escape From The Dormant Commerce Clause Quagmire?, S. Mohsin Reza
University of Richmond Law Review
No abstract provided.
Exceptional Circumstances: The Material Benefit Rule In Practice And Theory, Clay B. Tousey Iii
Exceptional Circumstances: The Material Benefit Rule In Practice And Theory, Clay B. Tousey Iii
Campbell Law Review
The collapse of Starr's seemingly meritorious claim and the court's interestingly inconsequential mention of Section 86 raise the motivating questions of this article. First, is Section 86 and the "material benefit rule" it embodies ever applied in court, and, if so, can a unifying theme be found between those cases in which courts choose to enforce the post-benefit promise and those in which they do not?
Debunking The Basis Myth Under The Income Tax, Joseph M. Dodge, Jay A. Soled
Debunking The Basis Myth Under The Income Tax, Joseph M. Dodge, Jay A. Soled
Indiana Law Journal
Tax basis is one of the most important, yet least studied, aspects of the income tax. This analysis calls attention to its importance and argues that taxpayers have the motivation, opportunity, and means to inflate the tax basis they have in their assets and, in some cases, to avoid the reporting of gains. We discuss the likely causes of these phenomena, estimate the probable revenue loss, and propose appropriate reforms.
Political Silence At Church: The Empty Threat Of Removing Tax-Exempt Status For Insubstantial Attempts To Influence Legislation, David M. Andersen
Political Silence At Church: The Empty Threat Of Removing Tax-Exempt Status For Insubstantial Attempts To Influence Legislation, David M. Andersen
BYU Law Review
No abstract provided.
Tax Terrorism: Nasty Truths About Investor Control Theory And The Accommodation Of Social Security Privatization, Bobby Lewis Dexter
Tax Terrorism: Nasty Truths About Investor Control Theory And The Accommodation Of Social Security Privatization, Bobby Lewis Dexter
Mercer Law Review
While American taxpayers spend the vast majority of their tax lives shouldering the monetary burden of the prevailing progressive tax scheme, Congress will, periodically, lighten the load and extend the warm hand of legislative grace. New deductions, creative tax credits, and outright reductions in income tax rates are not uncommon, and in fact, political motivations have long fueled an aggressive interest in the modification of federal tax rules to curry favor with large segments of the population. The protection of retirement savings from the burden of immediate taxation is a special congressional favorite.6 In addition to easing the tax burden …
Separate But Taxed: A Rejection Of The Steamlined Sales Tax Project Through A Commerce Clause And Federalist Analysis, Gregory R. Evans
Separate But Taxed: A Rejection Of The Steamlined Sales Tax Project Through A Commerce Clause And Federalist Analysis, Gregory R. Evans
American University Law Review
Sales and use taxes, which are levied by forty-five states, have long been an important source of revenue for state and local governments. The rigid structure of these long-standing taxes, however, has been strained by the rapid evolution of the online economy. As a result, the Multistate Tax Commission (“MTC”) devised a plan, the Streamlined State Sales Tax Project (“STP”), to recapture some of the revenue that state and local governments might otherwise lose as consumer purchases migrate from local retailers to online sellers. This plan, approved reciprocally by the states, but not by Congress, was designed by state legislators …
Removing The Reassessment Of Property Value When Transferred Between Registered Domestic Partners, Sharon Everett
Removing The Reassessment Of Property Value When Transferred Between Registered Domestic Partners, Sharon Everett
McGeorge Law Review
No abstract provided.
Taxing Good, Kenneth C. Halcom
The United States' Experience With Energy-Based Tax Incentives: The Evidence Supporting Tax Incentives For Renewable Energy, Mona Hymel
Loyola University Chicago Law Journal
No abstract provided.
Personal And Political Bias In The Debate Over Federal Income Taxation Rates And Progressivity, Richard J. Kovach
Personal And Political Bias In The Debate Over Federal Income Taxation Rates And Progressivity, Richard J. Kovach
Akron Tax Journal
Unlike the commentaries of flat tax proponents, this article will not attempt to dispel the notion of progressive taxation. Rather, this article will first question whether professors who write about tax policy can as a group reach unbiased conclusions about progressivity policy. Next, this article will address a few progressivity concepts that fuel taxation debates. Finally, this commentary will outline some ideas for structuring the federal income taxation system in ways that reduce political rancor and potentially create reasonable acceptance by tax producers, tax beneficiaries, and their respective advocates.
Taxation Of Below-Market Loans Under 7872: This Could Be A Lot Simpler!, John A. Lynch Jr.
Taxation Of Below-Market Loans Under 7872: This Could Be A Lot Simpler!, John A. Lynch Jr.
Akron Tax Journal
This article will explore § 7872: what it is, why it was enacted, how it has developed judicially and administratively since its enactment, and how it might be improved - mostly by reducing its complexity. It shall be contended generally that the "reform" intended with respect to § 7872 in several instances overshot the mark and serves no useful purpose.
Attaining U.S. Effectively Connected Income In The Aftermath Of The American Jobs Creation Act Of 2004 And Its Aim To Repeal Extraterritorial Income Exclusion, David Lebron
Akron Tax Journal
This paper seeks to propose the construction of ways to facilitate investment in the United States, a suggested mapping, if you will. To that point where U.S. source income is created, it becomes imperative to effect some balance and accomplish an offset regarding the projected decrease in federal revenues resulting from the provisions within the Act, estimated at net $14.5 billion through year 2009, $5.7 billion accounted for in 2005 alone.
Bright Line, Dim Prospects: Grupo Dataflux V. Atlas Global Group, L.P. Reaffirms A Bright Line Barrier To Diversity Jurisdiction For Limited Partnerships And Other Unincorporated Entities, Amy Friedmann
Akron Tax Journal
This Note examines how these two policy decisions changed the landscape of diversity jurisdiction for limited partnerships and other unincorporated entities. It argues that, despite the Grupo majority's expressed rationale of adhering to time of filing precedent, a rule that requires complete diversity between parties to exist at the time of filing, the majority actually reaffirmed and clarified the scope of the Caterpillar exception to the time of filing rule. This Note further argues that the real impetus for the majority's decision was the fear that any tinkering with the bright-line rule of Carden, which requires courts to count the …
What's Up On Stock-Drops? Moench Revisited, 39 J. Marshall L. Rev. 605 (2006), Craig C. Martin, Matthew J. Renaud, Omar R. Akbar
What's Up On Stock-Drops? Moench Revisited, 39 J. Marshall L. Rev. 605 (2006), Craig C. Martin, Matthew J. Renaud, Omar R. Akbar
UIC Law Review
No abstract provided.
Hospital Property Tax Exemption In Illinois: Exploring The Policy Gaps, John D. Colombo
Hospital Property Tax Exemption In Illinois: Exploring The Policy Gaps, John D. Colombo
Loyola University Chicago Law Journal
No abstract provided.
Should The Securities Exchange Act Be The Sole Federal Remedy For An Erisa Fiduciary Misrepresentation Of The Value Of Public Employer Stock?, 39 J. Marshall L. Rev. 637 (2006), Mark Casciari, Ian Morrison
Should The Securities Exchange Act Be The Sole Federal Remedy For An Erisa Fiduciary Misrepresentation Of The Value Of Public Employer Stock?, 39 J. Marshall L. Rev. 637 (2006), Mark Casciari, Ian Morrison
UIC Law Review
No abstract provided.
Standards Of Practice For Pension Practitioners, 39 J. Marshall L. Rev. 667 (2006), David Pratt
Standards Of Practice For Pension Practitioners, 39 J. Marshall L. Rev. 667 (2006), David Pratt
UIC Law Review
No abstract provided.
Inherent Attorney Conflicts Of Interest Under Erisa: Using The Model Rules Of Professional Conduct To Discourage Joint Representation Of Dual Role Fiduciaries, 39 J. Marshall L. Rev. 721 (2006), Paul M. Secunda
UIC Law Review
No abstract provided.
Circular 230 Opinion Standards, Legal Ethics And First Amendment Limitations On The Regulation Of Professional Speech By Lawyers, David T. Moldenhauer
Circular 230 Opinion Standards, Legal Ethics And First Amendment Limitations On The Regulation Of Professional Speech By Lawyers, David T. Moldenhauer
Seattle University Law Review
Part II of this Article discusses the background, scope, and requirements of the Circular 230 rules. Part III discusses the ethical rules applicable to tax opinions, compares these rules to the Circular 230 opinion standards, and concludes that the Circular 230 standards impose substantially greater requirements on practitioners than, and in certain respects conflict with, the ethical rules. Part IV discusses First Amendment case law and commentary regarding professional speech, and proposes that professional speech regulations be analyzed by a model that defines permissible regulation of professional speech by reference to the role of the profession in society and accepted …
The Rush To The Goblin Market: The Blurring Of Quill'S Two Nexus Tests, H. Beau Baez Iii
The Rush To The Goblin Market: The Blurring Of Quill'S Two Nexus Tests, H. Beau Baez Iii
Seattle University Law Review
Part II of this Article begins with a brief introduction to sales and use taxes in the United States. Although these taxes are complementary in nature, they are treated differently for constitutional purposes. This Part then examines the Due Process Clause and Commerce Clause constraints on state taxation, which are animated by very different concerns. Next, this Part explores footnote eight in Quill to dispel the notion that Quill established a facts-and-circumstances test. The section concludes by discussing the problems lower courts have had in applying the Quill nexus tests. The primary problem encountered by the lower courts, exemplified by …
Kansas V. Prairie Band Potawatomi Nation: Undermining Indian Sovereignty Through State Taxation, Jesse K. Martin
Kansas V. Prairie Band Potawatomi Nation: Undermining Indian Sovereignty Through State Taxation, Jesse K. Martin
University of Maryland Law Journal of Race, Religion, Gender and Class
No abstract provided.
Foreword, 39 J. Marshall L. Rev. V (2006), Priscilla E. Ryan
Foreword, 39 J. Marshall L. Rev. V (2006), Priscilla E. Ryan
UIC Law Review
No abstract provided.
Erisa Reform In A Post-Enron World, 39 J. Marshall L. Rev. 563 (2006), Justin Cummins, Meg Luger Nikolai
Erisa Reform In A Post-Enron World, 39 J. Marshall L. Rev. 563 (2006), Justin Cummins, Meg Luger Nikolai
UIC Law Review
No abstract provided.
The Great Vanishing Benefit, Employer Provided Retiree Medical Benefits: The Problem And Possible Solutions, 39 J. Marshall L. Rev. 785 (2006), Larry Grudzien
The Great Vanishing Benefit, Employer Provided Retiree Medical Benefits: The Problem And Possible Solutions, 39 J. Marshall L. Rev. 785 (2006), Larry Grudzien
UIC Law Review
No abstract provided.
Can Systems Analysis Help Us To Understand C.O.B.R.A.?: A Challenge To Employment-Based Health Insurance, 39 J. Marshall L. Rev. 753 (2006), Alison Mcmorran Sulentic
Can Systems Analysis Help Us To Understand C.O.B.R.A.?: A Challenge To Employment-Based Health Insurance, 39 J. Marshall L. Rev. 753 (2006), Alison Mcmorran Sulentic
UIC Law Review
No abstract provided.
Resolving The Judicial Paradox Of "Equitable" Relief Under Erisa Section 502(A)(3), 39 J. Marshall L. Rev. 827 (2006), Colleen E. Medill
Resolving The Judicial Paradox Of "Equitable" Relief Under Erisa Section 502(A)(3), 39 J. Marshall L. Rev. 827 (2006), Colleen E. Medill
UIC Law Review
No abstract provided.