Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (24)
- Taxation-Federal (9)
- Taxation-State and Local (4)
- Health Law and Policy (3)
- Taxation-Transnational (3)
-
- Administrative Law (2)
- Food and Drug Law (2)
- Law and Economics (2)
- Legal History (2)
- Legislation (2)
- State and Local Government Law (2)
- Torts (2)
- Accounting Law (1)
- Arts and Humanities (1)
- Bankruptcy Law (1)
- Business (1)
- Business Organizations Law (1)
- Comparative and Foreign Law (1)
- Conflict of Laws (1)
- Constitutional Law (1)
- Education Law (1)
- Energy and Utilities Law (1)
- History (1)
- International Trade Law (1)
- Labor and Employment Law (1)
- Medicine and Health Sciences (1)
- Mental and Social Health (1)
- Natural Resources Law (1)
- Nonprofit Organizations Law (1)
- Institution
-
- University of Michigan Law School (7)
- University of Kentucky (4)
- University of Miami Law School (4)
- Loyola University Chicago, School of Law (3)
- Maurer School of Law: Indiana University (3)
-
- Vanderbilt University Law School (2)
- West Virginia University (2)
- Case Western Reserve University School of Law (1)
- Cleveland State University (1)
- Fordham Law School (1)
- Louisiana State University Law Center (1)
- New York Law School (1)
- Pepperdine University (1)
- San Jose State University (1)
- Selected Works (1)
- St. John's University School of Law (1)
- The University of Akron (1)
- University of Georgia School of Law (1)
- University of Maryland Francis King Carey School of Law (1)
- University of New Hampshire (1)
- University of San Diego (1)
- Publication Year
- Publication
-
- Articles (5)
- Law Faculty Scholarly Articles (4)
- University of Miami Law Review (4)
- Faculty Publications & Other Works (3)
- Indiana Law Journal (2)
-
- Vanderbilt Law Review (2)
- West Virginia Law Review (2)
- Akron Law Review (1)
- Articles & Chapters (1)
- Articles by Maurer Faculty (1)
- Bankruptcy Research Library (1)
- Book Chapters (1)
- Case Western Reserve Law Review (1)
- Cleveland State Law Review (1)
- Faculty Scholarship (1)
- Fordham Law Review (1)
- Georgia Journal of International & Comparative Law (1)
- Journal of Health Care Law and Policy (1)
- Law Faculty Scholarship (1)
- Louisiana Law Review (1)
- Michigan Law Review (1)
- Pepperdine Law Review (1)
- Samuel D. Brunson (1)
- The Contemporary Tax Journal (1)
- Publication Type
Articles 1 - 30 of 39
Full-Text Articles in Law
Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan
Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan
Pepperdine Law Review
The Tax Cuts and Jobs Act of 2017 introduced the first-ever excise tax imposed on the investment income of university endowments. While it is a relatively small tax, this new law is a first step towards the exploration of taxing non-profit entities on the vast sums of wealth they hold in their endowments. In this essay I take the new tax as a starting place for investigating the justification for tax exemption for universities and thinking through the consequences of changing our approach, both in the form of the new excise tax and possible alternatives. There remain reasons to be …
Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan
Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan
Law Faculty Scholarly Articles
The Tax Cuts and Jobs Act of 2017 introduced the first-ever excise tax imposed on the investment income of university endowments. While it is a relatively small tax, this new law is a first step towards the exploration of taxing non-profit entities on the vast sums of wealth they hold in their endowments. In this essay I take the new tax as a starting place for investigating the justification for tax exemption for universities and thinking through the consequences of changing our approach, both in the form of the new excise tax and possible alternatives. There remain reasons to be …
"I'D Gladly Pay You Tuesday For A [Tax Deduction] Today": Donor-Advised Funds And The Deferral Of Charity, Samuel D. Brunson
"I'D Gladly Pay You Tuesday For A [Tax Deduction] Today": Donor-Advised Funds And The Deferral Of Charity, Samuel D. Brunson
Faculty Publications & Other Works
In recent years, donor-advised funds have become an increasingly popular vehicle for charitable giving. In part, their popularity can be traced to a disconnect in the law: donor-advised funds look in many ways like private foundations, but the tax law treats them as public charities. This disconnect is advantageous to donors. Because Congress was worried about wealthy individuals' ability to take advantage of the control they can exercise over private foundations, it imposed a series of additional tax rules on private foundations. These rules, among other things, limit the deductibility of donations to private foundations, require that private foundations make …
Dear I.R.S., It Is Time To Enforce The Campaigning Prohibition. Even Against Churches, Samuel Brunson
Dear I.R.S., It Is Time To Enforce The Campaigning Prohibition. Even Against Churches, Samuel Brunson
Samuel D. Brunson
In 1954, Congress prohibited tax-exempt public charities, including churches, from endorsing or opposing candidates for office. To the extent a tax-exempt public charity violated this prohibition, it would no longer qualify as tax-exempt, and the IRS was to revoke its exemption.
While simple in theory, in practice, the IRS rarely penalizes churches that violate the campaigning prohibition and virtually never revokes a church's tax exemption. And, because no taxpayer has standing to challenge the IRS's inaction, the IRS has no external imperative to revoke the exemptions of churches that do campaign on behalf of or against candidates for office.
This …
Paying For Gun Violence, Samuel D. Brunson
Paying For Gun Violence, Samuel D. Brunson
Faculty Publications & Other Works
Gun violence is an outsized problem in the United States. Between a culture that allows for relatively unconstrained firearm ownership and a constitutional provision that ensures that ownership will continue to be relatively unchecked, it has proven virtually impossible for politicians to address the problem of gun violence. And yet, gun violence costs the United States tens of billions of dollars or more annually. These tens of billions of dollars are negative externalities — costs that gun owners do not bear themselves, and thus that are imposed on the victims of violence and on taxpayers generally.
What can we do …
Circumstances In Which A Fee Is An Excise Tax Entitled To Priority, Valerie Hammel
Circumstances In Which A Fee Is An Excise Tax Entitled To Priority, Valerie Hammel
Bankruptcy Research Library
(Excerpt)
Title 11 of the United States Code (the “Bankruptcy Code”) enumerates several categories in which claims are entitled to receive priority. Indeed, Section 507(a)(8)(E) grants governmental units priority on obligations that are “excise tax[es] on a transaction.” The Bankruptcy Code, however, does not define the universe of circumstances necessary to fall within the excise tax priority category. Governmental units therefore spend considerable efforts litigating to ensure that their claims are granted priority under the Bankruptcy Code. Ultimately, the success of a claim will hinge on how narrowly or broadly a court interprets Section 507(a)(8)(E). Part I of this memorandum …
Dear I.R.S., It Is Time To Enforce The Campaigning Prohibition. Even Against Churches, Samuel Brunson
Dear I.R.S., It Is Time To Enforce The Campaigning Prohibition. Even Against Churches, Samuel Brunson
Faculty Publications & Other Works
In 1954, Congress prohibited tax-exempt public charities, including churches, from endorsing or opposing candidates for office. To the extent a tax-exempt public charity violated this prohibition, it would no longer qualify as tax-exempt, and the IRS was to revoke its exemption.
While simple in theory, in practice, the IRS rarely penalizes churches that violate the campaigning prohibition and virtually never revokes a church's tax exemption. And, because no taxpayer has standing to challenge the IRS's inaction, the IRS has no external imperative to revoke the exemptions of churches that do campaign on behalf of or against candidates for office.
This …
Curb Your Enthusiasm For Pigovian Taxes, Victor Fleischer
Curb Your Enthusiasm For Pigovian Taxes, Victor Fleischer
Faculty Scholarship
Pigovian (or “corrective”) taxes have been proposed or enacted on dozens of harmful products and activities: carbon, gasoline, fat, sugar, guns, cigarettes, alcohol, traffic, zoning, executive pay, and financial transactions, among others. Academics of all political stripes are mystified by the public’s inability to see the merits of using Pigovian taxes more frequently to address serious social harms, some even calling for the creation of a “Pigovian state.”
This academic enthusiasm for Pigovian taxes should be tempered. A Pigovian tax is easy to design—as a uniform excise tax—if one assumes that each individual causes the same amount of harm with …
Better Late Than Never: Incorporating Llcs Into Section 4943, Elaine Waterhouse Wilson
Better Late Than Never: Incorporating Llcs Into Section 4943, Elaine Waterhouse Wilson
Akron Law Review
Part I of this Article traces the historical development of Code Section 4943 and the business entanglement issues that the Code Section was designed to combat. It then discusses developments in the law that occurred after the passage of Section 4943 that have implications for its structure, most importantly the introduction of the LLC. Part II describes the current statutory scheme of Section 4943, and the ambiguity in the manner in which it applies, and the practical problems and abuses that potentially arise from this ambiguity. In Part III, the Article reviews various options for clarifying the treatment of Section …
On The Federal Excise Tax Exemption For U.S. Gasoline Exports, Bret N. Bogenschneider
On The Federal Excise Tax Exemption For U.S. Gasoline Exports, Bret N. Bogenschneider
The Contemporary Tax Journal
No abstract provided.
Foreign Oil And Taxation: The Need For A Coordinated Energy Policy, E.C. Lashbrooke Jr.
Foreign Oil And Taxation: The Need For A Coordinated Energy Policy, E.C. Lashbrooke Jr.
Georgia Journal of International & Comparative Law
No abstract provided.
The Medical Device Excise Tax: An Unfair Burden, Elizabeth M. Bolka
The Medical Device Excise Tax: An Unfair Burden, Elizabeth M. Bolka
Indiana Law Journal
No abstract provided.
The Pay Or Play Penalty Under The Affordable Care Act: Emerging Issues, Kathryn L. Moore
The Pay Or Play Penalty Under The Affordable Care Act: Emerging Issues, Kathryn L. Moore
Law Faculty Scholarly Articles
The Affordable Care Act does not require that employers provide employees with health care coverage. It does, however, impose an excise tax on large employers that fail to offer their employees affordable employer-sponsored health care coverage. The excise tax, commonly referred to as a “pay-or-play penalty,” was scheduled to go into effect beginning in 2014. The United States Treasury Department (“Treasury”), however, has delayed enforcement of the penalty until 2015 for employers with 100 or more full-time employees, and until 2016 for employers with 50 to 99 employees.
Implementation of the pay-or-play penalty has given rise to a host of …
Looking Beyond The Bang For More Bucks: A Legislative Gift To Fund Wildlife Conservation On Its 75th Anniversary, Katie Spidalieri
Looking Beyond The Bang For More Bucks: A Legislative Gift To Fund Wildlife Conservation On Its 75th Anniversary, Katie Spidalieri
Cleveland State Law Review
The concept of hunter-supported wildlife conservation behind the Pittman-Robertson Act has been termed the North American Model of Wildlife Conservation. Since 1937, the Pittman-Robertson Act and this unique Model have been recognized as “the oldest and most successful wildlife management program in the nation’s history."This Note will argue that the government’s historical preoccupation with hunting overlooks the potential to extend the Model’s reach to the great outdoor industry prevalent in America. Specifically, the Model can be resuscitated if additional categories of outdoorsmen, like campers, hikers, and birdwatchers, are included as financial stakeholders in wildlife conservation. To broaden the conservation tax …
State Constitutional Limits On New Hampshire‘S Taxing Power: Historical Development And Modern State, Marcus Hurn
State Constitutional Limits On New Hampshire‘S Taxing Power: Historical Development And Modern State, Marcus Hurn
Law Faculty Scholarship
The New Hampshire Constitution is, in most of its fundamental parts, very old. It is long (nearly 200 articles) and wordy, even by the standards of the eighteenth century. It expresses essential principles in more than one place, in more than one way, and in language that to modem eyes is more suited to political philosophy than to positive law. Most of it was copied from the original Massachusetts Constitution, itself based on a draft by John Adams. However, there is no other state in the union with a structure of taxing powers and limits comparable to New Hampshire's.
Reconsidering The Taxation Of Foreign Income, James R. Hines Jr.
Reconsidering The Taxation Of Foreign Income, James R. Hines Jr.
Articles
The purpose of this Article is to analyze the consequences of taxing active foreign business income,1 and in particular, to compare a regime in which a home country taxes foreign income to a regime in which it does not. In practice, countries typically do not adopt such extreme policy positions. For example, a country such as France, which largely exempts foreign business income from taxation, nevertheless taxes small pieces of foreign income;2 and a country such as the United States, which attempts to tax the foreign incomes of U.S. corporations, permits taxpayers to defer home country taxation in some circumstances, …
Tobacco's Weakest Link: Why Tobacco Farmers Are Essential Players In The Fight Against Big Tobacco, Anna R. Kuperstein
Tobacco's Weakest Link: Why Tobacco Farmers Are Essential Players In The Fight Against Big Tobacco, Anna R. Kuperstein
Journal of Health Care Law and Policy
No abstract provided.
Nonprofit Payments To Insiders And Outsiders: Is The Sky The Limit? , Jill S. Manny
Nonprofit Payments To Insiders And Outsiders: Is The Sky The Limit? , Jill S. Manny
Fordham Law Review
No abstract provided.
Taxing Consumption And Other Sins, James R. Hines Jr.
Taxing Consumption And Other Sins, James R. Hines Jr.
Articles
Federal and state governments in the United States use income and payroll taxes as their primary tools to collect revenue. In the rest of the world, governments also use income and payroll taxes, but rely much more heavily than does the United States on taxing consumption. Consumption taxes take many forms, including general sales taxes, value-added taxes, and excise taxes on the consumption of specific items including gasoline, alcohol, tobacco products, firearms, air travel, telephone communication, and others. The U.S. government does not use a value-added tax, making the United States unique among high-income countries and a rarity in the …
Corporate Income Tax Act Of 1909, Reuven S. Avi-Yonah
Corporate Income Tax Act Of 1909, Reuven S. Avi-Yonah
Book Chapters
The Corporate Tax Act of 1909 (36 Stat. 11, 112) imposed an excise tax on corporations for the privilege of doing business in corporate form. However, the excise tax was measured by corporate income. Thus the act was the origin of the current corporate income tax, which has been part of our federal tax system ever since and is currently the source of about 10 percent of federal revenues.
In 1895 the Supreme Court decided that Congress could not impose an income tax directly on individuals, because that would violate the constitutional requirement that all “direct” taxes be apportioned (that …
The Louisiana Hydrocarbon Processing Tax, James C. Exnicios
The Louisiana Hydrocarbon Processing Tax, James C. Exnicios
Louisiana Law Review
No abstract provided.
The Zen Of Corporate Capital Structure Neutrality, Herwig J. Schlunk
The Zen Of Corporate Capital Structure Neutrality, Herwig J. Schlunk
Michigan Law Review
It is well understood that corporate capital structure affects tax collections. Most basically, corporate interest expense is deductible. With each interest accrual, the corporate tax base shrinks. Thus, there is a broad range of circumstances in which corporate managers are encouraged by the Internal Revenue Code (the "Code") to load their corporate capital structures with debt. But there is little support for the proposition that Conpress desires corporations to adopt such debt-laden capital structures. Indeed, much tax legislation suggests congressional displeasure with the achievable degree of corporate self- integration. On the other hand, corporate equity has its charms: shareholders are …
The Sales And Use Tax Dilemma: Multiple Taxation, Robert N. Mattson
The Sales And Use Tax Dilemma: Multiple Taxation, Robert N. Mattson
University of Miami Law Review
No abstract provided.
The Appellate Body And Harrowsmith Country Life, Sydney M. Cone Iii.
The Appellate Body And Harrowsmith Country Life, Sydney M. Cone Iii.
Articles & Chapters
No abstract provided.
Smokers' Compensation: Toward A Blueprint For Federal Regulation Of Cigarette Manufacturers, Jon D. Hanson, Kyle D. Logue, Michael S. Zamore
Smokers' Compensation: Toward A Blueprint For Federal Regulation Of Cigarette Manufacturers, Jon D. Hanson, Kyle D. Logue, Michael S. Zamore
Articles
Although nothing is certain in Washington, sweeping federal legislation in the cigarette area is more likely now than has ever been the case. Congress is currently considering several proposals for comprehensive federal regulation of the cigarette market, a market that has until now gone largely untouched by government intervention. Among those proposals, the one that has received the most attention, and the one that in fact motivated policy makers to look anew at the problems posed by cigarettes, is the proposed national tobacco resolution (the "Proposed Resolution"). The Proposed Resolution, which has been advanced by a coalition of state attorneys …
A Critique Of The Proposed National Tobacco Resolution And A Suggested Alternative, Jon D. Hanson, Kyle D. Logue
A Critique Of The Proposed National Tobacco Resolution And A Suggested Alternative, Jon D. Hanson, Kyle D. Logue
Articles
The first criticism is that the proposed resolution would not require manufacturers and, in tum, consumers to pay anything approaching the true total costs of cigarettes, costs that we estimate to be at least $7 per pack, a number that is considerably higher than other estimates that have been reported in the media. Our estimate includes some, but not all, of the costs borne ultimately by smokers themselves, by smokers' insurers, and by individuals injured by second-hand smoke. It includes only future costs and excludes many of those. So, for example, the figure includes neither the health-care costs that have …
Paying For The Health Costs Of Smoking: Loss Shifting And Loss Bearers, Richard C. Ausness
Paying For The Health Costs Of Smoking: Loss Shifting And Loss Bearers, Richard C. Ausness
Law Faculty Scholarly Articles
Cigarette smoking is known to cause cancer, heart disease, and respiratory problems. These health costs are enormous, amounting to more than $50 billion per year. Although some of these costs are borne by smokers, many of them are externalized to nonsmokers. Recently, a number of states have sued tobacco companies in or- der to recover the costs of treating smoking-related diseases through their Medicaid programs. At the present time, the parties have agreed to a settlement that obligates the tobacco companies to pay billions of dollars to the states over the next twenty-five years. In other words, some of the …
Selected International Aspects Of Fundamental Tax Reform Proposals, Stephen E. Shay, Victoria P. Summers
Selected International Aspects Of Fundamental Tax Reform Proposals, Stephen E. Shay, Victoria P. Summers
University of Miami Law Review
No abstract provided.
Comment On Shay And Summers: Selected International Aspects Of Fundamental Tax Reform Proposals, Reuven S. Avi-Yonah
Comment On Shay And Summers: Selected International Aspects Of Fundamental Tax Reform Proposals, Reuven S. Avi-Yonah
University of Miami Law Review
No abstract provided.
Comment: What's On Second?, George Mundstock
Comment: What's On Second?, George Mundstock
University of Miami Law Review
No abstract provided.