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Full-Text Articles in Tax Law

Income Tax Concerns With Purpose Trusts, Thomas E. Simmons Dec 2017

Income Tax Concerns With Purpose Trusts, Thomas E. Simmons

Thomas E. Simmons

No abstract provided.


Collection Of Cryptocurrency Customer-Information: Tax Enforcement Mechanism Or Invasion Of Privacy?, Austin Elliott Nov 2017

Collection Of Cryptocurrency Customer-Information: Tax Enforcement Mechanism Or Invasion Of Privacy?, Austin Elliott

Duke Law & Technology Review

After granting permission to the Internal Revenue Service to serve a digital exchange company a summons for user information, the Federal District Court for the Northern District of California created some uncertainty regarding the privacy of cryptocurrencies. The IRS views this information gathering as necessary for monitoring compliance with Notice 2014-21, which classifies cryptocurrencies as property for tax purposes. Cryptocurrency users, however, view the attempt for information as an infringement on their privacy rights and are seeking legal protection. This Issue Brief investigates the future tax implications of Notice 2014-21 and considers possible routes the cryptocurrency market can take to ...


Reaping Where They Have Not Sowed: Have American Churches Failed To Satisfy The Requirements For The Religious Tax Exemption?, Vaughn E. James Nov 2017

Reaping Where They Have Not Sowed: Have American Churches Failed To Satisfy The Requirements For The Religious Tax Exemption?, Vaughn E. James

The Catholic Lawyer

No abstract provided.


Not Too Salt-Y: The Disparate Federal Income Tax Treatment Of Business And Non-Business State And Local Taxes, Michael S. Knoll Nov 2017

Not Too Salt-Y: The Disparate Federal Income Tax Treatment Of Business And Non-Business State And Local Taxes, Michael S. Knoll

Faculty Scholarship

The Tax Cuts and Jobs Act, H.R. 1, would eliminate the federal income tax deduction for nonbusiness state and local taxes while maintaining the deduction for business state and local taxes. That disparate treatment has generated a storm of negative commentary. In this short essay, I consider whether the federal tax law should allow a deduction for business state and local taxes assuming that there is no deduction for nonbusiness state and local taxes. I argue that investors and businesses, including pass-through businesses, should be allowed to deduct state and local property and sales taxes, but not general income ...


What Is State Aid And Why Corporations Should Be Worried About It?, José Manuel Martin Coronado Nov 2017

What Is State Aid And Why Corporations Should Be Worried About It?, José Manuel Martin Coronado

José-Manuel Martin Coronado

This papers gives a deep legal analysis on the foundations of state aid applicable to the European Union based on the EU Treaty. It states that the Draft Notice of the Notion of State in 2014 was a break point to modernize it and to improve its utility to fight tax avoidance. However, many issues remain to be developed in order to make it a more effective tool against BEPS.


Taxing Systemic Risk, Eric D. Chason Nov 2017

Taxing Systemic Risk, Eric D. Chason

University of New Hampshire Law Review

A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.

Despite the absence of a clear definition of systemic risk, academics and policy makers ...


Tax Credits Basics & Update--Historic Tax Credits And New Markets Tax Credits (Powerpoint), Stephen M. Sharkey Nov 2017

Tax Credits Basics & Update--Historic Tax Credits And New Markets Tax Credits (Powerpoint), Stephen M. Sharkey

William & Mary Annual Tax Conference

No abstract provided.


End The Bloody Taxation: Seeing Red On The Unconstitutional Tax On Tampons, Victoria Hartman Nov 2017

End The Bloody Taxation: Seeing Red On The Unconstitutional Tax On Tampons, Victoria Hartman

Northwestern University Law Review

Why was there so much activism in the United States, and across the world, to end the tampon tax in 2016? This Note situates the movement to end the tampon tax within a broader history of feminist activism related to tampons and menstruation. It also analyzes the constitutional dimensions of the tax on feminine hygiene products and serves as a litigation guide for plaintiffs claiming that a state, city, or county sales tax on feminine hygiene products violates the Equal Protection Clause. Lastly, this Note demonstrates the hardships women face paying this tax and encourages state legislatures and city councils ...


Taxing Systemic Risk, Eric D. Chason Nov 2017

Taxing Systemic Risk, Eric D. Chason

Faculty Publications

A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.

Despite the absence of a clear definition of systemic risk, academics and policy makers ...


Show Me The Money: Legal And Prudential Considerations For Religious Organizations Participating In Fund Raising Ventures, Deirdre Dessingue Halloran Oct 2017

Show Me The Money: Legal And Prudential Considerations For Religious Organizations Participating In Fund Raising Ventures, Deirdre Dessingue Halloran

The Catholic Lawyer

No abstract provided.


Federal Tax Code Restrictions On Church Political Activity, Deirdre Dessingue Halloran, Kevin M. Kearney Oct 2017

Federal Tax Code Restrictions On Church Political Activity, Deirdre Dessingue Halloran, Kevin M. Kearney

The Catholic Lawyer

No abstract provided.


Are Taxes Converging?, Reuven S. Avi-Yonah, Gianluca Mazzoni Oct 2017

Are Taxes Converging?, Reuven S. Avi-Yonah, Gianluca Mazzoni

Law & Economics Working Papers

Eduardo Baistrocchi’s outstanding new book on tax treaty disputes is the result of an intense five-year global collaborative project among international tax scholars, practitioners and administrators. The book provides an unprecedented set of information and offers the first global qualitative and quantitative analysis on one of the most important debates over international tax scholarship across the last decades, that is, whether an international tax regime exists and is binding upon states as a matter of customary international law.


Asset Management Strategies Revisited, Charles P. Reynolds, Daniel J. Wintz, Dierdre Dessingue Halloran Oct 2017

Asset Management Strategies Revisited, Charles P. Reynolds, Daniel J. Wintz, Dierdre Dessingue Halloran

The Catholic Lawyer

No abstract provided.


Payments In Lieu Of Taxes: The Philadelphia Experience, George S. Forde, Jr., Christopher E. Cummings Oct 2017

Payments In Lieu Of Taxes: The Philadelphia Experience, George S. Forde, Jr., Christopher E. Cummings

The Catholic Lawyer

No abstract provided.


Letter To Orrin G. Hatch And Ron Wyden On Donor-Advised Funds, Ray D. Madoff, Roger Colinvaux Oct 2017

Letter To Orrin G. Hatch And Ron Wyden On Donor-Advised Funds, Ray D. Madoff, Roger Colinvaux

Law School Publications

Letter to Orrin G. Hatch, chairman of the United States Senate Committee on Finance and Ron Wyden, the ranking member of that committee. This letter was a response to a September 6 letter from the representatives of charitable foundations, which in turn responded to a July 17 letter from Madoff and Colinvaux. The subject of the letter is a set of proposed changes, proposed by Madoff and Colinvaux, to the tax code related to donor-advised funds.


Taxation And Doing Business In Indian Country, Erik M. Jensen Oct 2017

Taxation And Doing Business In Indian Country, Erik M. Jensen

Maine Law Review

Economic development on the lands of the American Indian nations has been spotty at best. Almost everyone knows the great success stories with Indian gaming, which has been furthered by federal legislation, but those economic benefits have not been felt uniformly. Some tribes have prospered because of this peculiarly favored form of enterprise; others have not and, in many cases, probably cannot. Substantial economic development in Indian country will not occur without significant infusions of outside capital, but investment by non-Indian and nongovernmental sources is risky, or is perceived to be so, which leads to the same practical result. This ...


Current Tax Issues Affecting Religious Organizations, Howard M. Schoenfeld Oct 2017

Current Tax Issues Affecting Religious Organizations, Howard M. Schoenfeld

The Catholic Lawyer

No abstract provided.


Tax-Exempt Public Charities: Increasing Accountability And Compliance, Robert C. Degaudenzi Oct 2017

Tax-Exempt Public Charities: Increasing Accountability And Compliance, Robert C. Degaudenzi

The Catholic Lawyer

No abstract provided.


Is Anybody Home? The Relaxation Of The Residency Requirement For Claiming A Qualifying Child Under The Earned Income Tax Credit After Rowe V. Commissioner, Jennifer S. Hamel Oct 2017

Is Anybody Home? The Relaxation Of The Residency Requirement For Claiming A Qualifying Child Under The Earned Income Tax Credit After Rowe V. Commissioner, Jennifer S. Hamel

Maine Law Review

Cynthia Rowe is currently serving a life sentence in prison for the shooting death of her brother-in-law. While she may have lost her criminal case, at least Rowe came away victorious in the recent Tax Court decision, Rowe v. Commissioner, in which she was awarded the earned income tax credit (EITC) over the objection of the Internal Revenue Service (Service or IRS). Unfortunately, her victory comes at the expense of sound legal analysis and public policy. Despite the efforts of Congress to ensure that the benefit of the EITC is given only to those who need it most by imposing ...


Ubit Update, Deirdre Dessingue Halloran Oct 2017

Ubit Update, Deirdre Dessingue Halloran

The Catholic Lawyer

No abstract provided.


Fdic/Cash Management, David F. Menz, Joseph E. Kane, Thomas Drought Oct 2017

Fdic/Cash Management, David F. Menz, Joseph E. Kane, Thomas Drought

The Catholic Lawyer

No abstract provided.


Creating Access To Tax Benefits: How Pro Bono Tax Professionals Can Help Low-Income Taxpayers Claim The Earned Income Tax Credit, Kate Leifeld Oct 2017

Creating Access To Tax Benefits: How Pro Bono Tax Professionals Can Help Low-Income Taxpayers Claim The Earned Income Tax Credit, Kate Leifeld

Maine Law Review

The Earned Income Tax Credit (EITC) is meant to help low-income, working taxpayers and their families by providing a refundable tax credit. In healthy economic times, the EITC is relied upon to pull low-income taxpayers and their children out of poverty. However, we are facing the toughest economic climate in decades. In September 2009, unemployment was reported to be at 9.7 percent. While the economic outlook has begun to show signs of improvement, the unemployment rate for February 2010 remained at 9.7 percent. Even when improvement starts, the turnaround will not be overnight. In this economic climate, the ...


Abuses In The Area Of Charitable Solicitation, Robert I. Brauer Oct 2017

Abuses In The Area Of Charitable Solicitation, Robert I. Brauer

The Catholic Lawyer

No abstract provided.


Religious Institutes - Property And Tax Issues, Sister Cecilia Meighan Oct 2017

Religious Institutes - Property And Tax Issues, Sister Cecilia Meighan

The Catholic Lawyer

No abstract provided.


Slicing And Dicing: The Structural Problems Of The Tax Reform Framework, Reuven S. Avi-Yonah Oct 2017

Slicing And Dicing: The Structural Problems Of The Tax Reform Framework, Reuven S. Avi-Yonah

Law & Economics Working Papers

The “Unified Framework for Fixing Our Broken Tax Code” (the “Framework”) released by the “Big Six” group of Treasury, White House and Congressional leaders on September 27 has been the focus of a lot of commentary. Most of the comments have focused on the distributive aspects of the plan and on the proposed rate structure, as well as the impact on revenues and the federal deficit. In this comment, I plan to focus instead on the structural aspects of the plan and in particular on the various new lines that it draws, because these are more likely to be lasting.


Ogc Issues Roundtable, Deirdre Halloran Oct 2017

Ogc Issues Roundtable, Deirdre Halloran

The Catholic Lawyer

No abstract provided.


Seventh Circuit's Taxation Of Members Of Religious Orders - A Change Of Habit, Francine M. Corcoran Sep 2017

Seventh Circuit's Taxation Of Members Of Religious Orders - A Change Of Habit, Francine M. Corcoran

The Catholic Lawyer

No abstract provided.


Provisions Of Uncompensated Care In American Hospitals: The Role Of The Tax Code, The Federal Courts, Catholic Health Care Facilities, And Local Governments In Defining The Problem Of Access For The Poor, Charles J. Milligan, Jr. Sep 2017

Provisions Of Uncompensated Care In American Hospitals: The Role Of The Tax Code, The Federal Courts, Catholic Health Care Facilities, And Local Governments In Defining The Problem Of Access For The Poor, Charles J. Milligan, Jr.

The Catholic Lawyer

No abstract provided.


Update On Tax Developments: Exempt Organizations, Milton Cerny, Esquire Sep 2017

Update On Tax Developments: Exempt Organizations, Milton Cerny, Esquire

The Catholic Lawyer

No abstract provided.


An Analysis Of Presbyterian & Reformed Publishing Company V. Commissioner, Gary S. Marx Sep 2017

An Analysis Of Presbyterian & Reformed Publishing Company V. Commissioner, Gary S. Marx

The Catholic Lawyer

No abstract provided.