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Full-Text Articles in Tax Law

A View From American Courts: The Year In Indian Law 2017, Grant Christensen Jun 2018

A View From American Courts: The Year In Indian Law 2017, Grant Christensen

Seattle University Law Review

This Article provides a comprehensive review of Indian law for 2017. It does not include a citation to every case related to Indian law issued by the courts but tries to incorporate the majority of opinions into its catalog to provide a robust discussion of the changes in Indian law over the course of 2017. Part I of this Article provides some general statistics about Indian law in 2017. Part II focuses on activity at the U.S. Supreme Court, which is the most watched forum for Indian law cases for obvious reasons. Part III groups cases by subject area ...


"Our Taxes Are Too Damn High": Institutional Racism, Property Tax Assessment, And The Fair Housing Act, Bernadette Atuahene Jun 2018

"Our Taxes Are Too Damn High": Institutional Racism, Property Tax Assessment, And The Fair Housing Act, Bernadette Atuahene

Northwestern University Law Review

To prevent inflated property tax bills, the Michigan Constitution prohibits property tax assessments from exceeding 50% of a property’s market value. Between 2009 and 2015, the City of Detroit assessed 55%–85% of its residential properties in violation of the Michigan Constitution, and these unconstitutional assessments have had dire consequences. Between 2011 and 2015, one in four Detroit properties have been foreclosed upon for nonpayment of illegally inflated property taxes. In addition to Detroit, the other two cities in Michigan’s Wayne County where African-Americans comprise 70% or more of the population—Highland Park and Inkster—have similarly experienced ...


Sourcing Service Receipts For Franchise Tax Apportionment In Texas, Ray Langenberg, Matt Jones Jun 2018

Sourcing Service Receipts For Franchise Tax Apportionment In Texas, Ray Langenberg, Matt Jones

St. Mary's Law Journal

Abstract forthcoming


The New Welfare Rights, Susannah Camic Tahk Jun 2018

The New Welfare Rights, Susannah Camic Tahk

Brooklyn Law Review

Participating in the tax system gives rise to what could be enormously powerful rights for poor people. The tax system has become one of the main tools the United States uses to fight poverty. A thick bundle of tax rights accompanies the many tax antipoverty programs. This paper is the first to recognize the potentially substantial rights that poor people have through the tax code. For decades, poverty law advocates and scholars have lamented the decline of the “welfare rights” that poor people once had in their benefits. No one has yet recognized that in fact poor people still have ...


Reworking The Revolution: Treasury Rulemaking & Administrative Law, David Berke May 2018

Reworking The Revolution: Treasury Rulemaking & Administrative Law, David Berke

Michigan Journal of Environmental & Administrative Law

How administrative law applies to tax rulemaking is an open and contested question. The resolution of this question has high stakes for the U.S. tax system. The paradigm is shifting away from so-called “tax exceptionalism”—where Treasury action is considered effectively exempt from the Administrative Procedure Act (the “APA”) and related administrative law doctrines. This paradigm-shift is salutary. However, currently prevailing anti-exceptionalist theory—an administrative framework for tax that is rapidly gaining credence within both the federal judiciary and the legal academy—threatens to destabilize the U.S. tax system. This formalistic approach to administrative law in tax rulemaking ...


Legislated Interpretation And Tax Avoidance In Canadian Income Tax Law, David G. Duff, Benjamin Alarie May 2018

Legislated Interpretation And Tax Avoidance In Canadian Income Tax Law, David G. Duff, Benjamin Alarie

Faculty Publications

Predictable statutory interpretation helps ensure the reliable operation of contemporary systems of taxation. Tax liabilities that are not clearly expressed and articulated by legislatures lead to over-reliance on litigation as a means to enforce and clarify legislative intent. For this reason, modern legislatures continually amend and draft new tax provisions, reformulating existing rules and introducing new ones to address ever-changing social and economic environments. Moreover, legislatures also respond with amendments directed at judicial decisions with which they disagree, as well as the transactions and arrangements at issue in these cases. As these amended and new rules are then subject to ...


Singapore Income Taxation, Vincent Ooi, Irving Aw, Joanna Yap May 2018

Singapore Income Taxation, Vincent Ooi, Irving Aw, Joanna Yap

Research Collection School Of Law

28.1.1 Section 10(1) of the Income Tax Act (Cap. 134, 2014 Rev. Ed.) (“ITA”) is the charging provision which provides for income tax to be payable for each year of assessment (“YA”) upon the income of any person. Income is taxable if it falls within one of the enumerated heads of charge under sections 10(1)(a) to (g).Income is taxable only if it is sourced in Singapore, i.e. accruing in or derived from Singapore, or received in Singapore from outside Singapore, subject to variations.Only revenue (and not capital) receipts are taxable, and only ...


Was The Amt Effectively Repealed?, Reed Shuldiner Apr 2018

Was The Amt Effectively Repealed?, Reed Shuldiner

Faculty Scholarship

The individual alternative minimum tax (AMT) was a much disliked feature of the tax law prior to the Tax Cuts and Jobs Act (TCJA). Yet, despite repeated promises to repeal the AMT as part of tax reform, the TCJA dropped AMT repeal in favor of increasing the AMT exemption and its phaseout threshold. The question raised by this development is whether the AMT changes should be viewed as yet another stop-gap tweak of the AMT or whether the changes should be viewed as returning the AMT to its roots as a tax on high-income taxpayers using excessive loopholes. In this ...


Directed Tax Holidays: Economic Stimulus Or Corporate Dream?, Dakota Newton Apr 2018

Directed Tax Holidays: Economic Stimulus Or Corporate Dream?, Dakota Newton

William & Mary Business Law Review

U.S. corporations currently have more than $2.4 trillion stashed in the accounts of their overseas subsidiaries—a sum that costs the domestic economy billions of dollars every year. A directed tax holiday is one potential method of inducing repatriation of those funds and stimulating the domestic economy. Although a previous tax holiday failed to meet expectations, current proposals from the public and private sectors suggest that a directed tax holiday could fund much-needed infrastructure investment. A review and economic analysis of these proposals shows that a directed tax holiday that channels revenue into expanding and updating infrastructure will ...


The New Tax Law In Context, Donald Roth Apr 2018

The New Tax Law In Context, Donald Roth

Faculty Work Comprehensive List

"Efforts must be undertaken to foster stability, even with the likely ongoing reality of substantial policy disagreement, and we absolutely have to face the hard realities of the challenges of debt in our current economic system."

Posting about ­­­­­­­­changes in taxation legislation from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.

https://inallthings.org/the-new-tax-law-in-context/


Fact-Checking Claims About Winners And Losers With New Tax Reform (Part Ii), Donald Roth Apr 2018

Fact-Checking Claims About Winners And Losers With New Tax Reform (Part Ii), Donald Roth

Faculty Work Comprehensive List

"Overall, the impact of the new tax law, judged independently, is not as dire as many public perceptions cast it."

Posting about ­­­­­­­­how taxation legislation affects American citizens from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.

https://inallthings.org/fact-checking-claims-about-winners-and-losers-with-new-tax-reform-part-ii/


Fact-Checking Claims About Winners And Losers With New Tax Reform (Part I), Donald Roth Apr 2018

Fact-Checking Claims About Winners And Losers With New Tax Reform (Part I), Donald Roth

Faculty Work Comprehensive List

"The changes incentivize more capital investment and less debt-financing."

Posting about ­­­­­­­­how taxation legislation changes will affect Americans from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.

https://inallthings.org/fact-checking-claims-about-winners-and-losers-with-new-tax-reform-part-i/


Grading The New Tax Law, Donald Roth Apr 2018

Grading The New Tax Law, Donald Roth

Faculty Work Comprehensive List

"The biggest restructuring of the tax code that the new tax law enacts is a substantial reduction in the corporate income tax rate."

Posting about changes to taxation legislation from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.

https://inallthings.org/grading-the-new-tax-law/


The Natural Property Rights Straitjacket: The Takings Clause, Taxation, And Excessive Rigidity, Eric Kades Apr 2018

The Natural Property Rights Straitjacket: The Takings Clause, Taxation, And Excessive Rigidity, Eric Kades

Faculty Publications

Natural property rights theories have become the primary lens through which conservative jurists and scholars view the Constitution’s main property rights provision, the Takings Clause. One of their most striking arguments is that progressive income taxation — applying higher tax rates to higher incomes — is an unconstitutional taking of wealthy taxpayers’ property. This has become part and parcel of well-established battle lines between conservative property rights advocates and their liberal counterparts. What has gone unnoticed is that the very same argument deployed against progressive taxation also deems regressive taxation — applying lower tax rates to higher incomes — an unconstitutional taking of ...


Tax Havens As Producers Of Corporate Law, William J. Moon Apr 2018

Tax Havens As Producers Of Corporate Law, William J. Moon

Michigan Law Review

A review of Christopher M. Bruner, Re-Imagining Offshore Finance: Market-Dominant Small Jurisdictions in a Globalizing Financial World.


Federal Income Taxation Of Business Enterprises: Cases, Statutes, Rulings, 4th. Edition 2012, Sergio Pareja, Richard A. Westin, Ricahrd C.E. Beck Mar 2018

Federal Income Taxation Of Business Enterprises: Cases, Statutes, Rulings, 4th. Edition 2012, Sergio Pareja, Richard A. Westin, Ricahrd C.E. Beck

Sergio Pareja

This fourth edition covers the basics of the federal income taxation of partnerships and corporations including the taxation of LLCs, LLPs and S corporations. In addition, it alludes to a short list of other business enterprises. It is designed to be taught as two major components: partnerships and corporations. Both components use the traditional "cradle-to-grave" approach. Because of their practical importance, the book makes reference to Social Security taxes and estate taxes. There is no discussion of State income taxes.

Although the book is comparatively short, the materials are thorough and are heavily supplemented with problems.

The cases have been ...


5 1/2 Problems With Legal Positivism And Tax Law, Bret N. Bogenschneider Mar 2018

5 1/2 Problems With Legal Positivism And Tax Law, Bret N. Bogenschneider

Pepperdine Law Review

This essay is a reply to the famous paper by John Gardner, Legal Positivism: 51⁄2 Myths, and the more recent paper by John Prebble, Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules. The reply is developed from the perspective of tax law where the respective issues are of major significance. The “51⁄2 problems” correspond to Gardner’s arguments and are as follows: (#1) Legal Positivism centers on determining whether a tax law is legally valid based on its source (e.g., the legislature enacted a valid law applying tax at the rate of 25%). However ...


Taxing Under The Influence? : Corruption And U.S. State Beer Taxes, Per G. Fredriksson, Stephan Gohmann, Khawaja Mamun Mar 2018

Taxing Under The Influence? : Corruption And U.S. State Beer Taxes, Per G. Fredriksson, Stephan Gohmann, Khawaja Mamun

Per Fredriksson

This article examines the effect of state level corruption on state beer taxes in the United States. Our lobby group model predicts that corruption reduces the beer tax, but this effect is conditional on the level of alcohol-related vehicle deaths. Using a panel of state level data from 1982 to 2001, we find that increased corruption is associated with lower state beer tax rates. The magnitude of the effect, however, declines with increases in alcohol-related traffic deaths. Our findings suggest that future empirical work estimating the effect of alcohol taxes on alcohol-related traffic fatalities should treat alcohol taxes as endogenous.


Taxing & Zapping Marijuana: Blockchain Compliance In The Trump Administration, Richard Thompson Ainsworth Mar 2018

Taxing & Zapping Marijuana: Blockchain Compliance In The Trump Administration, Richard Thompson Ainsworth

Faculty Scholarship

On January 4, 2018, the Trump Administration through Attorney General Sessions rescinded an Obama-era policy that discouraged federal prosecutors from bringing charges in all but the most serious marijuana cases under the federal Controlled Substances Act, as well as under the Bank Secrecy Act. Federal law is at odds with state law in the majority of states on the legalization and subsequent state taxation of marijuana. Twenty-eight states and the District of Columbia have at least partially legalized marijuana. Eight of these states have legalized both medicinal and recreational use. With limited exceptions, legalized sales of marijuana are taxed.

Aside ...


Full Faith And Credit, Choice Of Laws, And Extraterritorial Regulation Of Corporate Transactions, Gregory S. Sergienko Mar 2018

Full Faith And Credit, Choice Of Laws, And Extraterritorial Regulation Of Corporate Transactions, Gregory S. Sergienko

Greg Sergienko

In a federal system in which each state may enact laws providing for the chartering and governance of corporations and in which corporations can and do conduct business in more than one state, several states may claim an interest in regulating the conduct of a given corporation. The enactment of state laws that are intended to restrict hostile corporate takeovers and that purport to extend to foreign corporations is one example of this phenomenon. "Typically, any of a number of jurisdictional links might trigger the application of such an anti-takeover statute: the target's being incorporated in the state, its ...


U.S. Tax Treatment Of Australian Superannuation, John A. Castro Mar 2018

U.S. Tax Treatment Of Australian Superannuation, John A. Castro

Nevada Law Journal Forum

The Organization for Economic Cooperation and Development (OECD) estimates than more than 100,000 Australian citizens are living and working in the U.S. Those Australian nationals almost certainly have some sort of Superannuation Fund, which is a state-mandated occupational pension scheme in Australia. The problem is that nearly every accounting firm in the U.S. is treating Australian Superannuation as a taxable foreign grantor trust. This presents a serious issue since the funds within Superannuation Funds are completely inaccessible until retirement, disability, or death. For an Australian national living in the U.S., this would result in immediate U ...


Sin Taxes: Have Governments Gone Too Far In Their Efforts To Monetize Morality?, Franklin Liu Feb 2018

Sin Taxes: Have Governments Gone Too Far In Their Efforts To Monetize Morality?, Franklin Liu

Boston College Law Review

In June 2016, Philadelphia became the largest city in the United States to pass a soda tax, which went into effect on January 1, 2017. Soda taxes, an umbrella term for taxes that are assessed on sugar-sweetened beverages, represent the latest incarnation in a recent wave of non-traditional “sin taxes.” Sin taxes target behaviors that the government considers to be socially undesirable, and traditionally have been levied to curb consumption of alcohol and tobacco products. As state and local governments continue to face burgeoning budget deficits, legislators have increased the amount of existing sin taxes and expanded the sin tax ...


Tax Compliance In A Decentralizing Economy, Manoj Viswanathan Feb 2018

Tax Compliance In A Decentralizing Economy, Manoj Viswanathan

Georgia State University Law Review

Tax compliance in the United States has long relied on information from centralized intermediaries—the financial institutions,employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities,consumers and businesses are not. New technologies, such as sharing economy platforms (companies such as Airbnb, Uber, and Instacart)and the blockchain (the platform on which various cryptocurrencies are based) are providing new, decentralized options for exchanging goods and services.

Without legislative and agency intervention, these technologies pose a critical threat to the reporting system underlying domestic and international tax ...


How Special Is The Special Timing Rule? Analyzing The Timing Of Fica Taxation In Nonqualified Deferred Compensation Plans, Alan J. Ponce Feb 2018

How Special Is The Special Timing Rule? Analyzing The Timing Of Fica Taxation In Nonqualified Deferred Compensation Plans, Alan J. Ponce

Georgia State University Law Review

Many employers offer nonqualified deferred compensation plans as a benefit to select employees, and those plans allow the employees to prepare for retirement in a tax-efficient manner. For employers,designing and administering such plans in compliance with federal law represents a paramount concern in order to achieve the tax advantages such plans entail. However, for these employers, there remains an inherent ambiguity in the tax code regarding how and when employers should withhold Federal Insurance Contribution Act (FICA) taxes—that is, Social Security and Medicare taxes—on deferred compensation in nonqualified retirement plans.

Tax regulations provide two distinct methods for ...


A Timely Proposal To Eliminate The Student Loan Interest Deduction, Victoria J. Haneman Feb 2018

A Timely Proposal To Eliminate The Student Loan Interest Deduction, Victoria J. Haneman

Victoria J. Haneman

No abstract provided.


Potential Penalties And Ethical Problems In Filing An Amended Return: The Case Of The Repentant Sports/Entertainment Figure's Legal Expenses Deduction, John R. Dorocak Feb 2018

Potential Penalties And Ethical Problems In Filing An Amended Return: The Case Of The Repentant Sports/Entertainment Figure's Legal Expenses Deduction, John R. Dorocak

Maine Law Review

A prominent sports/entertainment figure walks into your office (all preparers should be so lucky). He is in a repentant mood--not because he escaped conviction for the murder of his former wife and her friend, but because he deducted his legal expenses in defending against the criminal prosecution and the civil wrongful death suit. This Article discusses the obligation of the taxpayer, even one as nefarious as the athlete posited, and the practitioner to file an amended return. As one pair of commentators has stated, “How should the amendment be made, and what are the possible consequences of amending a ...


Source Of Income And Canadian International Taxation, Jinyan Li, J. Scott Wilkie Feb 2018

Source Of Income And Canadian International Taxation, Jinyan Li, J. Scott Wilkie

Jinyan Li

No abstract provided.


Celebrating The Centennial Of The Income War Tax Act, 1917: The Future By The Light Of 100 Candles, Jinyan Li, J. Scott Wilkie Feb 2018

Celebrating The Centennial Of The Income War Tax Act, 1917: The Future By The Light Of 100 Candles, Jinyan Li, J. Scott Wilkie

Jinyan Li

No abstract provided.


Consultation Paper On Tax Planning Using Private Corporations, Jinyan Li Feb 2018

Consultation Paper On Tax Planning Using Private Corporations, Jinyan Li

Jinyan Li

I am a tenured professor at Osgoode Hall Law School of York University, teaching and researching in the area of tax law. I am the lead author of Principles of Canadian Income Tax Law (9th ed.) (Li, Magee and Wilkie, 2017) and International Taxation in Canada (3rd ed.) (Li, Cockfield and Wilkie, 2014). I am also the lead editor of Income Tax at 100 Years (Li, Wilkie and Chapman, 2017). I am a member of Panel of Experts Reviewing Federal Tax Expenditures (the Expert Panel) (http://www.fin.gc.ca/access/tt-it/rfte-edff-eng.asp), but was not involved in drafting ...


The Affordable Care Act And The Chronic Challenge Of Cost Control, Isaac D. Buck Feb 2018

The Affordable Care Act And The Chronic Challenge Of Cost Control, Isaac D. Buck

University of St. Thomas Journal of Law and Public Policy

No abstract provided.