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Full-Text Articles in Tax Law

Heads I Win, Tails You Lose: The Taxing Risk When Invoking The Fifth Amendment On A Tax Return, Jacob Hoback May 2021

Heads I Win, Tails You Lose: The Taxing Risk When Invoking The Fifth Amendment On A Tax Return, Jacob Hoback

University of Cincinnati Law Review

No abstract provided.


Divorce Without Marriage: Taxing Property Transfers Between Cohabiting Adults, Keeva Terry May 2021

Divorce Without Marriage: Taxing Property Transfers Between Cohabiting Adults, Keeva Terry

University of Cincinnati Law Review

No abstract provided.


Balancing The Carrot And The Stick: Achieving Social Goals Through Real Property Tax Programs, Ryan F. Bender Apr 2021

Balancing The Carrot And The Stick: Achieving Social Goals Through Real Property Tax Programs, Ryan F. Bender

Northwestern Journal of Law & Social Policy

The sharp and growing wealth divide in the United States has elicited significant media and public attention over the past decade, with loud calls for achieving social goals through tax system change. While wealth preservation loopholes in the Internal Revenue Code can contribute to wealth inequalities, tax policies that incentivize socially responsible, tax efficient investment offer an attractive tool for estate planning professionals while also promoting social impact programs. Additionally, while direct government investments into low-income community development, land preservation, and food security are important drivers of change, tax policies that push private capital into these causes are equally important …


Perlindungan Hukum Terhadap Wajib Pajak Orang Pribadi Dalam Penerapan Pengampunan Pajak (Studi Di Kantor Pelayanan Pajak Pratama Purwokerto), Imam Wildan Purbo Prakoso Mar 2021

Perlindungan Hukum Terhadap Wajib Pajak Orang Pribadi Dalam Penerapan Pengampunan Pajak (Studi Di Kantor Pelayanan Pajak Pratama Purwokerto), Imam Wildan Purbo Prakoso

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Tax amnesty is the right of every taxpayer so there's necessary for legal protection and maximum service as the consequence of the tax amnesty provisions, where this research specializes in individual taxpayer in Tax Services Office (KPP) Pratama Purwokerto. The problem of this reseach is about how legal protection of individual taxpayer in implementation and application, and aims to examine and analyze the application and legal protection to individual taxpayer in the implementation of tax amnesty in KPP Pratama Purwokerto.Through normative juridical research by using primary and secondary data that were presented qualitatively and analyzed descriptively it was obtained that …


Pencabutan Kewarganegaraan Tentara Isis Yang Akan Kembali Ke Indonesia, Reza Adhitya Akbar Mar 2021

Pencabutan Kewarganegaraan Tentara Isis Yang Akan Kembali Ke Indonesia, Reza Adhitya Akbar

"Dharmasisya” Jurnal Program Magister Hukum FHUI

ISIS's troops are not only citizens of Iraq or Syria, but come from various citizens and also Islam recruited by ISIS, not excluding Indonesian citizens. Based on the above description, two formulas are defined, namely: (1) What is the legal status of a citizen who is a soldier of ISIS; And (2) Is the Indonesian government obliged to protect its citizens who consciously become ISIS troops. The type of research used is normative legal research. The result of this research is the status of Indonesian Citizen who becomes ISIS soldier can not be revoked his citizenship because it does not …


Toko Roti Sebagai Wajib Pajak Restoran Atau Pajak Pertambahan Nilai, Patardo Yosua Andreas Naibaho Mar 2021

Toko Roti Sebagai Wajib Pajak Restoran Atau Pajak Pertambahan Nilai, Patardo Yosua Andreas Naibaho

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Restaurant Tax is one of Regional Tax which growing along with the development of the service and tourism sector It is an indirect tax, which paid by customer based on services provided unto them. In its implementation, there are different views on whether a bakery should pay Value Added Tax (VAT) or Restaurant Tax. Therefore, this paper will provide legal analysis on how restaurant tax regulated and identify such conditions to apply VAT or restaurant tax to the bakery that provides a place for customer to consume products.Restaurant tax is regulated by Peraturan Daerah, for example Peraturan Daerah Kota Medan …


Constitutional Validity Of The Kentucky Unmined Coal Tax: Gillis V. Yount, Robin L. Fields Mar 2021

Constitutional Validity Of The Kentucky Unmined Coal Tax: Gillis V. Yount, Robin L. Fields

Journal of Natural Resources & Environmental Law

No abstract provided.


Fundamental Funds: Tax Credits And The Increasing Tension Between The Free Exercise Clause And Establishment Clause—Espinoza V. Montana Department Of Revenue, 140 S. Ct. 2246 (2020), Elizabeth Jacobson Jan 2021

Fundamental Funds: Tax Credits And The Increasing Tension Between The Free Exercise Clause And Establishment Clause—Espinoza V. Montana Department Of Revenue, 140 S. Ct. 2246 (2020), Elizabeth Jacobson

Mitchell Hamline Law Review

No abstract provided.


The Carbon Price Equivalent: A Metric For Comparing Climate Change Mitigation Efforts Across Jurisdictions, Gabriel Weil Jan 2021

The Carbon Price Equivalent: A Metric For Comparing Climate Change Mitigation Efforts Across Jurisdictions, Gabriel Weil

Dickinson Law Review (2017-Present)

Climate change presents a global commons problem: Emissions reductions on the scale needed to meet global targets do not pass a domestic cost-benefit test in most countries. To give national governments ample incentive to pursue deep decarbonization, mutual interstate coercion will be necessary. Many proposed tools of coercive climate diplomacy would require a onedimensional metric for comparing the stringency of climate change mitigation policy packages across jurisdictions. This article proposes and defends such a metric: the carbon price equivalent. There is substantial variation in the set of climate change mitigation policy instruments implemented by different countries. Nonetheless, the consequences of …


Table Of Contents, Seattle University Law Review Jan 2021

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents