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Articles 1 - 18 of 18
Full-Text Articles in Tax Law
Why A Federal Wealth Tax Is Constitutional, Ari Glogower, David Gamage, Kitty Richards
Why A Federal Wealth Tax Is Constitutional, Ari Glogower, David Gamage, Kitty Richards
Articles by Maurer Faculty
The 2020 Democratic presidential primaries brought national attention to a new direction for the tax system: a federal wealth tax for the wealthiest taxpayers. During their campaigns, Senators Elizabeth Warren (D-MA) and Bernie Sanders (I-VT) both introduced proposals to tax the wealth of multimillionaires and billionaires, and to use the revenue for public investments, including in health care and education. These reforms generated broad public support—even among many Republicans—and broadened the conversation over the future of progressive tax reform.
A well-designed, high-end wealth tax can level the playing field in an unequal society and promote shared economic prosperity.
Critics have …
Hb 61 - Revenue And Taxation, Taylor N. Armstrong, Caitlin E. Correa
Hb 61 - Revenue And Taxation, Taylor N. Armstrong, Caitlin E. Correa
Georgia State University Law Review
The Act amends Georgia’s sales tax statute to shift the burden for the collection of sales taxes on online sales from the purchaser to the retailer.
The Constitutional Nature Of The United States Tax Court, Brant J. Hellwig
The Constitutional Nature Of The United States Tax Court, Brant J. Hellwig
Scholarly Articles
Is the United States Tax Court part of the Executive Branch of government? One would expect that question would be capable of being definitively answered without considerable difficulty. And as recently expressed by the Court of Appeals for the District of Columbia Circuit, that indeed is the case. In the course of addressing a challenge to the President's ability to remove a judge of the Tax Court for cause on separation of powers grounds, the D.C. Circuit rejected the premise that the removal power implicates two branches of government: "the Tax Court exercises Executive authority as part of the Executive …
King V. Burwell And The Rise Of The Administrative State, Ronald D. Rotunda
King V. Burwell And The Rise Of The Administrative State, Ronald D. Rotunda
Ronald D. Rotunda
The Patient Protection and Affordable Care Act (ACA) is a complex law totaling nearly a thousand pages in length. The litigation now before the Supreme Court in King v. Burwell presents, on the surface, a simple issue of statutory interpretation. However, that surface has a very thin veneer. If the Court allows administrators carte blanche to change the very words of a statute, we will have come a long way towards governance by bureaucrats. Over the years, Congress has delegated many of its powers, but it has never delegated the power to raise taxes or spend tax subsidies in ways …
The Moonscape Of Tax Equality: Windsor And Beyond, Anthony C. Infanti
The Moonscape Of Tax Equality: Windsor And Beyond, Anthony C. Infanti
NULR Online
No abstract provided.
The Nondelegation Doctrine And The Federal Income Tax: May Congress Grant The President The Authority To Set The Income Tax Rates?, Andre L. Smith
The Nondelegation Doctrine And The Federal Income Tax: May Congress Grant The President The Authority To Set The Income Tax Rates?, Andre L. Smith
Andre L. Smith
No abstract provided.
Tax Planning, Imbalance And Production, Yoseph M. Edrey Prof., Yoram Y. Margaliot, Eyal Sulganik, Rafael Eldor
Tax Planning, Imbalance And Production, Yoseph M. Edrey Prof., Yoram Y. Margaliot, Eyal Sulganik, Rafael Eldor
Yoseph M. Edrey
The paper analyzes the case of tax planning that tilts the government gain/loss ratio below one, and provides a proof of a certain type of inefficiency caused by tax planning. As the paper shows, the tax imbalance distorts the firm's output level, providing the firm with an incentive to produce more than the social optimum. This inefficiency is different from the general inefficiency entailed by income taxation, captured by the conventional notion of excess burden. The paper also examines the determinants of this type of distortion and offers some policy implications.
What Are Capital Gain And Capital Loss Anyway, Yoseph M. Edrey Prof.
What Are Capital Gain And Capital Loss Anyway, Yoseph M. Edrey Prof.
Yoseph M. Edrey
I will try to offer a more analytical definition for capital gains and losses. Such definition, which relies on the economic process that creates the gain or loss, is based on a distinction between what I call “actual/genuine capital gain” and “disguised capital gain.” Such suggested analysis might change the traditional discussion and enable us to appreciate that the actual (genuine) capital gain component is much smaller than what we are normally accustomed to and, hence, the lock-in and risk-taking problems on the one hand, and the possibilities of “cherry-picking” losses on the other hand, are almost nonexistent. Furthermore, the …
Suspect Linkage: The Interplay Of State Taxing And Spending Measures In The Application Of Constitutional Antidiscrimination Rules, Dan T. Coenen, Walter Hellerstein
Suspect Linkage: The Interplay Of State Taxing And Spending Measures In The Application Of Constitutional Antidiscrimination Rules, Dan T. Coenen, Walter Hellerstein
Scholarly Works
This article examines an important and recurring question that courts frequently resolve, but rarely analyze: whether taxing and spending measures should be viewed together when a state imposes a nondiscriminatory tax but also affords relief to some taxpayers through government spending. The answer to this question will often determine whether the state's actions violate constitutional strictures against discriminatory taxation. The taxing measure and the spending measure will generally pass muster if viewed in isolation. After all, courts rarely invalidate nondiscriminatory taxing measures on constitutional grounds. And true government spending measures, if considered alone, plainly fall outside the reach of constitutional …
Equitable Implementation Of Tax Expenditures, Yoseph M. Edrey Prof., Howard Abrams Associate Prof.
Equitable Implementation Of Tax Expenditures, Yoseph M. Edrey Prof., Howard Abrams Associate Prof.
Yoseph M. Edrey
No abstract provided.
Maryland V. Louisiana, Lewis F. Powell Jr.
Maryland V. Louisiana, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Moe V. Confederated Salish & Kootenai Tribes Of The Flatland Reservation, Lewis F. Powell Jr.
Moe V. Confederated Salish & Kootenai Tribes Of The Flatland Reservation, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Kahn V. Shevin, Lewis F. Powell Jr.
United States Department Of Agriculture V. Murry, Lewis F. Powell Jr.
United States Department Of Agriculture V. Murry, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Committee On Public Education And Religious Liberty V. Nyquist, Lewis F. Powell Jr.
Committee On Public Education And Religious Liberty V. Nyquist, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Mcclanahan V. Arizona State Tax Commission, Lewis F. Powell Jr.
Mcclanahan V. Arizona State Tax Commission, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Tonasket V. Washington, Lewis F. Powell Jr.
Tonasket V. Washington, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Power Of A State To Tax Intangibles Of A Foreign Corporation, H. A. W.
Power Of A State To Tax Intangibles Of A Foreign Corporation, H. A. W.
West Virginia Law Review
No abstract provided.