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Articles 1 - 19 of 19
Full-Text Articles in Tax Law
Undoing Undue Favors: Providing Competitors With Standing To Challenge Favorable Irs Actions, Sunil Shenoi
Undoing Undue Favors: Providing Competitors With Standing To Challenge Favorable Irs Actions, Sunil Shenoi
University of Michigan Journal of Law Reform
The Internal Revenue Service occasionally creates rules, notices, or regulations that allow taxpayers to pay less than they would under a strict reading of the law. Sometimes, however, these IRS actions are directly contrary to federal law and have significant economic impact. Challenging favorable IRS actions through litigation will likely be unsuccessful because no plaintiff can satisfy the requirements for standing. To address this situation, this Note proposes a statutory reform to provide competitors with standing to challenge favorable IRS actions in court.
Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García
Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García
Bruno L. Costantini García
De origen, difundir los diversos esquemas permitidos por la Ley para posibilitar la realización de proyectos con fines inmobiliarios, a efecto de que los núcleos agrarios y sus integrantes se beneficien equitativamente de la urbanización de sus tierras, coadyuvando con ello al desarrollo urbano planificado y ordenado de los centros de población del Estado de Puebla; como consecuencia, impulsar el desarrollo habitacional equilibrado de éste. Eliminar el circulo.- “necesidad de tierra – asentamiento irregular – solución de conflicto”, mediante la planeación socioeconómico de los núcleos agrarios ejidales y comunales, a fin de diseñar un mecanismo eficaz que satisfaga las necesidades …
Pro & Con: Should Congress Adopt A New Tax Credit For Buying A Home? Yes: No Recovery Is Possible If Homeowners Lose Their Homes, Jessica D. Gabel
Pro & Con: Should Congress Adopt A New Tax Credit For Buying A Home? Yes: No Recovery Is Possible If Homeowners Lose Their Homes, Jessica D. Gabel
Faculty Publications By Year
No abstract provided.
Tax Relief In The American Recovery And Reinvestment Act Of 2009, Steven Gassert
Tax Relief In The American Recovery And Reinvestment Act Of 2009, Steven Gassert
Legislation and Policy Brief
On February 17, 2009, less than thirty days after his inauguration, President Obama signed into law the American Recovery and Reinvestment Act of 2009 (ARRA). This new law was one of many measures from the new administration designed to quickly stimulate the ailing American economy. The $789 billion package was divided between direct government spending, tax reductions and financial relief to states and individuals. The bill contains $285.6 billion in tax reductions, which is about 36.3% of the legislation. In this article, I will analyze some of the tax provisions that were written into ARRA, and attempt to assess their …
The Judicial Instinct To Harmonize Statutes, Steve R. Johnson
The Judicial Instinct To Harmonize Statutes, Steve R. Johnson
Scholarly Publications
Judges like to reach results that harmonize statutory meanings, both meanings within given statutes and meanings among statutes. That inclination applies as fully in tax cases as in nontax cases, and in state and local tax cases as well as in federal tax cases. Effective advocates in state-local tax controversies recognize that judicial tropism and use it, whenever possible, in their clients’ interests.
Part I discusses the harmonization instinct generally. Part II illustrates application of the harmonization approach in state and local cases. Part III notes some limitations on and unsettled questions regarding the harmonization.
When General Statutes And Specific Statutes Conflict, Steve R. Johnson
When General Statutes And Specific Statutes Conflict, Steve R. Johnson
Scholarly Publications
It’s no secret that the pace of lawmaking in the United States has accelerated dramatically in recent decades. So much so that one may be forgiven for thinking that the best law reform would be a moratorium on further law reform – - to give citizens, their legal representatives, and government officials the opportunity to catch up with the laws we already have made.
Legislatures, agencies, and courts all have made their contributions to the torrent of lawmaking. The phenomenon has been attributed to various causes, including growing populations, greater population densities as a result of urbanization, rapid technological changes, …
Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García
Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García
Bruno L. Costantini García
Anális de los elementos constitutivos del delito fiscal, la acción delictiva, los grados de ejecución, la consumación y los responsables.
Pretende distinguir el delito penal común del delito penal fiscal con base en sus elementos y pretende aportar una reflexión de la criminalización del delito fiscal en nuestros tiempos, usado por la Autoridad Hacendaria como un medio de represíón y de opresión de los derechos del contribuyente.
La Globalización De La Legislación Cambiaria, Bruno L. Costantini García
La Globalización De La Legislación Cambiaria, Bruno L. Costantini García
Bruno L. Costantini García
No abstract provided.
Protección De Datos Personales, Bruno L. Costantini García, Norma E. Pimentel Méndez
Protección De Datos Personales, Bruno L. Costantini García, Norma E. Pimentel Méndez
Bruno L. Costantini García
Introducción a la regulación de la protección de datos personales en México.
Derecho De La Seguridad Social En México, Bruno L. Costantini García
Derecho De La Seguridad Social En México, Bruno L. Costantini García
Bruno L. Costantini García
Breve presentación del Derecho de la Segurida Social en México.
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False Imprisonment As A Tort In India, Hari Priya
False Imprisonment As A Tort In India, Hari Priya
Hari Priya
The tort of false imprisonment is one of the most severe forms of human rights violation, and this paper aims to define and to understand the concept of false imprisonment as a tort in India. It also seeks to know about the evolution of the notion of false imprisonment as a tort, with reference to Indian and foreign cases, and understand who and when can one be held liable for the tort of false imprisonment. It further deals with the remedies available for the said tort.
Tribal Land Laws In Andhra Pradesh, Hari Priya
Section 4 Of The Hindu Succession Act Of 1956, Hari Priya
Section 4 Of The Hindu Succession Act Of 1956, Hari Priya
Hari Priya
A brief write up in the form of a comprehensive article aiming to critically evaluate the Section 4 of the Hindu Succession Act of 1956. The law, as it stands amended, has not only brought about changes in the succession laws of Hindus, but has also paved the way for some positive modifications in the law of partition, alienation of property, inheritance and adoption, and the paper is an effort to evaluate this provision of the law.
Taxation Without Representation, Nancy Staudt
Taxation Without Representation, Nancy Staudt
Faculty Working Papers
Poll taxes are unconstitutional and yet Americans continue to link political rights to economic status. When taxpayers claim, "We pay taxes and therefore should decide how public monies are spent," they claim a privileged position in society based on their monetary contributions to the state and federal fiscal position that, by implication, nontaxpaying Americans should not have. Not only do taxpayers claim they deserve special political privileges, but the law itself continues to couple political rights to taxpaying status in ways that legal scholars have largely left unexplored. This article examines a range of political benefits tied to the payment …
Sparks Nugget. State Tax Exemption Of Food Used By Casinos For Comped Meals, Steve Johnson
Sparks Nugget. State Tax Exemption Of Food Used By Casinos For Comped Meals, Steve Johnson
UNLV Gaming Law Journal
In their search for new sources of revenue, states have legalized and sought to tax many kinds of gaming. Forty-eight of the fifty states of the United States permit one or more types of legal gaming. An important technique in casino and some other types of gaming is giving “comps” – complimentary goods or services – to player-customers. A frequent type of comp is free meals on the casino premises or elsewhere. Gaming establishments also often give free meals to their employees.
Comps have been controversial for federal income tax purposes. A recent Nevada case, Sparks Nugget, and related cases …
Critique Of U.S. House Bill 2454 On Climate Change, Michael J. Waggoner
Critique Of U.S. House Bill 2454 On Climate Change, Michael J. Waggoner
Publications
The U.S. House of Representatives, in June 2009, approved a bill to create a cap and trade system and a system of regulations and subsidies to address the problems of climate change. The U.S. Senate is now considering remedies for climate change. The approach of House Bill 2454 is ill-advised, and should be rejected by the Senate, because of the problems outlined below. I propose that these problems that would not be presented by a carbon tax, a simpler and more effective remedy for the risk of climate change.
Legislating In The Dark: How Congress Regulates Tax-Exempt Organizations In Ignorance, John F. Coverdale
Legislating In The Dark: How Congress Regulates Tax-Exempt Organizations In Ignorance, John F. Coverdale
University of Richmond Law Review
No abstract provided.
Running From The United States Treasury: The Need To Reform The Taxation Of Multinational Corporations, 43 J. Marshall L. Rev. 1041 (2010), Jennifer Barton
Running From The United States Treasury: The Need To Reform The Taxation Of Multinational Corporations, 43 J. Marshall L. Rev. 1041 (2010), Jennifer Barton
UIC Law Review
No abstract provided.
Protecting Our Aging Retirees: Converting 401(K) Accounts Into Federally Guaranteed Lifetime Annuities, Lawrence A. Frolik
Protecting Our Aging Retirees: Converting 401(K) Accounts Into Federally Guaranteed Lifetime Annuities, Lawrence A. Frolik
Articles
America’s retirees are faced with a potential financial disaster. Economic security in retirement has long depended on Social Security, private savings and employer provided retirement plans. While much attention has been paid to the financial problems of Social Security and the lack of private saving for retirement, little attention has been paid to an alarming development in employer provided retirement plans: the likely inability of retirees during the long years of their retirement to successfully manage their retirement funds accumulated in 401(k) and similar accounts. We as a society have set up a funding system for retirement that assumes retirees …