Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- Seattle University School of Law (80)
- Maurer School of Law: Indiana University (60)
- University of Georgia School of Law (55)
- University of Michigan Law School (50)
- Selected Works (45)
-
- San Jose State University (36)
- SelectedWorks (36)
- University of Richmond (36)
- Florida State University College of Law (34)
- Boston University School of Law (20)
- University of Connecticut (17)
- Vanderbilt University Law School (17)
- DePaul University (16)
- St. Mary's University (14)
- University of Pittsburgh School of Law (13)
- West Virginia University (13)
- Yeshiva University, Cardozo School of Law (12)
- UIC School of Law (10)
- BLR (9)
- University of Kentucky (9)
- William & Mary Law School (8)
- Brooklyn Law School (7)
- Northwestern Pritzker School of Law (7)
- Touro University Jacob D. Fuchsberg Law Center (7)
- University of Massachusetts Boston (6)
- University of Oklahoma College of Law (6)
- Penn State Dickinson Law (5)
- Saint Louis University School of Law (5)
- UC Law SF (5)
- University of Nevada, Las Vegas -- William S. Boyd School of Law (5)
- Keyword
-
- Taxation (95)
- Tax (50)
- Income tax (21)
- Tax policy (20)
- Taxation-State and Local (18)
-
- State Taxation (16)
- State taxation (16)
- Tax law (16)
- Law (15)
- Legislation (15)
- Taxes (15)
- Commerce Clause (14)
- Tax Law (14)
- Property tax (13)
- Virginia (12)
- Constitutional Law (11)
- Due process (11)
- Taxation-Federal Income (11)
- Bruno (9)
- Costantini (9)
- Education (9)
- Federalism (9)
- Property (9)
- Property taxes (9)
- Sales tax (9)
- Fiscal federalism (8)
- Income Tax (8)
- Massachusetts (8)
- Presentaciones (8)
- Taxation-Transnational (8)
- Publication Year
- Publication
-
- Seattle University Law Review (79)
- Scholarly Works (54)
- Michigan Law Review (37)
- The Contemporary Tax Journal (36)
- Articles by Maurer Faculty (31)
-
- Faculty Scholarship (31)
- Scholarly Publications (31)
- University of Richmond Law Review (28)
- Indiana Law Journal (27)
- Articles (20)
- Faculty Articles and Papers (17)
- Bruno L. Costantini García (16)
- DePaul Business & Commercial Law Journal (16)
- Vanderbilt Law Review (16)
- St. Mary's Law Journal (13)
- West Virginia Law Review (13)
- All Faculty Scholarship (11)
- ExpressO (9)
- Law Faculty Publications (8)
- Dr Robert Brown (7)
- Edward Ivan Cueva (7)
- Mark R Gillett (7)
- Touro Law Review (7)
- UIC Law Review (7)
- Dickinson Law Review (2017-Present) (5)
- Kentucky Law Journal (5)
- Northwestern University Law Review (5)
- William & Mary Annual Tax Conference (5)
- American Indian Law Review (4)
- Georgetown Law Faculty Publications and Other Works (4)
- Publication Type
- File Type
Articles 31 - 60 of 769
Full-Text Articles in Tax Law
Feeding The Good Fire: Paths To Facilitate Native-Led Fire Management On Federal Lands, Kevin Burdet
Feeding The Good Fire: Paths To Facilitate Native-Led Fire Management On Federal Lands, Kevin Burdet
Seattle University Law Review
In 2003, nearly twenty Native American reservations were devastated by wildfires that originated on adjacent federal lands. The San Pasqual Reservation’s entire 1,400 acres were burned along with over a third of its homes, and seventy-five percent of the Rincon Reservation was burned, taking twenty homes with it. These devastating fires, along with others in 2002, brought about the Tribal Forest Protection Act of 2004 (TFPA), which offered hope for Tribes to propose projects on bordering or adjacent federal lands and protect reservation lands in the process. Unfortunately, twenty years later, the TFPA has had a marginal effect in enabling …
Capitalism Stakeholderism, Christina Parajon Skinner
Capitalism Stakeholderism, Christina Parajon Skinner
Seattle University Law Review
Today’s corporate governance debates are replete with discussion of how best to operationalize so-called stakeholder capitalism—that is, a version of capitalism that considers the interests of employees, communities, suppliers, and the environment alongside (if not before) a company’s shareholders. So much focus has been dedicated to the question of capitalism’s reform that few have questioned a key underlying premise of stakeholder capitalism: that is, that competitive capitalism does not serve these various constituencies and groups. This Essay presents a different view and argues that capitalism is, in fact, the ultimate form of stakeholderism. As such, the Essay urges that the …
Keep Charitable Oversight In The Irs, Philip Hackney
Keep Charitable Oversight In The Irs, Philip Hackney
Articles
Critics are increasingly calling for Congress to remove charity regulation from the IRS. The critics are wrong. Congress should maintain charity regulation in the IRS. What is at stake is balancing power between the state, charity as civil society, and the economic order. In a well-balanced democracy, civil society maintains its independence from the state and the economic order. Removing charitable jurisdiction from the IRS would blind the IRS to dollars placed in the charitable sector increasing tax and political shelters and wealthy dominance of charities as civil society. A new agency without understanding of, or jurisdiction over, tax cannot …
The Sffa V. Harvard Trojan Horse Admissions Lawsuit, Kimberly West-Faulcon
The Sffa V. Harvard Trojan Horse Admissions Lawsuit, Kimberly West-Faulcon
Seattle University Law Review
Affirmative-action-hostile admissions lawsuits are modern Trojan horses. The SFFA v. Harvard/UNC case—Students for Fair Admissions, Inc. v. President & Fellows of Harvard College and Students for Fair Admissions, Inc. v. University of North Carolina, et. al., decided jointly—is the most effective Trojan horse admissions lawsuit to date. Constructed to have the distractingly appealing exterior façade of a lawsuit seeking greater fairness in college admissions, the SFFA v. Harvard/UNC case is best understood as a deception-driven battle tactic used by forces waging a multi-decade war against the major legislative victories of America’s Civil Rights Movement, specifically Title VI and Title VII …
Stakeholder Governance As Governance By Stakeholders, Brett Mcdonnell
Stakeholder Governance As Governance By Stakeholders, Brett Mcdonnell
Seattle University Law Review
Much debate within corporate governance today centers on the proper role of corporate stakeholders, such as employees, customers, creditors, suppliers, and local communities. Scholars and reformers advocate for greater attention to stakeholder interests under a variety of banners, including ESG, sustainability, corporate social responsibility, and stakeholder governance. So far, that advocacy focuses almost entirely on arguing for an expanded understanding of corporate purpose. It argues that corporate governance should be for various stakeholders, not shareholders alone.
This Article examines and approves of that broadened understanding of corporate purpose. However, it argues that we should understand stakeholder governance as extending well …
Going Forward: The Role Of Affirmative Action, Race, And Diversity In University Admissions And The Broader Construction Of Society, Steven W. Bender
Going Forward: The Role Of Affirmative Action, Race, And Diversity In University Admissions And The Broader Construction Of Society, Steven W. Bender
Seattle University Law Review
The third annual EPOCH symposium, a partnership between the Seattle University Law Review and the Black Law Student Association took place in late summer 2023 at the Seattle University School of Law. It was intended to uplift and amplify Black voices and ideas, and those of allies in the legal community. Prompted by the swell of public outcry surrounding ongoing police violence against the Black community, the EPOCH partnership marked a commitment to antiracism imperatives and effectuating change for the Black community. The published symposium in this volume encompasses some, but not all, the ideas and vision detailed in the …
Verses Turned To Verdicts: Ysl Rico Case Sets A High-Watermark For The Legal Pseudo-Censorship Of Rap Music, Nabil Yousfi
Verses Turned To Verdicts: Ysl Rico Case Sets A High-Watermark For The Legal Pseudo-Censorship Of Rap Music, Nabil Yousfi
Seattle University Law Review
Whichever way you spin the record, rap music and courtrooms don’t mix. On one side, rap records are well known for their unapologetic lyrical composition, often expressing a blatant disregard for legal institutions and authorities. On the other, court records reflect a Van Gogh’s ear for rap music, frequently allowing rap lyrics—but not similar lyrics from other genres—to be used as criminal evidence against the defendants who authored them. Over the last thirty years, this immiscibility has engendered a legal landscape where prosecutors wield rap lyrics as potent instruments for criminal prosecution. In such cases, color-blind courts neglect that rap …
Delegated Corporate Voting And The Deliberative Franchise, Sarah C. Haan
Delegated Corporate Voting And The Deliberative Franchise, Sarah C. Haan
Seattle University Law Review
Starting in the 1930s with the earliest version of the proxy rules, the Securities and Exchange Commission (SEC) has gradually increased the proportion of “instructed” votes on the shareholder’s proxy card until, for the first time in 2022, it required a fully instructed proxy card. This evolution effectively shifted the exercise of the shareholder’s vote from the shareholders’ meeting to the vote delegation that occurs when the share-holder fills out the proxy card. The point in the electoral process when the binding voting choice is communicated is now the execution of the proxy card (assuming the shareholder completes the card …
Corporate Law In The Global South: Heterodox Stakeholderism, Mariana Pargendler
Corporate Law In The Global South: Heterodox Stakeholderism, Mariana Pargendler
Seattle University Law Review
How do the corporate laws of Global South jurisdictions differ from their Global North counterparts? Prevailing stereotypes depict the corporate laws of developing countries as either antiquated or plagued by problems of enforcement and misfit despite formal convergence. This Article offers a different view by showing how Global South jurisdictions have pioneered heterodox stakeholder approaches in corporate law, such as the erosion of limited liability for purposes of stakeholder protection in Brazil and India, the adoption of mandatory corporate social responsibility in Indonesia and India, and the large-scale program of Black corporate ownership and empowerment in South Africa, among many …
Stakeholder Governance On The Ground (And In The Sky), Stephen Johnson, Frank Partnoy
Stakeholder Governance On The Ground (And In The Sky), Stephen Johnson, Frank Partnoy
Seattle University Law Review
Professor Frank Partnoy: This is a marvelous gathering, and it is all due to Chuck O’Kelley and the special gentleness, openness, and creativity that he brings to this symposium. For more than a decade, he has been open to new and creative ways to discuss important issues surrounding business law and Adolf Berle’s legacy. We also are grateful to Dorothy Lund for co-organizing this gathering.
In introducing Stephen Johnson, I am reminded of a previous Berle, where Chuck allowed me some time to present the initial thoughts that led to my book, WAIT: The Art and Science of Delay. Part …
Overseeing The Administrative State, Jill E. Fisch
Overseeing The Administrative State, Jill E. Fisch
Seattle University Law Review
In a series of recent cases, the Supreme Court has reduced the regulatory power of the Administrative State. Pending cases offer vehicles for the Court to go still further. Although the Court’s skepticism of administrative agencies may be rooted in Constitutional principles or political expediency, this Article explores another possible explanation—a shift in the nature of agencies and their regulatory role. As Pritchard and Thompson detail in their important book, A History of Securities Law in the Supreme Court, the Supreme Court was initially skeptical of agency power, jeopardizing Franklin Delano Roosevelt (FDR)’s ambitious New Deal plan. The Court’s acceptance …
Securities Regulation And Administrative Deference In The Roberts Court, Eric C. Chaffee
Securities Regulation And Administrative Deference In The Roberts Court, Eric C. Chaffee
Seattle University Law Review
In A History of Securities Law in the Supreme Court, A.C. Pritchard and Robert B. Thompson write, “Securities law offers an illuminating window into the Supreme Court’s administrative law jurisprudence over the last century. The securities cases provide one of the most accessible illustrations of key transitions of American law.” A main reason for this is that the U.S. Securities and Exchange Commission (SEC) is a bellwether among administrative agencies, and as a result, A History of Securities Law in the Supreme Court is a history of administrative law in the Supreme Court of the United States as well.
We Shall Overcome: The Evolution Of Quotas In The Land Of The Free And The Home Of Samba, Stella Emery Santana
We Shall Overcome: The Evolution Of Quotas In The Land Of The Free And The Home Of Samba, Stella Emery Santana
Seattle University Law Review
When were voices given to the voiceless? When will education be permitted to all? When will we need to protest no more? It’s the twenty-first century, and the fight for equity in higher education remains a challenge to peoples all over the world. While students in the United States must deal with the increase in loans, in Brazil, only around 20% of youth between the ages of twenty-five and thirty-four have a higher education degree.
The primary objective of this Article is to conduct an in-depth comparative analysis of the development, implementation, and legal adjudication of educational quota systems within …
The 39th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 6 – 7, 2023, Tom He Cpa, Aizhan Toibazarova
The 39th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 6 – 7, 2023, Tom He Cpa, Aizhan Toibazarova
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 12, No. 2 – Winter 2023
The Contemporary Tax Journal Volume 12, No. 2 – Winter 2023
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal’S Interview With Mr. Wayne Monfries, Enas Al-Mais
The Contemporary Tax Journal’S Interview With Mr. Wayne Monfries, Enas Al-Mais
The Contemporary Tax Journal
No abstract provided.
Becoming "Audit" It Can Be: Improving Public School Funding Through A Streamlined Sales And Use Tax Agreement For Real Property Tax, Megan E. Bowling
Becoming "Audit" It Can Be: Improving Public School Funding Through A Streamlined Sales And Use Tax Agreement For Real Property Tax, Megan E. Bowling
University of Cincinnati Law Review
No abstract provided.
Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), Philip Hackney
Testimony
In written testimony before the House Ways & Means Subcommittee on Oversight on December 13, 2023, Professor Hackney emphasized three points about tax-exempt organizations and politics: (1) a diverse nonprofit sector that fosters civic participation and engagement is a gem of the United States -- we should maintain that; (2) the IRS budget for Exempt Organizations continues to NOT be sufficient to ensure the laws are equally and fairly enforced; and (3) there are simple things the IRS could do to enforce the law that it is not doing.
Congressional Power To Institute A Wealth Tax, Will Clark
Congressional Power To Institute A Wealth Tax, Will Clark
Notre Dame Law Review Reflection
Over the last few years, several high-profile politicians have pushed to impose a federal “wealth tax.” For example, a recent bill introduced in the Senate would create a two percent tax on the value of assets between fifty million and one billion dollars, plus a higher percentage on wealth valued over one billion dollars. The proponents of the tax argue that it would reduce the growing wealth inequality in the United States, while opponents say that it would disincentivize investment in the American economy.
Policy arguments, however, are only relevant if the federal government has the authority to institute such …
Taxing The New With The Old: Capturing The Value Of Data With The Corporate Income Tax In Virginia, Coleman H. Cheeley
Taxing The New With The Old: Capturing The Value Of Data With The Corporate Income Tax In Virginia, Coleman H. Cheeley
University of Richmond Law Review
The Commonwealth of Virginia markets itself as “The Largest Data Center Market in the World.”In 2019, the Northern Virginia market alone was the largest in the United States by inventory, with room to grow. In 2021, data centers in Northern Virginia required an estimated 1,686 megawatts of power; that number is expected to increase by 200 megawatts in the near future, reflecting data centers currently under development. For reference, in 2022, it was estimated that more than 100 homes could be powered by one megawatt of solar power in Virginia. Historically, data centers have been located in the Commonwealth due …
Taxation, Craig D. Bell
Taxation, Craig D. Bell
University of Richmond Law Review
This Article reviews significant recent developments in the laws affecting Virginia state and local taxation. Its Parts cover legislative activity, judicial decisions, and selected opinions from the past year. Part I of this Article addresses taxes administered by the Virginia Department of Taxation (the “Tax Department” or “Department”). Part II covers local taxes, including real and tangible personal property machinery and tools, license taxes, and other discrete local taxes.
The overall purpose of this Article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation that are most likely to impact …
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Comparative Tax Law Guide, Kim Brooks
Comparative Tax Law Guide, Kim Brooks
OER Texts
This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to:
- more deeply understand your own tax system and context;
- learn about another country’s system and context;
- draw general conclusions about tax law;
- press for or support tax law change;
- facilitate tax law harmonization or coordination among jurisdictions;
- delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy;
- explain why a country’s tax laws are the way they are; and …
Federal Data Privacy Regulation: Do Not Expect An American Gdpr, Matt Buckley
Federal Data Privacy Regulation: Do Not Expect An American Gdpr, Matt Buckley
DePaul Business & Commercial Law Journal
No abstract provided.
Legal Representation And The Metaverse: The Ethics Of Practicing In Multiple Realities, Madeline Brom
Legal Representation And The Metaverse: The Ethics Of Practicing In Multiple Realities, Madeline Brom
DePaul Business & Commercial Law Journal
No abstract provided.
Welcome Address, Lauren Mckenzie
Welcome Address, Lauren Mckenzie
DePaul Business & Commercial Law Journal
No abstract provided.
Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky, Edward A. Zelinsky
Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky, Edward A. Zelinsky
Amicus Briefs
As a matter of state law, New York’s own regulations and case law do not permit taxation of Professor Zelinsky’s income earned at home in Connecticut for the COVID-19 period starting on March 15, 2020. Even if New York law permitted the taxation of Professor Zelinsky’s Cardozo salary during this COVID-19 period, as a matter of federal constitutional law, the Due Process and dormant Commerce Clauses do not permit New York’s taxation of this salary earned in Connecticut. In addition, Zelinsky v. Tax Appeals Tribunal, 1 N.Y. 3d 85 (2003), cert. denied, 541 U.S. 1009 (2004), does not apply to …
On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas, Maya J. Williams
Villanova Environmental Law Journal
No abstract provided.
Beneath The Property Taxes Financing Education, Timothy M. Mulvaney
Beneath The Property Taxes Financing Education, Timothy M. Mulvaney
Faculty Scholarship
Many states turn in sizable part to local property taxes to finance public education. Political and academic discourse on the extent to which these taxes should serve in this role largely centers on second-order issues, such as the vices and virtues of local control, the availability of mechanisms to redistribute property tax revenues across school districts, and the overall stability of those revenues. This Essay contends that such discourse would benefit from directing greater attention to the justice of the government’s threshold choices about property law and policy that impact the property values against which property taxes are levied.
The …