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Articles 1 - 4 of 4
Full-Text Articles in Tax Law
Improving The Legal Implementation Mechanisms For A Carbon Tax In China, Haifeng Deng
Improving The Legal Implementation Mechanisms For A Carbon Tax In China, Haifeng Deng
Pace Environmental Law Review
Within the framework of existing Chinese environmental laws, carbon taxation faces four main challenges: the contradiction of existing taxes, conflict with the carbon emissions trading system, necessary adjustments to the organizational structure of tax collection and management, and coordination with international trade rules. Implementing a carbon tax is a complete and systematic process containing three stages: introduction, collection, and impacts assessment. In order to address these problems, it is necessary to construct legal implementation mechanisms for carbon taxation in China. The legal mechanisms of implementing a carbon tax include a series of coordination and safeguard measures aimed at optimizing the …
The Master Limited Liability Partnerships Parity Act: Friend Or Foe?, Sonia J. Toson
The Master Limited Liability Partnerships Parity Act: Friend Or Foe?, Sonia J. Toson
Pace Environmental Law Review
In April of 2013, Democratic Senator Chris Coons of Delaware introduced legislation that seeks to level the playing field between renewable and non-renewable energy companies. Titled the “Master Limited Partnerships Parity Act” (MLPPA), the legislation would amend the federal tax code to allow renewable energy companies to form master limited partnerships and thereby gain valuable financing and tax advantages. This legislation would clear the way for the formation of master limited partnerships investing in renewable energy, which would have significant impact on clean energy production in the United States. This article discusses the Master Limited Partnerships Parity Act and explores …
It’S Not That Difficult: The Shared Economic Growth Solution To Tax Reform, Matthew Lykken
It’S Not That Difficult: The Shared Economic Growth Solution To Tax Reform, Matthew Lykken
Pace Law Review
In this article, I outline the latest version of the Shared Economic Growth package proposal and explain how it accomplishes all of its goals, with reference to some of the recent scholarly works that support it. I then walk through the derivation of the numbers to show that it really works, based on conservative assumptions and without any reliance on economic growth or voodoo, and that it would provide a substantial addition to revenue in the coming years. These numbers are based on 2010 data, the most recent comprehensive data available, and thus prove that the proposal works in the …
Portability, Marital Wealth Transfers, And The Taxable Unit, Bridget J. Crawford
Portability, Marital Wealth Transfers, And The Taxable Unit, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
Prior to 2011, the most efficient estate tax planning for married couples required a minimal level of asset equalization. In order to take maximum advantage of all existing wealth transfer tax exemptions and credits, each spouse needed to own, in an estate tax sense, enough assets to be able to fully utilize the estate tax credit or applicable exemption. This changed with the enactment of estate tax portability in the Economic Growth and Economic Recovery and Relief Act of 2011, which became permanent under the American Taxpayer Relief Act of 2012. “Portability” refers to the ability of a surviving spouse …