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Tax Law Commons

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Articles 1 - 4 of 4

Full-Text Articles in Tax Law

Harmonizing Federal Tax Law And The State Legalization Of Marijuana, Daniel Rowe Jan 2018

Harmonizing Federal Tax Law And The State Legalization Of Marijuana, Daniel Rowe

Loyola of Los Angeles Law Review

No abstract provided.


Four Walls Do Not An Eating Facility Make: Arguing Against The U.S. Tax Court's Unprecedented Jacobs V. Commissioner Decision, Brendan Zwaneveld Jan 2018

Four Walls Do Not An Eating Facility Make: Arguing Against The U.S. Tax Court's Unprecedented Jacobs V. Commissioner Decision, Brendan Zwaneveld

Loyola of Los Angeles Law Review

No abstract provided.


Egg Donation: Whether A Woman Has A Property Right In Her Own Egg And How Donors Should Be Taxed, Richard Gano Jan 2017

Egg Donation: Whether A Woman Has A Property Right In Her Own Egg And How Donors Should Be Taxed, Richard Gano

Loyola of Los Angeles Law Review

No abstract provided.


Why Should We Not Protest For Consumption Tax Reduction? Consumption Tax Rate As A Partial Mechanism For Increasing Consumer Wealth, Limor Riza, Noam Sher Apr 2015

Why Should We Not Protest For Consumption Tax Reduction? Consumption Tax Rate As A Partial Mechanism For Increasing Consumer Wealth, Limor Riza, Noam Sher

Loyola of Los Angeles International and Comparative Law Review

If you are an activist protesting against the high costs of living, we would like to offer you one suggestion: do not demand that the government reduce consumption tax. Social activists tend to believe that a government policy reducing consumption tax can, by itself, benefit the general population. This paper explains our suggestion to the contrary.

The tax field alone is insufficient for consumption tax reduction to be effective in increasing consumer wealth over benefiting suppliers. Due to cognitive biases, or heuristics, when the government changes consumption tax rates in order to increase consumers’ well-being, suppliers are able to …