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Full-Text Articles in Tax Law
The Intersection Of Tax And Bankruptcy: The Mccoy Rule, John Ferguson
The Intersection Of Tax And Bankruptcy: The Mccoy Rule, John Ferguson
John Ferguson
No abstract provided.
The Intersection Of Tax And Bankruptcy: The Mccoy Rule, John Ferguson
The Intersection Of Tax And Bankruptcy: The Mccoy Rule, John Ferguson
John Ferguson
No abstract provided.
Exotic Dancing: Taxable Trash Or Exempt Art, John O. Hayward
Exotic Dancing: Taxable Trash Or Exempt Art, John O. Hayward
John O. Hayward
Exotic dancers usually embroil themselves in censorship battles with local authorities. But recently they have drawn the attention of tax authorities who have tussled with the owners of so-called “gentlemen’s clubs” over whether the exotic dancing performed in their establishments are subject to taxation. This paper examines two recent cases where state authorities choose to tax exotic dancing while at the same time exempting what some jurists regard as comparable choreographic performances. In the opinion of these commentators, the tax authorities exhibited a bias against low-brow artistic expression, thus engaging in impermissible content discrimination. It advances the proposition that judges …
The Smokable Goods Tax: Crafting A Constitutional Marijuana Tax, Nima H. Mohebbi, Samuel T. Greenberg
The Smokable Goods Tax: Crafting A Constitutional Marijuana Tax, Nima H. Mohebbi, Samuel T. Greenberg
Nima H. Mohebbi
Marijuana legalization and decriminalization has become a hot policy issue. Roughly twenty U.S. states have partially legalized marijuana (generally for medicinal purposes) and two states – Colorado and Washington – have legalized it for general adult recreational use. Given the likely hyper-growth of the cannabis market in view of the possible wide-scale legalization of marijuana, states might enjoy a potential budgetary windfalls from marijuana excise taxes. Marijuana, however, remains a federally controlled substance, the sale or use of which is subject to substantial penalties. For the states, this presents a potential problem in collecting excise taxes on marijuana – namely, …