Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Economics (2)
- Food and Drug Law (2)
- Law and Society (2)
- Legislation (2)
- Social and Behavioral Sciences (2)
-
- Banking and Finance Law (1)
- Criminal Law (1)
- Criminal Procedure (1)
- Environmental Law (1)
- Health Law and Policy (1)
- Intellectual Property Law (1)
- International Law (1)
- Internet Law (1)
- Law Enforcement and Corrections (1)
- Law and Politics (1)
- Legal History (1)
- Public Law and Legal Theory (1)
- Science and Technology Law (1)
- Taxation-Federal (1)
- Taxation-State and Local (1)
- Publication
- File Type
Articles 1 - 5 of 5
Full-Text Articles in Tax Law
The Origins Of Affirmative Fiscal Action, Mirit Eyal-Cohen
The Origins Of Affirmative Fiscal Action, Mirit Eyal-Cohen
Mirit Eyal-Cohen
This article highlights an anomaly. It shows that two tax rules aimed to achieve a similar goal were introduced at the same time. Both meant to be temporary and bring economic stimuli, but received a dramatically different treatment. The less efficient or economically inferior survived. Its superior counterpart did not. The article reviews the reasons for this paradox. It shows that the reason is both political and an agency problem. The article not only enriches an important and ongoing debate that has received much attention in recent years, but also provides important lessons to policymakers.
Curb Your Enthusiasm For Pigouvian Taxes, Victor Fleischer
Curb Your Enthusiasm For Pigouvian Taxes, Victor Fleischer
Victor Fleischer
Pigouvian (or "corrective") taxes have been proposed or enacted on dozens of products and activities that may be harmful in excess: carbon, gasoline, fat, sugar, guns, cigarettes, alcohol, traffic, zoning, executive pay, and financial transactions, among others. Academics of all political stripes are mystified by the public’s inability to see the merits of using Pigouvian taxes more frequently to address serious social harms.
This enthusiasm for Pigouvian taxes should be tempered. A Pigouvian tax is easy to design—as a uniform excise tax—if one assumes that each individual causes the same amount of harm with each incremental increase in activity on …
Virtual Currencies: Bitcoin & What Now After Liberty Reserve, Silk Road, And Mt. Gox?, Lawrence J. Trautman
Virtual Currencies: Bitcoin & What Now After Liberty Reserve, Silk Road, And Mt. Gox?, Lawrence J. Trautman
Lawrence J. Trautman Sr.
During 2013, the U.S. Treasury Department evoked the first use of the 2001 Patriot Act to exclude virtual currency provider Liberty Reserve from the U.S. financial system. This article will discuss: the regulation of virtual currencies; cybercrimes and payment systems; darknets, Tor and the “deep web;” Bitcoin; Liberty Reserve; Silk Road and Mt. Gox. Virtual currencies have quickly become a reality, gaining significant traction in a very short period of time, and are evolving rapidly. Virtual currencies present particularly difficult law enforcement challenges because of their: ability to transcend national borders in the fraction of a second; unique jurisdictional issues; …
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, …
Is There A Justification For Imposing Criminal Liability On Corporate Managers In Tax Legislation?, Karnit Malka
Is There A Justification For Imposing Criminal Liability On Corporate Managers In Tax Legislation?, Karnit Malka
Karnit Malka
No abstract provided.