Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Tax Law
Taxing Data, Omri Marian
Taxing Data, Omri Marian
BYU Law Review
The Article offers a new theory of tax on data collection and transmission as a primary source of government revenue. This tax does not depend on the monetary value of data. This "data tax" can supplement, and in some instances replace, income taxes. The data tax can (1) mitigate some of the failures of income taxes in a globalized data based economy, and (2) serve to alleviate some of the externalities of a data based economy. The Article advances the following four arguments. First, current challenges to tax systems stem largely from the fact that traditional models of taxation were …
Is Trade Sexist? How “Pink” Tariff Policies’ Harmful Effects Can Be Curtailed Through Litigation And Legislation, Miranda Hatch
Is Trade Sexist? How “Pink” Tariff Policies’ Harmful Effects Can Be Curtailed Through Litigation And Legislation, Miranda Hatch
BYU Law Review
No abstract provided.
A Memorial And Remonstrance Against Taxation Of Churches, Reece Barker
A Memorial And Remonstrance Against Taxation Of Churches, Reece Barker
BYU Law Review
No abstract provided.