Open Access. Powered by Scholars. Published by Universities.®

Tax Law Commons

Open Access. Powered by Scholars. Published by Universities.®

2,649 Full-Text Articles 1,580 Authors 1,084,865 Downloads 96 Institutions

All Articles in Tax Law

Faceted Search

2,649 full-text articles. Page 1 of 41.

What The Constitution Means By “Duties, Imposts, And Excises”—And “Taxes” (Direct Or Otherwise), Robert G. Natelson 2015 Independence Institute

What The Constitution Means By “Duties, Imposts, And Excises”—And “Taxes” (Direct Or Otherwise), Robert G. Natelson

Robert G. Natelson

This Article recreates the original definitions of the U.S. Constitution’s terms “tax,” “direct tax,” “duty,” “impost,” “excise,” and “tonnage.” It draws on a greater range of Founding-Era sources than accessed heretofore, including eighteenth-century treatises, tax statutes, and literary source, and it corrects several errors made by courts and previous commentators. It concludes that the distinction between direct and indirect taxes was widely understood during the Founding Era, and that the term “direct tax” was more expansive than commonly realized.

The Article identifies the reasons the Constitution required that direct taxes be apportioned among the states by population. It ...


Income Tax Accounting Consistency: Eliminate Accrual And Depreciation, And Revamp The Tax Treatment Of Borrowing, Joseph M. Dodge 2015 Florida State University

Income Tax Accounting Consistency: Eliminate Accrual And Depreciation, And Revamp The Tax Treatment Of Borrowing, Joseph M. Dodge

Joseph M Dodge

Abstract for

INCOME TAX ACCOUNTING CONSISTENCY: ELIMINATE ACCRUAL AND DEPRECIATION, AND REVAMP THE TAX TREATMENT OF BORROWING

Joseph M. Dodge

Professor Emeritus, Florida State University College of Law

The thesis is that inconsistent tax accounting rules undermine the individual income tax, and the best available move for improving it – given the unassailability of the realization principle - is to eliminate its accrual (and quasi-accrual) features. Specifically, the agenda is to eliminate tax accrual accounting in the conventional sense, revamp the tax treatment of borrowing to (inter alia) abolish the Crane doctrine, and eliminate depreciation deductions for indivisible productive assets. The end ...


Through The Lens Of Innovation, Mirit Eyal-Cohen 2015 University of Alabama School of Law

Through The Lens Of Innovation, Mirit Eyal-Cohen

Mirit Eyal-Cohen

The legal system constantly follows the footsteps of innovation and attempts to discourage its migration overseas. Yet, present legal rules that inform and explain entrepreneurial circumstances lack a core understanding of the concept of innovation. By its nature, law imposes order. It provides rules, remedies, and classifications that direct behavior in a consistent manner. Innovation turns on the contrary. It entails making creative judgments about the unknown. It involves adapting to disarray. It thrives on deviations as opposed to traditional causation. This Article argues that these differences matter. It demonstrates that current laws lock entrepreneurs into inefficient legal routes. Using ...


An Invisible Hand Behind: The Myth Of The Chinese Tax System, Yan XU 2015 SelectedWorks

An Invisible Hand Behind: The Myth Of The Chinese Tax System, Yan Xu

Yan XU

To the casual observer, China in 2014 bears little resemblance to imperial society in place two thousand years ago. The agrarian rural society that dominated until recently has shifted to an urbanized services and manufacturing society. The emperor is long dead, along with the Republic government that followedand the subsequent Communist regime has morphed into Party led oligarchy guiding a state controlled market economy. A closer look, however, reveals a remarkable continuity of features. It seems that some aspects of life in China are more resistant to change and the continuity of these features to today indicates that some fundamental ...


The Secret Economy Of Charitable Giving, Allison Anna Tait 2015 Columbia Law School

The Secret Economy Of Charitable Giving, Allison Anna Tait

Allison Anna Tait

Charitable giving is big business. In 2009, the Internal Revenue Service reported close to 100,000 private foundations, almost double the number from fifteen years earlier. Some of these charitable trusts, like the Gates Foundation, are multi-billion dollar enterprises. Trust instruments and other governing documents set forth the terms that control these gifts. Because charitable trusts can exist in perpetuity, however, changing circumstances sometimes render the terms difficult to fulfill. Courts can apply cy pres, a saving doctrine that allows for the modification of gift restrictions, but in the past courts have tended to apply cy pres narrowly and privilege ...


Crafting A Constitutional Marijuana Tax, Nima H. Mohebbi 2015 United States Federal Courts

Crafting A Constitutional Marijuana Tax, Nima H. Mohebbi

Nima H. Mohebbi

Marijuana legalization and decriminalization have become important policy issues. Twenty-three states have partially legalized marijuana (generally for medicinal purposes), and four – Alaska, Colorado, Oregon, and Washington – have legalized it for general adult recreational use. Given the likely hyper-growth of the cannabis market due to widespread legalization, states might enjoy budgetary windfalls from collecting marijuana 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 marijuana excise taxes. If an individual user in a state where marijuana is legal pays an accompanying ...


Lessons In Fiscal Activism, Mirit Eyal-Cohen 2015 University of Alabama School of Law

Lessons In Fiscal Activism, 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 economically inferior rule survived while its superior counterpart did not. The article reviews the reasons for this paradox. It shows that the causes are 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.


International Tax Cooperation, Taxpayers’ Rights And Bank Secrecy: Brazilian Difficulties To Fit Global Standards, Carlos Otávio Ferreira de Almeida 2015 Pontificia Universidade Catolica de Campinas

International Tax Cooperation, Taxpayers’ Rights And Bank Secrecy: Brazilian Difficulties To Fit Global Standards, Carlos Otávio Ferreira De Almeida

Carlos Otávio Ferreira de Almeida

This paper analyses the conflict between two constitutionally protected rights: privacy and transparency. The latter has been invoked increasingly often by international organizations committed to tackling harmful tax practices, and the former has been recognized as a crucial human right. In an interconnected world, domestic laws are not capable of countering cross-border tax evasion strategies, so that transparency has become one of the most important topics in international tax cooperation, but it is doubtful whether tax authorities can access banking data in order to obtain information to exchange. The judicial reserve clause upheld by the Brazilian Supreme Court represents a ...


Allocative Fairness And The Income Tax, Joseph M. Dodge 2015 Florida State University

Allocative Fairness And The Income Tax, Joseph M. Dodge

Joseph M Dodge

Abstract for: Allocative Fairness and the Income Tax

This article seeks to provide a normative justification for the “allocative tax fairness” principle of “objective ability to pay.” First off is a brief overview of norm categories as they relate to taxation. Here, the category of internal-to-tax fairness (“allocative fairness”), referring to how the tax burden should be apportioned among the population, is identified as being distinct from a conception of a good or just society (social equity). Allocative tax fairness is often referred to as “horizontal equity.” Unfortunately, that notion is purely formal, and the remainder of the article develops ...


Tax Reform Act Of 1984 - International Related-Party Factoring - A Major Tax Loophole For Multinational Corporations Is Closed, Phil Conner 2015 University of Georgia School of Law

Tax Reform Act Of 1984 - International Related-Party Factoring - A Major Tax Loophole For Multinational Corporations Is Closed, Phil Conner

Georgia Journal of International & Comparative Law

No abstract provided.


Tax Reform Act Of 1984 - Netherlands Antilles - Effect Of The Repeal Of The Withholding Tax On Portfolio Interest Payments To Foreign Investors, Lee C. Dilworth 2015 University of Georgia School of Law

Tax Reform Act Of 1984 - Netherlands Antilles - Effect Of The Repeal Of The Withholding Tax On Portfolio Interest Payments To Foreign Investors, Lee C. Dilworth

Georgia Journal of International & Comparative Law

No abstract provided.


New Tax Withholding Rules For Foreign-Owned United States Real Estate, John D. Maiers 2015 Hansell & Post

New Tax Withholding Rules For Foreign-Owned United States Real Estate, John D. Maiers

Georgia Journal of International & Comparative Law

No abstract provided.


The Family Llc: A New Approach To Insuring Dynastic Wealth, Evan M. Purcell 2015 George Mason University

The Family Llc: A New Approach To Insuring Dynastic Wealth, Evan M. Purcell

Evan M Purcell

No abstract provided.


Why Corporate Tax Reform Can Happen, Edward D. Kleinbard 2015 University of Southern California

Why Corporate Tax Reform Can Happen, Edward D. Kleinbard

University of Southern California Legal Studies Working Paper Series

This brief essay explains in an informal way to nonspecialists what the stakes are for corporate tax reform and why such reform is more politically feasible than most observers believe. The essay emphasizes the central importance of international tax design as the largest conceptual impediment, but demonstrates that a framework has emerged that can serve as the basis for constructive negotiations. The essay further offers a novel strategy for dealing with the problem that a large fraction of U.S. business income is earned by unincorporated businesses.


A Whole New World: Income Tax Considerations Of The Bitcoin Economy, Benjamin W. Akins JD, LLM, Jennifer L. Chapman JD, CPA, Jason M. Gordon JD, MBA 2015 Georgia Gwinnett College

A Whole New World: Income Tax Considerations Of The Bitcoin Economy, Benjamin W. Akins Jd, Llm, Jennifer L. Chapman Jd, Cpa, Jason M. Gordon Jd, Mba

Benjamin W. Akins

Bitcoin is a virtual, cryptocurrency growing rapidly in influence throughout the world. Numerous characteristics associated with the bitcoin system, including low transaction costs and greater user privacy, make it appealing as a medium of electronic payment. The number of users of bitcoin, including merchants accepting the currency as a form of payment, has grown considerably in recent years. Estimates indicate that there are more than 60,000 active bitcoin users as of September 2012, with nearly 11 million bitcoins in existence. According to the latest estimates, bitcoin market capitalization is roughly $9 billion. The growth of bitcoin as an accepted ...


Definitions, Religion, And Free Exercise Guarantees, Mark Strasser 2015 Capital University Law School

Definitions, Religion, And Free Exercise Guarantees, Mark Strasser

Mark Strasser

The First Amendment to the United States Constitution protects the free exercise of religion. Non-religious practices do not receive those same protections, which makes the ability to distinguish between religious and non-religious practices important. Regrettably, members of the Court have been unable to agree about how to distinguish the religious from the non-religious—sometimes, the implicit criteria focus on the sincerity of the beliefs, sometimes the strength of the beliefs or the role that they play in an individual’s life, and sometimes the kind of beliefs. In short, the Court has virtually guaranteed an incoherent jurisprudence by sending contradictory ...


Annual Survey Of Developments In International Trade Law: 1985, Georgia Journal of International and Comparative Law 2015 University of Georgia School of Law

Annual Survey Of Developments In International Trade Law: 1985, Georgia Journal Of International And Comparative Law

Georgia Journal of International & Comparative Law

No abstract provided.


Shut Up: Pay More: This What You Voted For. Why You Don't See Me At San Francisco's Hall Of Justice, David D. Butler 2015 David D.Butler, PLC, Lawyer

Shut Up: Pay More: This What You Voted For. Why You Don't See Me At San Francisco's Hall Of Justice, David D. Butler

David D. Butler

Urban violence, much of it politically motivated, has driven the taxpaying Middle Class into the suburbs. This has left only the tax eating poor and the tax avoiding rich in the big cities. This has resulted in urban bankruptcy in Detroit and even in California with its gifts of the technological Gold Rush, the Pacific Ocean, and the Sierra Nevada and Santa Lucia Mountains. The poor are more issolated than ever confined to the functional equivalent of no go zones. They speak a differenct language, dress differently, and sell drugs until they are caught and caged, providing good pay and ...


Annual Survey Of Developments In International Trade Law: 1986, Paul G. Justice, Hilda H. King, John R. Schneider 2015 University of Georgia School of Law

Annual Survey Of Developments In International Trade Law: 1986, Paul G. Justice, Hilda H. King, John R. Schneider

Georgia Journal of International & Comparative Law

No abstract provided.


The Moonscape Of Tax Equality: Windsor And Beyond, Anthony C. Infanti 2015 Northwestern University School of Law

The Moonscape Of Tax Equality: Windsor And Beyond, Anthony C. Infanti

Northwestern University Law Review

No abstract provided.


Digital Commons powered by bepress